Business leaders in Scotland are voting with their feet and declining to work with clients because of their ESG credentials, but at a much lower level than across the rest of the UK.
That is according to new research from accountancy and business advisory firm BDO, which took in 500 medium-sized businesses - defined as having a revenue between £10m and £300m - 56 of which were in Scotland.
Its survey found that 18% of businesses in Scotland are declining or discontinuing to work with clients or customers as a direct result of their environmental, social and governance (ESG) performance.
