From www.superreview.com.au: Dugald Higgins from Zenith Investment Partners asserts that environmental, social, and governance (ESG) factors are maturing rather than disappearing, influenced by economic and environmental realities.

Despite potential political shifts affecting climate-related reporting regimes, the commitment to sustainability is expected to persist among businesses, reflecting a focus on long-term economic opportunities.

Higgins anticipates a shift in Australian companies towards demonstrable actions in sustainability reporting, with an emphasis on stewardship that unfolds over several years.