By Liz Ramsaran ( January 5, 2024, 12:09 PM GMT) -- Over the course of 2023, environmental, social and corporate governance thinking substantially evolved. Eighteen months ago, the main — and often exclusive — focus was on climate change and net-zero, with larger schemes grappling with the first round of Taskforce on Climate-Related Financial Disclosures, or TCFD, disclosures. While climate rightly remains a key area of focus, the net is widening with increasing attention being paid to nature and social considerations....
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