Global ESG Disclosure Standards for Investment Products Handbook: June 2022 电子书下载

书名：Global ESG Disclosure Standards for Investment Products Handbook: June 2022

The Global ESG Disclosure Standards for Investment Products (the “Standards”) are ethical standards created by CFA Institute based on the principles of fair representation and full disclosure. They are designed to communicate information about an investment product’s consideration of environmental, social, and governance (ESG) issues in its objectives, investment process, or stewardship activities. When investment products’ ESG approaches are fairly represented and fully disclosed, investors, consultants, advisors, and distributors can better understand, evaluate, and compare investment products, and the potential for greenwashing diminishes.This handbook provides an explanation of the provisions and interpretive guidance for the Global ESG Disclosure Standards for Investment Products.