A recently conducted analysis has determined that more fund managers are including mining, gas and oil stocks in portfolios registered as environmental, social and governance (ESG). The analysis was carried out by Goldman Sachs Group Inc., with investigators examining funds registered under the Sustainable Finance Disclosure Regulation. This is the largest ESG investing rulebook globally and is focused on improving the comparability and clarity of sustainability disclosures.
This regulation classifies sustainable funds into two: the strictest (Article 9) and the broadest (Article 8). The investigators found that in…
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