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Terms like sustainableinvesting, impact investing, and ethical investing were used to describe this activity. These terms, however, lacked clear definitions. A quarter of all sustainableinvesting is through ESG integrated funds , far outpacing all other sustainableinvestment strategies.
Both standards will require companies to disclose how they are both directly and indirectly responding to risks and opportunities, how their subsequent strategy will be resourced, and what consequent changes they expect to financial position and performance over time. .
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