From the coining of the term "ESG" in an IFC report in 2005, the integration of Environmental, Social and Governance factors into financial investing has gone from strength to strength. In 2014 the United Nations identified 17 Sustainable Development Goals (SDGs) with the intention of eradicating the most pressing global problems by the year 2030, and 2016 saw the accession of 175 nations (representing 88% of global greenhouse gas emissions) to the Paris Agreement.
This piece by specialists from our Banking & Finance, Investment Funds & Corporate and Private Capital & Trusts teams in Guernsey explores how the jurisdiction is playing a leading role in this developing area.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.