From January 2022, environmental, social and governance (ESG) funds, and climate-focused funds products will have to disclose how they incorporate ESG factors, report and reference ESG criteria,...
Hong KongFinance and Banking
From January 2022, environmental, social and governance (ESG)
funds, and climate-focused funds products will have to disclose how
they incorporate ESG factors, report and reference ESG criteria,
showcase portfolio measurement approaches and release periodic
assessments annually.
Who does the circular apply to?
The SFC (Securities and Futures Commission) has published an amended
circular providing guidance to asset managers on enhanced
disclosure expectations for funds which incorporate ESG factors as
a key investment objective and/or strategy (ESG
funds).
The circular supersedes a previous version (2019 circular) issued to
management companies of SFC-authorised unit trusts and mutual funds
claiming a green or ESG focus in their investment products.
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