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59%

Concerns over reporting and verification requirements/second party opinions (cost, complexity)

57%

Overall ESG corporate strategy is more important than individual products

55%

Pricing benefit too small to justify additional effort/cost

45%

Greenwashing concerns

Complexity of documentation and negotiation with debt providers

24%

19%

Concerns over public perception if facility declassified/ targets missed

17%

Concerns over setting challenging targets that may well be missed

17%

Other