MARKETS24 April 2026· 9 min
ESG & Sustainable Finance: How Green Metrics Are Reshaping Investment Strategies
With over $35 trillion in assets now managed under ESG frameworks globally, sustainable finance is no longer a niche — it's the new infrastructure of capital allocation.
SOURCES
[1]Global Sustainable Investment Alliance (GSIA) — Global Sustainable Investment Review 2023
[2]ISSB — IFRS S1 and S2 Standards, June 2023 (ifrs.org)
[3]Morningstar — Global Sustainable Fund Flows Report, Q4 2023
[4]Climate Bonds Initiative — Sustainable Debt Market Summary 2024
[5]Preqin — ESG in Alternatives 2024 Report
[6]Harvard Business School, Serafeim et al. — 'ESG and the Cost of Capital', Journal of Finance, 2022
[7]SEC — DWS Greenwashing Enforcement Action, September 2023
[8]ESMA — Common Supervisory Action on Sustainability in Fund Names, 2024
[9]Science Based Targets initiative (SBTi) — Progress Report 2024
[10]EU SFDR Regulation — European Commission, 2021/2023 Amendments