With fiduciary duty, what else is still missing to drive Sustainable Finance?

• Who are your fiduciaries? Interpretations vary (no surprises) and there is a case for identifying who our fiduciaries are, what their preferences might be, and of course education, education, education is key.
• Fiduciary duty forms the bedrock of how we behave as responsible professionals in the industry. That awareness should inform our everyday and longer term thinking. Failure to understand the evolving politics and legislation on fiduciary duty may lead to real litigation risks, from the corporate perspective as well as personal liability.
• This is playing out in the accounting standards space of course as we witness / participate in the historic birth of the ISSB and EFRAG standard setting – fiduciary duty may become more exciting than we ever thought. Some further consideration may be warranted m, the implications that flow from National Contact Point decision making – these bodies help to determine breaches of e.g OECD guidelines and UN Guiding Principles.