ACA Global

Frequently Asked Questions About the SEC’s Proposed Rule for Enhanced Disclosures on ESG Investment Practices

FAQ

We’ve put together the answers to some questions we often get asked about the U.S. Securities and Exchange Commission’s (SEC’s) proposed rules for enhanced disclosures of ESG investment practices.

 

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The SEC released proposed rule amendments and form changes for investment advisers and investment companies related to environmental, social, and governance (ESG) disclosures and reporting in 2022. The SEC is expected to finalize those rules by the end of 2023. 

If adopted, the proposed rulemaking is likely to apply to investment advisers, business development companies, registered investment advisers, certain unregistered investment advisers, and investment companies and require additional disclosures and transparency around investment strategies.