ABSTRACT
This conclusion presents some closing thoughts on the key concepts discussed in the preceding chapters of the book. The book provides a high-level overview of the academic theoretical frameworks surrounding environmental, societal, governance (ESG) investing, such as the shareholder theory, materiality, and the universal owner theory. The research and practice of ESG investing is still at its infancy, as the investment and academic communities continue to evaluate and adopt ESG research practices and implementation techniques. Like many mainstream techniques adopted by investors, ESG methodologies and approaches will likely continue to be more efficiently researched and measured as standardization of qualitative and quantitative practices grows in acceptance by the consensus. Whether an investor implements an ESG investing approach because of policy or the belief that non-financial performance factors catalyze into financial performance and risks, ESG investing continues to grow in adoption and evolve in nature.
