Legg Mason, Franklin Templeton, Willis Towers Watson, Valida, Generation IM, Eaton Vance, XTP, ICG, BMO, Scope Group, Oekom Research. : The EU has published a list of overseas territories judged to be failing on tax governance. ATP has added the list to its own revised tax policy, while other European funds are monitoring developments Carillion, the UK construction company that collapsed recently, reminds us, once again, that investment is yet far from being a credible profession. For bond investors, who lack a shareholder vote, covenants are the G (or corporate governance) in ESG.