这个问题的结论出自哪里

问题如下：

According to the modern interpretation of fiduciary duty, what is the relationship between ESG integration and fiduciary duty?

选项：

A.Fiduciary duty was considered a barrier to considering ESG within investments

B.Fiduciary duty ensures asset managers act in their beneficiaries’ interests if the beneficiaries do not consider ESG issues

C.Failing to consider ESG issues in investment practice is a failure of fiduciary duty

D.There is no direct relationship between fiduciary duty and ESG integration

解释：

选项C正确。

根据现在对受托责任的观点来看，如果做投资时（尤其是长期投资），没有考虑ESG是不符合受托责任的要求的。

选项A和选项B均是过去的观点，认为受托责任要求投资经理不应考虑ESG问题，因为考虑ESG会影响客户的投资收益。