The manual explicitly notes: “One can deduce that individual companies in the same market-defined sector may be judged to have different material ESG factors impacting their business.” It illustrates this with examples within insurance.
More broadly, it stresses that identifying “issues which are genuinely material to a sector and company is one of the most active challenges within ESG investment… there are also differences between what is most material to individual companies within a single sector.”
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit