COULD ESG COMPARISONS BE MADE EASIER?

摘要

WITH YOUR SUSTAINABILITY HAT ON, which company would you rather invest in: Tesla or PepsiCo? The CEO of the UK's newly launched Impact Investing Institute, Sarah Gordon, recalls how this question made her pause some time ago. While the smart electric carmaker embodies innovation and the ideal of a greener future like few others do, its shareholders have remained unsatisfied by its ongoing governance issues. On the other hand, the multinational corporation selling sugary drinks to the world has a recognised plan to replenish water supplies consumed by its manufacturing plants in high-risk areas, as well as clear targets to reduce the use of virgin plastic in its products and the overall greenhouse gas emissions in its whole value chain.