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In recent years, Environmental, Social, and Governance (ESG) practices have gained significant traction slowly becoming a relevant metric relating to financial decision-making, particularly in major markets such as North America and Europe. In Latin America, interest in ESG is also growing, driven by the need to align with global market standards or advance environmental and social objectives. This report provides an overview of the state of ESG in Latin America, opening with an outline of global sustainability trends and then examining the leading ESG companies, sustainable funds, market performance, regional engagement as well as stakeholder perceptions on obstacles and challenges to ESG adoption.