Imagine your CFO of billion dollar company, your annual net income is 100 million, your return on equity is 12% . The CEO and board have stated they intend to up return on equity to 15% , however some activist investors have demanded that they increase the companys ESG score. Given your roll as CFO and responsibility to all shareholders - what would you advise the board to do and how will this recommendation impact on ROE ( comment on how much) ?