事实上，如果一家公司意欲实现对其投资者的委托责任，它就别无选择，必须超越财务回报，考虑可能对其长期表现形成实质影响的ESG因素。
In fact, if a company is to fulfill its fiduciary responsibility to its investors, it has little choice but to go beyond financial returns to incorporate ESG factors that are likely to have a material impact on its performance over time.