IN recent years, we have seen a transformative shift in how investments are evaluated by incorporating environmental, social and governance (ESG) factors in investment decision-making. Beyond profitability, investors look through a business' sustainability by evaluating environmental and societal contributions, and governance practices as useful benchmarks in the investing world.

ESG investing considers, among others, a company's carbon emissions footprint, source of energy, employee treatment, governance issues, and compliance with applicable laws and regulations. Investors around the world have realized that numbers alone do not paint the full picture, and that sustainability is a catalyst for long-term success.