MSCI：2022年环境、社会、公司治理（ESG）趋势报告（英文版）

Research Insights MSCI ESG Research LLC MSCI.COM | Page 1 of 37 © 2021 MSCI Inc. All rights reserved. Please refer to the disclaimer at the end of this document. Research Insights MSCI ESG Research LLC MSCI.COM | Page 2 of 37 © 2021 MSCI Inc. All rights reserved. Please refer to the disclaimer at the end of this document. Research Insights MSCI ESG Research LLC MSCI.COM | Page 3 of 37 © 2021 MSCI Inc. All rights reserved. Please refer to the disclaimer at the end of this document. Executive Summary What will 2022 and the next decade bring? In recent years, climate change has come to surpass corporate governance as the most pressing ESG issue commanding investors’ attention, and ESG investing truly has gone mainstream (and is attracting the regulatory attention to prove it). Yet there are new risks emerging for companies, investors and the planet in the coming decade that will test how well we have learned the lessons of