Some institutional investors such as fund managers, may require their underlying investee companies to have ESG statements and reporting, due to their own investors having to comply with ESG principles (however that is defined). Not saying that there are funds invested in IMU (as I don't know), but imho, this report is not a bad thing, nor a bad spend. There could be good reasons why management has put out this report. Just a thought.
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Ann: Environmental Social and Governance (ESG) Report, page-12
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