Delanu
In ESG, the “S” is being overlooked
In a webinar held by the Luxembourg Sustainable Finance Initiative (together with the AVƵ of Luxembourg), GSEM Professor Dorothée Baumann-Pauly contributed to the conclusion that the “S” - which addresses human rights as well as good social practices - is underdeveloped and overlooked compared to the “E” and the “G” within the environmental, social and governance (ESG) framework.
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2023