Kroll全球ESG投资者回报研究2023：ESG投资趋势与监管执法分析

报告摘要

本报告由Kroll发布，深入分析ESG投资者回报，涵盖ESG术语、历史沿革、未来趋势及监管执法上升。关键发现包括ESG投资对财务表现的影响及日益增加的诉讼风险，适合投资者、企业高管与监管者参考。

📋 核心要点(部分)

1. Introduction, Background, ESG and Related Terminology, A Brief History, Overview of ESG Investing and Future Trends, Financial Reporting and Regulatory Trends, Rise in Regulatory Enforcement and Litigation