ESG investing has become an intrinsic art of the investment process and consists of rigorous research that addresses non-financial metrics – and certain financial metrics – proven to have an impact on shareholder’s value by influencing revenues, costs, or cost of capital. This assessment is of utmost importance today, as companies generate most of their value from intangible assets when compared to companies 30 or 40 years ago, and even more so than companies in the 1930s, when the foundation of fundamental analysis emerged.

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