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href=\"https:\/\/www.mckinsey.com\/business-functions\/strategy-and-corporate-finance\/our-insights\/five-ways-that-esg-creates-value\">https:\/\/www.mckinsey.com\/business-functions\/strategy-and-corporate-finance\/our-insights\/five-ways-that-esg-creates-value<\/a>\r\n\r\n<a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> <a href=\"https:\/\/www.valueresearchonline.com\/stories\/49015\/the-rise-of-esg-investing\/\">https:\/\/www.valueresearchonline.com\/stories\/49015\/the-rise-of-esg-investing\/<\/a>\r\n\r\n<a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> <a href=\"https:\/\/hbr.org\/2019\/05\/the-investor-revolution\">https:\/\/hbr.org\/2019\/05\/the-investor-revolution<\/a>\r\n\r\n<a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> <a href=\"https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/us\/Documents\/audit\/us-audit-incorporating-esg-across-investment-portfolios-may-open-access-to-capital.pdf\">https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/us\/Documents\/audit\/us-audit-incorporating-esg-across-investment-portfolios-may-open-access-to-capital.pdf<\/a>\r\n\r\n<a href=\"#_ftnref6\" name=\"_ftn6\">[6]<\/a> <a href=\"https:\/\/www.bloomberg.com\/news\/articles\/2021-09-03\/fund-managers-feel-heat-in-sec-crackdown-of-overblown-esg-labels\">https:\/\/www.bloomberg.com\/news\/articles\/2021-09-03\/fund-managers-feel-heat-in-sec-crackdown-of-overblown-esg-labels<\/a>\r\n\r\n<a href=\"#_ftnref7\" name=\"_ftn7\">[7]<\/a> <a href=\"https:\/\/www.bloomberg.com\/professional\/blog\/esg-assets-may-hit-53-trillion-by-2025-a-third-of-global-aum\/\">https:\/\/www.bloomberg.com\/professional\/blog\/esg-assets-may-hit-53-trillion-by-2025-a-third-of-global-aum\/<\/a>\r\n\r\n<a href=\"#_ftnref8\" name=\"_ftn8\">[8]<\/a> <a href=\"https:\/\/yougov.co.uk\/topics\/economy\/articles-reports\/2021\/01\/28\/should-financial-services-companies-fight-climate-\">https:\/\/yougov.co.uk\/topics\/economy\/articles-reports\/2021\/01\/28\/should-financial-services-companies-fight-climate-<\/a>\r\n\r\n<a href=\"#_ftnref9\" name=\"_ftn9\">[9]<\/a> <a href=\"https:\/\/influencemap.org\/pressrelease\/The-truth-about-climate-funds-most-are-misaligned-with-the-Paris-Agreement-ee40c9b124666a5bee363fea134e3c37\">https:\/\/influencemap.org\/pressrelease\/The-truth-about-climate-funds-most-are-misaligned-with-the-Paris-Agreement-ee40c9b124666a5bee363fea134e3c37<\/a>\r\n\r\n<a href=\"#_ftnref10\" name=\"_ftn10\">[10]<\/a> <a href=\"https:\/\/www.oecd.org\/finance\/ESG-Investing-Practices-Progress-Challenges.pdf\">https:\/\/www.oecd.org\/finance\/ESG-Investing-Practices-Progress-Challenges.pdf<\/a>\r\n\r\n<a href=\"#_ftnref11\" name=\"_ftn11\">[11]<\/a> <a href=\"https:\/\/www.weforum.org\/agenda\/2021\/12\/esg-sustainable-investment-backlash\/\">https:\/\/www.weforum.org\/agenda\/2021\/12\/esg-sustainable-investment-backlash\/<\/a>\r\n\r\n<a href=\"#_ftnref12\" name=\"_ftn12\">[12]<\/a> <a href=\"https:\/\/www.ftadviser.com\/investments\/2022\/01\/27\/can-the-fca-tackle-greenwashing\/\">https:\/\/www.ftadviser.com\/investments\/2022\/01\/27\/can-the-fca-tackle-greenwashing\/<\/a>\r\n\r\n<a href=\"#_ftnref13\" name=\"_ftn13\">[13]<\/a> <a href=\"https:\/\/www.fca.org.uk\/publication\/policy\/ps21-24.pdf\">https:\/\/www.fca.org.uk\/publication\/policy\/ps21-24.pdf<\/a>\r\n\r\n<a href=\"#_ftnref14\" name=\"_ftn14\">[14]<\/a> <a href=\"https:\/\/www.bloomberg.com\/news\/articles\/2021-09-03\/fund-managers-feel-heat-in-sec-crackdown-of-overblown-esg-labels\">https:\/\/www.bloomberg.com\/news\/articles\/2021-09-03\/fund-managers-feel-heat-in-sec-crackdown-of-overblown-esg-labels<\/a>\r\n\r\n<a href=\"#_ftnref15\" name=\"_ftn15\">[15]<\/a> <a href=\"https:\/\/www.sec.gov\/files\/esg-risk-alert.pdf?utm_medium=email&amp;utm_source=govdelivery\">https:\/\/www.sec.gov\/files\/esg-risk-alert.pdf?utm_medium=email&amp;utm_source=govdelivery<\/a>\r\n\r\n<a href=\"#_ftnref16\" name=\"_ftn16\">[16]<\/a> <a href=\"https:\/\/www.bloomberg.com\/news\/articles\/2021-06-30\/eu-targets-greenwashing-by-financial-sector-in-strategy-draft\">https:\/\/www.bloomberg.com\/news\/articles\/2021-06-30\/eu-targets-greenwashing-by-financial-sector-in-strategy-draft<\/a>\r\n\r\n<a href=\"#_ftnref17\" name=\"_ftn17\">[17]<\/a> <a href=\"https:\/\/www.ey.com\/en_no\/assurance\/how-the-eu-s-new-sustainability-directive-will-be-a-game-changer\">https:\/\/www.ey.com\/en_no\/assurance\/how-the-eu-s-new-sustainability-directive-will-be-a-game-changer<\/a>\r\n\r\n<a href=\"#_ftnref18\" name=\"_ftn18\">[18]<\/a> <a href=\"https:\/\/www.reuters.com\/business\/sustainable-business\/what-is-eus-sustainable-finance-taxonomy-2022-02-03\/#:~:text=The%20EU%20taxonomy%20is%20a,to%20earn%20a%20green%20label\">https:\/\/www.reuters.com\/business\/sustainable-business\/what-is-eus-sustainable-finance-taxonomy-2022-02-03\/#:~:text=The%20EU%20taxonomy%20is%20a,to%20earn%20a%20green%20label<\/a>.\r\n\r\n<a href=\"#_ftnref19\" name=\"_ftn19\">[19]<\/a> <a href=\"https:\/\/www.imf.org\/Publications\/fandd\/issues\/2021\/09\/valerie-smith-citi-private-sector-climate-change\">https:\/\/www.imf.org\/Publications\/fandd\/issues\/2021\/09\/valerie-smith-citi-private-sector-climate-change<\/a>\r\n\r\n<a href=\"#_ftnref20\" name=\"_ftn20\">[20]<\/a> <a href=\"https:\/\/www.ftadviser.com\/investments\/2021\/04\/29\/understanding-risk-and-reward-in-an-esg-portfolio\/\">https:\/\/www.ftadviser.com\/investments\/2021\/04\/29\/understanding-risk-and-reward-in-an-esg-portfolio\/<\/a>\r\n\r\n<a href=\"#_ftnref21\" name=\"_ftn21\">[21]<\/a> <a href=\"https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/us\/Documents\/audit\/us-audit-incorporating-esg-across-investment-portfolios-may-open-access-to-capital.pdf\">https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/us\/Documents\/audit\/us-audit-incorporating-esg-across-investment-portfolios-may-open-access-to-capital.pdf<\/a>\r\n\r\n<a href=\"#_ftnref22\" name=\"_ftn22\">[22]<\/a> 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