Sample Disclosure Rules for ESG Investments

The EU is enacting disclosure rules for ESG investments.

Who is impacted?

• banks
• insurance companies
• pension funds
• investment firms

What would be disclosed?

• Disclosures related to the integration of sustainability risks in the investment decision making process
• The pre-contractual disclosure requirements applicable when products are promoted as having an ESG focus or investment objective
• Disclosures related to whether an investment manager or financial product considers the adverse impacts of investment decisions on sustainability.

Chief Investment Officer | Europe’s ‘Ambitious Plans’ for ESG Disclosure Rules