Latest News, Updates and Changes
sustainability in-scope business
Publish Date: 28th November 2023
sustainability in-scope business
218 the following activities, as set out in more detail in ESG 3.1.2R : (1) managing a UK UCITS ; and (2) managing an AIF which is a UK AIF .
feeder fund
Publish Date: 28th November 2023
feeder fund
148 (in ESG ) any of the following: (1) a feeder AIF ; (2) a feeder LTAF ; (3) a feeder NURS ; or (4) a feeder UCITS .
master fund
Publish Date: 28th November 2023
master fund
163 (in ESG ) any of the following: (1) a master AIF ; (2) a master UCITS ; (3) a qualifying master scheme or a single sub-fund of a qualifying master scheme that is an umbrella ; or (4) a qualifying…
sustainability entity report
Publish Date: 28th November 2023
sustainability entity report
218 (in ESG ) a public report regarding the overall assets managed by a manager in relation to its sustainability in-scope business , produced in accordance with ESG 5.6 .
ESG 4.2 Criteria for applying sustainability labels
Publish Date: 28th November 2023
ESG 4.2 Criteria for applying sustainability labels
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FCA 2023/39: Sustainability Labelling and Disclosure of Sustainability-Related Financial Information Instrument 2023
Publish Date: 28th November 2023
FCA 2023/39: Sustainability Labelling and Disclosure of Sustainability-Related Financial Information Instrument 2023
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ESG 5.1 Preparation of sustainability disclosures
Publish Date: 28th November 2023
ESG 5.1 Preparation of sustainability disclosures
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consumer-facing disclosure
Publish Date: 28th November 2023
consumer-facing disclosure
275 a disclosure produced under ESG 5.2 in respect of a sustainability product .
on-demand sustainability information
Publish Date: 28th November 2023
on-demand sustainability information
114 the information set out under ESG 5.5.13R(2) for a person who is entitled to such information under ESG 5.5.13R(1) in respect of assets under management in an unauthorised AIF in which the person…
ESG 5.2 Consumer-facing disclosures
Publish Date: 28th November 2023
ESG 5.2 Consumer-facing disclosures
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ESG 5.3 Pre-contractual disclosures
Publish Date: 28th November 2023
ESG 5.3 Pre-contractual disclosures
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IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Publish Date: 28th November 2023
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
190 the International Financial Reporting Standard (IFRS) S1 General Requirements for Disclosure of Sustainability-related Financial Information published in June 2023. Available at the following URL:…
ESG 5.4 Preparation of sustainability reports
Publish Date: 28th November 2023
ESG 5.4 Preparation of sustainability reports
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sustainability product
Publish Date: 28th November 2023
sustainability product
218 any of the following: (1) an authorised fund , including, where the authorised fund is an umbrella scheme , each sub-fund of the umbrella ; or (2) an unauthorised AIF that is a managed by a full-s…
theory of change
Publish Date: 28th November 2023
theory of change
115 (in ESG ) a comprehensive description and illustration of how and why a desired change is expected to occur in a particular context.
ESG 3.1 Application of ESG 4 and ESG 5 to firms
Publish Date: 28th November 2023
ESG 3.1 Application of ESG 4 and ESG 5 to firms
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Global Reporting Initiative Standards
Publish Date: 28th November 2023
Global Reporting Initiative Standards
79 the revised Universal Standards 2021 (in effect from 1 January 2023).