TheEU’s taxonomy for sustainable activitiesis a prominent example of apublic policy framework—it sets criteria and definitions for sustainable economic activities, guiding investors, companies, and governments in aligning with climate and environmental objectives.
Option A is incorrect becauseboth asset owners and managerscan integrate ESG factors into strategic asset allocation.
Option C is incorrect becauseshareholder engagementextends far beyond the annual general meeting, encompassing ongoing dialogue and stewardship activities.
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