ESG Disclosure for Funds Becomes More Concrete and Complicated


The European Union has expedited the ESG disclosure regulation and released detailed drafts for investor documentation of ESG funds. In order to ensure comparable disclosures for all affected financial products, the specifications are detailed and compulsory. This article explains how the level 2 drafts regulate the pre-contractual disclosure obligations of fund managers in different documents and media.

Read the full article in German here.