A snapshot of the global regulatory landscape in the context of ESG-related disclosures.

By Nick Benson, David Berman, Paul A. Davies, Laura N. Ferrell, Simon Hawkins, Nicola Higgs, Farhana Sharmeen, Anne Mainwaring, Dominik Schoeneberger, Shirley Wong, and Charlotte Collins

The global asset management community has long been among the leaders in recognising the investment and risk management benefits of tracking the environmental, social, and governance (ESG) performance of the assets it invests in. This pressure from the asset management community has driven companies to make better disclosures in relation to ESG criteria. Concurrently, global regulator are recognising the important role of financial institutions in helping to achieve crucial ESG outcomes by introducing new regulations that place direct obligations on asset managers to produce both
entity- and (in some cases) product-level ESG disclosures.

This briefing pulls together the strands of regulation emerging across the US, the EU, the UK, and Asia to help global asset managers understand the requirements across jurisdictions. It also looks at the potential for global disclosure standards to be developed in this area.

Read the full publication here.