Sustainability & ESG
Beyond the ESG Index: How GPIF and Its Peers Are Rewiring Sustainable Investing—and What Corporates Must Disclose Next
Major asset owners are shifting from relying on broad ESG index scores to developing in-house analytical capabilities and demanding granular, forward-looking data on transition plans and capital expenditure. This evolution requires corporations to align their reporting and capital allocation strategies with evolving investor expectations.
Ethan Caldwell·October 21, 2026
