What must the annual report of an ESG retail fund disclose?
According to MAS (Guidelines),
last revised 28 July 2022
13 The annual report of an ESG Fund should disclose the following:
- a narrative on how and the extent to which the scheme’s ESG focus has been met during the financial period, including a comparison with the previous period (if any);
- the actual proportion of investments that meet the scheme’s ESG focus (if applicable); and
- any action taken by the scheme in attaining the scheme’s ESG focus (e.g. stakeholder engagement activities).