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As part of the new climate risk reporting requirements (TCFD) and an increased focus on environmental, social and governance (ESG) considerations, investors are increasingly being asked to give their views on how they incorporate related risks and opportunities into their decision-making and monitoring. But to do that they need a clear understanding of what they’re trying to achieve with their investments – are they trying to reduce the risk of their investments specifically or do they have a wider societal or environmental goal too?
