The integration of Environmental, Social, and Governance (ESG) factors within the financial industry has undergone a transformative evolution. Originally a niche concept, ESG gained momentum as investors recognised the need to align financial strategies with broader societal and environmental goals. In recent years, ESG considerations have shifted from mere compliance to becoming integral components of investment decision-making. Institutional and retail investors increasingly prioritise companies demonstrating sustainable practices, ethical governance, and positive social impact. Regulatory frameworks, such as the Sustainable Finance Disclosure Regulation (SFDR) in Europe, further propelled ESG’s mainstream adoption. Today, ESG has transitioned from a trend to a fundamental…
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