intermediaries Rating providers Indices providers Asset managers Institutional investors Reporting organizations Rules and Requirements Standard setters Actors in the ESG Investment ecosystem Source: Adapted from

oversight 2) Management’s role 1) Risks and opportunities 2) Impact on organization 3) Resilience of strategy 1) Risk identification and assessment processes 2) Risk management processes 3) Integration to

voluntary code that applies to Institutional Investors who have become signatories as follows: (1) Asset Managers : SEC-licensed asset management companies that are responsible for managing funds on behalf of

culture. The findings support the notion that board gender diversity enhances board oversight and helps to solve agency problems. Therefore, managers are compelled to take measures that benefit shareholders

interest of our members. Principle 3: Oversee asset managers to make informed investment decisions and engage in active ongoing monitoring of investee companies. Investment decisions should take into account

/files/medias/documents/icw- bnm-final.pdf Monetary Authority of Singapore has released a consultation paper on the proposed guidelines on environmental risk management for banks, asset managers and

as oil, gold, or coffee. Consolidation approach: The identification of companies, businesses, organizations etc. for inclusion within the reporting boundary of the responding organization is known as

relationship between family owners and professional managers, iii) the incentive promotion system, and iv) family-controlled firms in the initial public offering process. Page 3 of 4 A meeting of the Task Force

the ICGN Integrated Business Reporting Guidance is published, aiming to help advance integrated business reporting by companies, and the use of such disclosures by beneficial owners and fund managers

Founding Partners, and endorsed initiatives The Glasgow Finance Alliance for Net Zero (GFANZ), Net Zero Asset Managers Initiative (NZAM), the Paris Aligned Asset Owners (PAAO) and the UN-convened Net- Zero