Responsible & Sustainable Investing
TISA has launched a Good Practice Guide intended to help firms understand their ESG reporting obligations under Sustainable Finance Disclosure Regulations (SFDR). The guide will help ensure that disclosures are consistent, comparable and based on objective data, which will allow consumers to better understand and compare the products they are offered.
The guide uses examples and case studies to illustrate how firms might apply the requirements of the regulations and discusses the regulatory background that firms need to consider, including that of the FCA and Government. It uses the Investment Association’s terminology from its Responsible Investment Framework and discusses the Bridges Spectrum of Capital and analyses and compares the PRI framework. Impact Investing, UN Sustainable Development Goals Sustainability risk versus Adverse Impact, and Active ownership versus Stewardship are also discussed.DOWNLOAD THE GUIDE