
It is common in professional services to find great significance in emerging trends and legislation. But while brewing financial storms and regulatory squalls can seem dramatic to advisers acutely focused on narrow areas, for clients consumed with the daily risks and rewards of business, prophecies of impending doom or bountiful opportunity can sound like noise to be largely discounted, if not ignored. The difference with the topic at the heart of this report – environmental, social and corporate governance (ESG) factors – is that even the most cursory glance at the converging forces powering its ascent make it clear the scale of the challenge for once lives entirely up to billing.