Over fifteen years ago, the UK introduced requirements on pension fund trustees to disclose their policies on the extent (if at all) to which social, environmental and ethical matters are taken into account in selecting, retaining and realising investments. Since then, regulators around the world have increasingly required companies across all sectors to disclose information relating to environmental, social and governance (ESG) matters. The Institutions for Occupational Retirement Provision (IORPs) II Directive, which has recently been approved by the European Parliament, contains some of the strongest ESG requirements yet seen.
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