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Sustainable Thematic Investments: Information Asset Managers should provide
- Publication Date: December 3, 2021
- Language: English
- Geographic Area: Europe, Switzerland
- Issuing Entity: Asset Management Association Switzerland
- Application Scope: Asset Managers
- Theme: Reporting and Communication
- Text Nature: Guidelines
For investors to be able to assess the quality and configuration of sustainable thematic investments, asset managers should publish the following information:
1. Name of the sustainable investment approach.
2. Naming the sustainability theme(s) addressed by the fund. Helpful reference points here include the UN Sustainable Development Goals, or a taxonomy of sustainable economic activities.
3. Information on criteria defined as a condition for an investment and details on how such a theme is actually operationalised.
4. Information on the minimum revenue threshold for a company to become eligible for the theme.
5. Percentage of the portfolio that can be allocated to the themes identified.