ESG integration

    ESG & Governance

    Building material ESG factors into normal investment analysis, forecasts and valuation, alongside financial factors.

    Integration aims at better risk-adjusted returns, not at excluding sectors or creating impact. Done well, each ESG issue is linked to a specific line in the model, such as costs, capex or the discount rate. Integration is one of SEBI's six ESG fund strategies, and it is the first of the six PRI principles.

    Related terms

    MaterialityFinancial materialityESG fundPRI (Principles for Responsible Investment)

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    From the research

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