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  2. ESG Disclosures for Investment Advisers and Investment Companies The Securities and Exchange Commission proposed amendments to rules and disclosure forms to promote consistent, comparable, and reliable information for investors concerning funds’ and advisers’ incorporation of environmental, social, and governance (“ESG”) factors.
    www.sec.gov/files/ia-6034-fact-sheet.pdf
    Under the Proposed ESG Disclosure Rules, registered investment companies and registered investment advisers that employ ESG strategies in their investment processes would be required to make ESG disclosures either in the fund prospectus for a registered investment company or in the Brochure (Form ADV Part 2A) for a registered investment adviser.
    www.goodwinlaw.com/en/insights/publications/202…
     
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    What are ESG disclosures?ESG Disclosures for Investment Advisers and Investment Companies The Securities and Exchange Commission proposed amendments to rules and disclosure forms to promote consistent, comparable, and reliable information for investors concerning funds’ and advisers’ incorporation of environmental, social, and governance (“ESG”) factors.
    What are the ESG disclosure requirements for advisers and registered funds?The ESG disclosures proposal would establish ESG-related disclosure requirements for Advisers and Registered Funds concomitant with the role ESG plays in the investment strategies of such regulated entities. For Advisers and Registered Funds that treat ESG factors similar to other investment considerations, the requirements would be brief.
    Should ESG disclosures be included in a fund prospectus?ESG). This would allow investors to more efficiently select funds that are better aligned with their investment objectives. In addition, by structuring the proposed disclosure to clearly processes to investors. proposed ESG-disclosures for fund prospectuses. In general, we anticipate that the compliance
    Which advisers are required to disclose ESG-integration & its investment process?Therefore, advisers whose 1. Uniform Narrative Disclosure Requirements for ESG-Integration and its investment process. Specifically, Integration Funds would provide more limited disclosures, whereas ESG-Focused Funds would be required to provide more detailed information.
     
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