It is no surprise that companies and their investors are increasingly recognizing the importance of sustainability. Hardly a day goes by without discussion in the mainstream and the financial media about the impact of sustainability issues. Today many companies whose shares trade on public exchanges acknowledge their need to provide better disclosure of material Environmental, Social and Governance (ESG) factors to allow investors to make more informed decisions. Furthermore, applying an ESG lens is increasingly becoming recognized as a core fiduciary duty amongst global investors.