Investor Presentaiton
Disclosures Regulation
Additional Disclosure Requirements
for Expressly ESG Focused Products
Products promoting environmental
and social characteristics
Products that have sustainable
investment as their objective
Products promoting environmental
and social characteristics and
products that have sustainable
investment as their objective
KPMG
Prospectus should disclose:
information on how those characteristics are met;
where an index has been designated as a reference benchmark, information on whether and how the index is
consistent with those characteristics; and
information as to where the methodology used for the calculation of the reference index can be found.
Where a financial product has sustainable investment as its objective and an index has been designated as a
reference benchmark, the following will need to be included in the prospectus:
⚫ information on how the designated index is aligned with the objective;
•
an explanation as to why and how the designated index aligned with that objective differs to a broad market
index; and
information as to where the methodology used for the calculation of the reference index can be found.
Where no index has been designated, pre-contractual disclosures will include an explanation of how the
sustainable investment objective is to be attained.
Website to provide the following information:
•
•
a description of the environmental or social characteristics or the sustainable investment objective;
information on the methodologies used to assess, measure and monitor the environmental or social
characteristics or the impact of the sustainable investments selected for the financial product,
including its data sources, screening criteria for the underlying assets; and
⚫ the relevant sustainability indicators used to measure the environmental or social characteristics or the overall
sustainable impact of the financial product.
Periodic reports to include the following information
•
the extent to which environmental and social characteristics are met;
⚫ the impact of sustainable investments by means of relevant sustainability indicators; and
where an index has been designated as a reference benchmark, a comparison will be needed between the
overall sustainability-related impact of the financial product with the impacts of the designated index and of a
broad market index through sustainability indicators.
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Cooperative, a Swiss entity. All rights reserved.
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