Finance has long been overdue for change. Over the years, the confluence of numerous forces—climate change urgency, digitalization, regulatory requirements, and client demand—has propelled ESG-linked investments to become the asset class du jour. But for many institutions, balancing the goals of improving ESG credentials with finding consistent and strong returns has proved challenging. How are asset owners and fund managers deepening ESG-linked investments in their businesses while remaining competitive? What are the risks that remain and where can more reliable market data and standards come from? What is the likely impact of COP26 commitments on investment efforts?