Understanding the Evolution of ESG Funds

This chapter delves into the multi-faceted world of ESG funds, highlighting the importance of data accuracy, Scope 3 emissions, and the need for standardized data disclosure. The discussion covers the complexities of ESG investing, including the proposed SEC regulation on emissions disclosure and the financial materiality of ESG factors on corporate profitability. It also explores the construction of ESG funds, the inclusion of tech giants in portfolios, and the evolving strategies among financial advisors in the realm of ESG investments.