哪个法条规定信托需要考虑ESG？

嗨，爱思考的PZer你好：

The report argued that “integrating ESG considerations into an investment analysis so as to more reliably predict financial performance is clearly permissible and is arguably required in all jurisdictions.”

Freshfields report的确提到了这一点，“将ESG因素纳入投资分析以更可靠地预测财务业绩显然是允许的，而且可以说在所有司法管辖区都是必需的。”

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！