should be conscious of their accountability to shareholders. Accountability mechanisms may require directors to stand for election on an annual basis or to stand for election at least once every three
with the sponsoring employer; in defined contribution pension schemes, the risk of financial underperformance by the assets rests with the individual beneficiary. Fiduciaries will need to be conscious of
environmental, social, and governance (ESG) risks. The index is used as a performance benchmark for tracker funds and structured products, with ESG ratings used as standard criteria by socially conscious