By: David Harris, Group Head of Sustainable Business
In recent years, the views of investors in the area of Environmental, Social and Governance (ESG) have matured significantly. ESG-related information has moved from a ‘peripheral’ to a ‘core’ part of investment analysis, across all asset classes. The process of reflecting on, analyzing and reporting ESG issues offers important insights into the positive and negative implications for financial and operational performance. This also applies to decisions about strategy and capital expenditure. To respond to the growing interest and need for a common framework, London Stock Exchange Group has issued guidance, through its Global Sustainable Investment Centre, setting out recommendations for good practice in ESG reporting.