"Climate, and more broadly, environmental, social and governance (ESG)-related issues are increasingly prominent considerations for investors and regulators. Various studies have tried to quantify the magnitude of capital investments made in ESG and sustainability-related themes. For perspective, the proportion of sustainable investing assets relative to total assets under management (AUM) increased from 27.9% in 2016 to 35.9% in 2020, according to a study from the Global Sustainable Investment Alliance.1"

Link: https://www.kroll.com/en/insights/publications/valuation/valuation-insights-first-quarter-2023/global-developments-in-esg-disclosures