On May 2, 2017 the Organization for Economic Cooperation and Development (OECD) published a paper entitled, “Investment governance and the integration of environmental, social and governance factors.”
“This paper presents the findings of an international stocktaking of the regulatory frameworks that apply to institutional investment in different jurisdictions and how these frameworks are interpreted by institutional investors in terms of their ability or responsibility to integrate environmental, social and governance (ESG) factors in their governance processes.”
You may download the paper from the finance page of the OECD internet site.