43 Finance Monthly. Bank i ng & F i nanc i a l Se r v i ce s The finance sector has been watching environmental, social and governance (ESG) issues for years, particularly the gradual progress towards higher expectations from stakeholders and the general public, as well asmore defined regulations and standards coming fromgovernments and regulatory bodies. In 2021, the focus on ESG accelerated. COP26 kept sustainability at the top of every executive’s agenda, while social movements and supply chain challenges forced a dramatic rethink. This year, as businesses continue to rebuild from the pandemic – with some having to create entirely new supply processes – the financial industry will see significant change with a deeper focus on ESG resilience, strategies, reporting and governance. In particular, three key trends will shape the finance sector’s approach to ESG reporting in 2022.
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