The Securities and Exchange Commission is investigating Goldman Sachs over its E.S.G. investment funds — funds that invest in companies that say they are committed to environmental, social and governance principles, according to two people familiar with the matter.The agency is examining E.S.G. mutual funds overseen by the bank’s asset management unit, said the two people, who spoke on the condition of anonymity because they were not authorized to comment publicly on the matter. The Wall Street Journal reported earlier on the investigation.The S.E.C. declined to comment.Regulators have intensified their scrutiny of sustainable investment vehicles, which have become increasingly popular, but have also been criticized for their lack of accountability, with lawmakers and investors calling for them to be reined in.E.S.G. reporting has emerged as a top priority for the S.E.C. under the agency’s chair, Gary Gensler. Earlier this year, the commission proposed change …
