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Taking the Next Step With ESG Investing in Trusts

Drafting tips and considerations for trustees and their advisors.

As many now know, environmental, social and governance (ESG) investing is clearly a thing.1 As of December 2021, assets in U.S. sustainable funds totaled $357 billion.2 New flows to those funds in 2021 were $71 billion, easily outpacing 2020’s previous record flows of $51 billion.3

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