The trend of integrating ethics and sustainability considerations into investment decision-making has gained considerable traction in recent decades. It has also sparked significant controversy and, in some cases, outright backlash (for example, the “anti-ESG” movement in the United States). While many debates stem from fundamental technical challenges in measurement, data quality, and quantification, the most heated disagreements often arise from differences in moral orientations, values, and reasoning. Regardless of how this megatrend unfolds in the comi...