Proposed ESG Disclosure and Names Rule Reforms

The US Securities and Exchange Commission has voted to propose amendments to rules and reporting forms to require registered investment companies, business development companies, registered investment advisers, and certain exempt advisers to provide additional information regarding their environmental, social, and governance (ESG) practices. The proposed changes include, among other things, a new taxonomy for funds and strategies, greenhouse gas emissions disclosure and reporting obligations, and new disclosure requirements for funds with names indicating that one or more ESG factors are considered in their investment decision-making process. 

Visit this section to stay abreast of the latest news, and learn about the potential outcomes for funds and advisers. Our Asset Management and Investment Funds lawyers will provide analysis through alerts and webinars to help you navigate this new landscape.