These funds are made up of shares and bonds of companies or states which have been chosen due to their track records concerning environmental, social and corporate governance (ESG) criteria. Non-financial rating agencies have specialised in classifying companies according to their environmental, social and corporate governance policies. each agency has developed its own methodology and research criteria as no standards concerning sustainable development have so far been established globally. The main agencies are Vigeo (France) and which has now merged with eIRIS (UK), Innovest (US and Canada), ethiscan (Canada), and SiRi Company (international network based in Switzerland) 1 .