【轉載】《Fiduciary-duty-21st-century》
Fiduciary duty in the 21st century looks at fiduciary duty across eight markets (US, Canada, UK, Germany, Brazil, Australia, Japan and South Africa) through a series of events, interviews, case studies and a legal review. The report finds that fiduciary duty is not an obstacle to asset owner action on environmental, social and governance (ESG) factors and recommends that all of the players in the investment process take specific actions in order for ESG to be implemented on a truly global scale in order to move towards a sustainable financial and economic system.
This report is published by the PRI, with UNEP FI, UNEP Inquiry and the UN Global Compact.
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