It is therefore not surprising that institutional investors in this study were observed engaging in a range of activities that fell under the category of “ESG integration,” as there is likely to be significant variability in what investors decide are financially material risks, and how these will affect the performance of an investment portfolio or company.
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The Extent to Which Obesity and Population Nutrition Are Considered by Institutional Investors Engaged in Responsible Investment in Australia - A Review of Policies and Commitments.
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