ESG: from niche to main market. Criteria, categories and diffusion

The thesis aims to investigate the ESG market. It offers a general overview to understand the growing importance of sustainability in the financial industry. It analyses the evolution of the ESG market over time, the definitions and the different investment strategies. Further, it focuses on the EU Taxonomy recently developed by the European Commission to help investors navigate the transition to a low-carbon, resilient and resource-efficient economy. Finally, it explores the methodologies used by some ESG rating agencies to evaluate sustainability across the responsible investing market.