The Securities and Futures Commission’s (SFC) enhanced disclosure guidelines for SFC-authorised unit and trusts and mutual funds that identify themselves as ESG funds came into effect 1 January 2022.
Further, deadlines relevant to SFC's climate-specific requirements are fast closing. These come under the separate SFC Circular on Management and Disclosure of Climate-related Risks by Fund Managers, and the underlying Consultation Conclusions on the Management and Disclosure of Climate-related Risks by Fund Managers (SFC Climate Requirements).
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