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What are the main types of issues that corporate officers and directors should be aware of in the context of Environmental and Social Governance (ESG)?

What are the main types of issues that corporate officers and directors should be aware of in the context of Environmental and Social Governance (ESG)? Please provide specific examples of important ESG issues that corporations may encounter in countries outside of Canada? Why has ESG become an increasingly important issue for Canadian corporations in the last 5 years?

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