Defining Issues | May 2022
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
The proposed rules are intended to provide consistent standards for Environmental, Social, Governance (ESG) disclosures, and to provide investors with more certainty about the nature of a fund.
SEC Release No. IC-34593, Investment Company Names
SEC Release Nos. IA-6034, IC-34594, Enhanced Disclosures by Certain Investment Advisers and Investment Companies about Environmental, Social, and Governance Investment Practices
Names Rule proposal
ESG Enhanced Disclosure Rule proposal
SEC on ESG
Download PDFInvestor Protections: SEC proposed Names Rule and ESG Investment Practices Disclosure
Two proposed rules intended to provide investors with more consistent, comparable information.
SEC mandates climate reporting and assurance
SEC mandates climate reporting and assurance: With its final climate rule, the SEC has responded to concerns while crafting meaningful disclosures for investors.
Sustainability reporting
KPMG guidance and articles for financial reporting professionals.
SEC matters
Keeping you up to date about SEC staff positions on reporting matters and proposed rulemaking that will affect registrants
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