Latham & Watkins
The global asset management community has long been among the leaders in recognising the investment and risk management benefits of tracking the environmental, social, and governance (ESG) performance of the assets it invests in. This pressure from the asset management community has driven companies to make better disclosures in relation to ESG criteria. Concurrently, global regulators are recognising the important role of financial institutions in helping to achieve crucial ESG outcomes by introducing new regulations that place direct obligations on asset managers to produce both entity- and (in some cases) product-level ESG disclosures. This briefing provides a snapshot of the global regulatory landscape in the context of ESG-related disclosures.
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