Climate change and the environment, social issues and good corporate governance: these factors – often grouped together under the term ESG (environmental, social and governance) – are of major significance to players from the financial sector. And supervised companies need appropriate risk management for the resulting risks. Market participants have to meet certain requirements with regard to transparency and distribution. Developments in regulation in the area of sustainability have been particularly dynamic in recent years. Furthermore, investors are increasingly taking ESG criteria into account in their investment decisions, or they wish to make an impact on sustainability issues through their investments.
