"As new global regulatory and financial reporting standards are set, ESG investing will likely remain an important driver of investment decisions with management teams, investment firms, regulators and standard setters. A strong ESG materiality framework for identifying and assessing dynamic ESG factors is critical for effective reporting. "

Link: https://www.kroll.com/en/about-us/news/kroll-study-shows-stronger-investment-returns-companies-high-esg-ratings