17 分别来自 Capco,bfinance,GaiaLens在 2020,2020和 2022年进行的调 问卷,详见图表 59 18 https://esgclarity.com/uk-asset-owners-lag-fund-managers-on-esg-factors/ 19 https://esgclarity.com/largest-asset-owners-lag-on-esg/ 20 https://www.bfinance.com/insights/esg-asset-owner-survey-how-are-investors-changing/ 21 https://www.thinkingaheadinstitute.org/research-papers/the-asset-owner-100-2021/