SGS ESG Whitepaper

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REFERENCES 10 ESG themes for 2020: What will influence investors now? (2020). Retrieved March 17, 2021, from https://www.investmentbank.barclays.com/content/dam/ barclaysmicrosites/ibpublic/documents/our-insights/10_Trends_ESG_2020/Barclays- ESG-2020-Trends-Slideshow.pdf Baker, S. (2020, July 02). Global ESG-DATA driven assets hit $40.5 TRILLION. Retrieved March 17, 2021, from https://www.pionline.com/esg/global-esg-data- driven-assets-hit-405-trillion Chen, J. (2021, March 10). Environmental, social, and governance (ESG) criteria. Retrieved March 17, 2020, from https://www.investopedia.com/terms/e/ environmental-social-and-governance-esg-criteria.asp Henisz, W., Koller, T., & Nuttall, R. (2019, July 14). Five ways that ESG creates value. Retrieved March 17, 2021, from https://www.mckinsey.com/business-functions/ strategy-and-corporate-finance/our-insights/five-ways-that-esg-creates-value Katz, M. (2020, October 19). OECD report Outlines challenges Facing ESG Investing. Retrieved March 17, 2021, from https://www.ai-cio.com/news/oecd- report-outlines-challenges-facing-esg-investing/ MacMahon, S. (2020, September/October). The Challenge of Rating ESG Performance. Retrieved March 17, 2021, from https://hbr.org/2020/09/the- challenge-of-rating-esg-performance Threlfall, R., King, A., Shulman, J., & Bartels, W. (2020, December 01). The time has come: The KPMG Survey of Sustainability Reporting 2020. Retrieved March 17, 2021, from https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-come- survey-of-sustainability-reporting.html Watson, M., & Hagler, C. (2021, January 13). ESG: How mutual fund boards can manage risks and seize opportunities. Retrieved March 17, 2021, from https:// www.ey.com/en_us/wealth-asset-management/esg-how-mutual-fund-boards-can- manage-risks-and-seize-opportunities Whelan, T. (2020, August 17). Making a better business case for ESG. Retrieved March 17, 2021, from https://ssir.org/articles/entry/making_a_better_business_ case_for_esg

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REDEFINE THE JOURNEY

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