Investor Presentaiton
In A Nutshell...
WHAT?
Taxonomy
Disclosures
A list of economic activities that are considered
environmentally sustainable for investment
purposes.
New harmonised disclosure requirements
applicable to financial market participants,
financial advisors and financial products.
WHY?
Enables informed decision-making
Ensures consistency
Accountability
Not green vs. brown
→ Transitioning polluting sectors
→ Strengthening the transparency of companies on
their environmental, social and governance (ESG)
policies
→ Introducing measures to clarify asset managers'
and institutional investors' duties regarding
sustainability
শ
HOW?
KPMG
Applies to all financial products regardless of
whether they are marketed as "green" or not
Contribute substantially to at least one of the six
environmental objectives
"Do no significant harm" to any of the other
Managers whose financial products target
"sustainable investments" will have to disclose
information about these in pre-contractual
disclosures, as well as on their websites and in
periodical reports.
→ MiFID II & IDD delegated acts
→ Investment advisers will have to assess
sustainability preferences of clients
→ Institutions - TCFD, impact reporting
© 2020 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
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