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INTRODUCTION
The impact of the financial crisis has reshaped
the economic and political environment. Most
importantly, awareness of, and attitudes
towards the world’s environmental, social and
governance (ESG) challenges have been
transformed.
Financial systems are increasingly aligned to
sustainable development. Sustainability related
considerations and more recently, the
Sustainable Development Goals (SDGs), are
increasingly factored into investment decision-
making and product development in a growing
number of financial institutions including
pension funds, banks and insurance companies.
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