"The final rule alleviates some of the more serious concerns raised by the proposal, by eliminating the prospect of a presumption that any ESG-based investments are non-pecuniary in nature and thus require additional justification to be retained by an ERISA plan. Also, the changes provide for greater flexibility in applying the duty of loyalty standard, including as to offering what the notice refers to as 'ESG-themed funds' as available investments (including QDIAs) in participant-directed plans."