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More than

396 extracts

from 38 regulatory texts

have been identified

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Article 18: Minimum safeguards
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Article 24: Member State Expert Group on Sustainable Finance
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Article 22: Measures and penalties
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Article 23: Exercise of the delegation
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Article 9: Environmental objectives (a) climate change mitigation; (1/1/22) (b) climate change adaptation; (1/1/22) (c) the sustainable use and protection of water and marine resources; (1/1/23) (d) the transition to a circular economy; (1/1/23) (e) pollution prevention and control; (1/1/23) (f) the protection and restoration of biodiversity and ecosystems. (1/1/23)
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Article 27: Entry into force and application: Articles 4, 5, 6 and 7 and Article 8(1), (2) and (3) shall apply: (a) in respect of the environmental objectives referred to in points (a) and (b) of Article 9 from 1 January 2022; and (b) in respect of the environmental objectives referred to in points (c) to (f) of Article 9 from 1 January 2023.
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Article 16: Enabling activities
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Article 3: Criteria for environmentally sustainable economic activities
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Preparing a sustainable investment report helps provide further insights into relevant developments across different portfolios. In such a report, asset managers can discuss concrete challenges and opportunities resulting from sustainability developments and provide illustrative examples of companies that profit or suffer from such developments. Furthermore, such a report could provide an overview of exercised voting rights and the results of engagement activities.
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The asset manager should report in a transparent way on how ESG is integrated into a product (e.g. which approaches are applied, scope of the sustainable investment policy, list of exclusions of products, applied metrics, results of the engagement process, voting records, etc). This gives clients the opportunity to compare products and to assess the sustainability performance of a product more easily.
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Asset managers should inform their clients about the sustainability performance of a given product by integrating relevant ESG Key Performance Indicators and / or additional information on relevant developments (e.g. ESG reasons behind major investments / divestments) into their client communication (e.g. in the product factsheet and / or through separate communications tools).
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On top of periodical information on sustainability activities, asset managers should inform on their website about the sustainability policy and strategy of their different products. Such documents can have an individual format or be based on an industry guideline. The Eurosif SRI Transparency Code, followed by many sustainability funds in Europe, defines different elements for which a sustainability fund should provide information. Usually such information is available on the website of the respective asset managers.
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An asset manager should include a section on ESG in its annual reporting. This can for example include reporting on any recent activities (e.g. exercised voting rights) or describe any specific items that are / were subject to consideration in the organisation. In cases where an asset manager actively participates in engagement programmes with companies, such activities should be reported as well.
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The asset manager has to ensure that he has access to data and has the right tools in place that allow for appropriate reporting on the sustainability performance of its portfolios. It should be possible to provide clients with the necessary information to make an objective assessment of the asset manager’s goals and outcomes.
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The terms stewardship or active ownership are often used to refer to a combination of engagement and voting. In practice, asset managers either combine the two approaches or focus on one of them.

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