Introduction and Statement
摘要
In recent years, capital market activity has been frenzied, with low interest rates, extensive fiscal support during the COVID-19 pandemic, and a resounding call for investors and asset managers to consider environmental, social, and governance (ESG) factors. However, as the macroeconomic environment has tightened, production and product prices have risen, and more critical debates on ESG investing have emerged. While some argue that this investment strategy drives up costs, contributes to higher prices, and diminishes investment returns, others maintain that incorporating ESG factors enhances investment returns.