Excerpt
The concept of environmental, social and governance (ESG) factors in investing emerged in the 1970s and was initially known as socially responsible investing — offering investors a way to align their portfolios with their values. The movement grew in the 1980s with international divestment campaigns against South Africa’s apartheid regime and eventually evolved into today’s corporate social responsibility initiatives. In the 1990s, ESG considerations began to appear in mainstream investing, and in the 2000s, global institutions created ESG principles and frameworks.
In the U.S., the Securities and Exchan…
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Foreword
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Environmental, Social and Governance Factors
Introduction to Materiality and Disclosure Requirements
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Fiduciaries' Selection of Pension Plan Investments
Guidance and Regulation of Pecuniary and Nonpecuniary Factors
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Exercising Shareholder Rights in Pension Plans
Guidance and Regulations on Proxy Voting
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Financial Regulators and Climate Change Risk
Securities and Exchange Commission Disclosure Requirements
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Legislative Efforts to Restrict ESG Factors in Investing
Recent Action in Congress on Retirement Savings
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Pro & Con
Should Congress Restrict Fiduciaries from Considering ESG Factors in Retirement Investing?
