The Environmental, Social and Governance (ESG) paradigm has recently captured the attention of the banking and financial industry for numerous reasons. First, investors are increasingly willing to incorporate ESG into their investment decisions, given that, at international level, asset managers are expected to increase their ESG-related assets under management to USD 33.9 trillions by 2026.
Second, ESG risks represent a pressing threat for the financial sector, and they have been put under the spotlight by regulatory and supervisory authorities at worldwide level.
