A survey that focused on institutional investors in Canada has determined that environmental, social and governance (ESG) has gone mainstream, with increasingly numbers of companies carrying out double-materiality evaluations. The survey found that investors are not only considering ESG factors in their investment evaluations but also expanding to the broader positive/negative impacts of their investments.

This comes amid indications from the country’s Environment and Climate Change Ministry that the nation will have a transition taxonomy by Dec. 31, 2024.

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