Insights

Read about the latest insights on ESG in our blog section.
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US SEC – ESG Disclosures for Investment Advisers and Companies

On May 25, 2022, the U.S. Securities and Exchange Commission (“SEC”) issued two ESG related proposals applicable to investment funds. The first proposal pertains to amendments to the Fund “Names Rule”, which adds new requirements for funds that consider ESG factors in their investment practices. The second proposal requires enhanced ESG disclosures by investment Advisers...

US SEC – Expansion of “Names Rule” to ESG Funds

On May 25, 2022, the U.S. Securities and Exchange Commission (“SEC”) issued two ESG related proposals applicable to investment funds. The first proposal pertains to amendments to the Fund “Names Rule”, which adds new requirements for funds that consider ESG factors in their investment practices. The second proposal requires enhanced ESG disclosures by investment Advisers...

Assurance under US SEC Climate Reporting Rules & EU CSRD

Assurance is a very critical component of corporate financial reporting and enhances the credibility of the reported information. This article explores how assurance, both limited and reasonable, is extended to corporate sustainability reporting in the US and the EU.  Corporate Sustainability reporting is no longer a “good-to-have” virtue signaling tool but a “must-have” regulatory requirement,...