On 29th July 2020, the Irish Funds Industry Association (IE) published a white paper on Irish Funds Sustainable Finance Regulatory Overview.

Sustainable investing and ESG integration are key priorities for investors and policy makers are leading on a number of initiatives aimed at transitioning to a more sustainable economy. As the EU Commission seeks to reorient private capital flows towards sustainable investments to meet its climate and energy targets, a package of legislative measures has been introduced to help achieve this. These measures will have impacts for asset managers, their products and their investors.

Key Proposals:

The Action Plan identifies 10 key points but for funds and their management companies, the key proposals relate to:

  • Establishing a taxonomy for sustainable activities.
  • Creating standards for green financial products.
  • Incorporating sustainability as part of financial advice.
  • Developing sustainability benchmarks and better integrating sustainability into ratings.
  • Strengthening the disclosure made by asset managers and financial advisors to their clients

These are achieved by three key measures:

  • Taxonomy Regulation: A regulation on the establishment of a framework to facilitate sustainable investment.
  • Low Carbon Benchmarks Regulation: An amendment to the EU Benchmarks Regulation to introduce new ESG related benchmarks.
  • Disclosures Regulation: The EU Regulation on sustainability-related disclosures in the financial services sector.