We’re using cookies, but you can turn them off in Privacy Settings. Otherwise, you are agreeing to our use of cookies. Learn more in our Privacy Policy.

Global ESG Disclosure Standards for Investment Products

The Global ESG Disclosure Standards for Investment Products are the first global voluntary standards for disclosing how an investment product considers ESG issues in its objectives, investment strategy, and stewardship activities.

smiling businesswoman
  • arrows pointing both ways icon Relevant

    Helps investors, consultants, advisors, and distributors better understand, compare, and evaluate investment products and diminishes the potential for “greenwashing.”

  • connections icon Flexible

    Designed to accommodate the full range of investment vehicles, asset classes, and ESG approaches offered in markets around the world.

  • bridge icon Complementary

    Addresses current gaps in regulation and helps harmonize disclosure practices in different markets.

     

Standards and Interpretive Guidance

  • book with bookmark icon
    Global ESG Disclosure Standards for Investment Products (PDF)

    Read the Standards.

  • open book icon
    Handbook

    Explanation of the provisions and interpretive guidance.
    To be issued on or before 1 May 2022.

  • clipboard icon
    Assurance Procedures

    Procedures that will enable independent assurance of ESG disclosure statements.
    To be issued on or before 1 May 2022.

Tools and Resources

The following documents were created to help investment managers understand and implement the Global ESG Disclosure Standards for Investment Products.

  • question mark icon
    FAQs (PDF)

    Answers to your frequently asked questions.

  • comment bubble icon
    Help Desk

    Questions? Email us.

  • folded paper icon
    Sustainable Finance Disclosure Regulation (SFDR) Cross-Reference (PDF)

    Read the document.

  • folded paper icon
    ESG Disclosure Statement Template

    An optional template that will standardize the format of ESG Disclosure Statements for easier comparison among investment products.
    To be issued on or before 1 May 2022.

  • v-card icon
    ESG Standards Compliance Notification Form

    Organizations that prepare and make available one or more ESG Disclosure Statements in accordance with the Standards must notify CFA Institute of their use of the Global ESG Disclosure Standards for Investment Products.
    Available on or before 1 December 2021.  

  • connections icon
    The Standard-Setting Process

    Learn how the Standards were developed and view the Consultation Paper, the Exposure Draft, comment letters, and the Adopting Release.

Watch the Webinar

Introducing the Global ESG Disclosure Standards for Investment Products

On 1 November 2021, CFA Institute issued the first voluntary global standards for disclosing how ESG issues are considered in an investment product’s objectives, investment process, and stewardship activities. This webinar provides an overview of the Standards.  

Topics include:

  • Purpose and Scope
  • Benefits
  • Overview of Requirements and Recommendations
  • Compliance and Independent Assurance
  • Relationship to Regulations and Other Codes and Standards

View the slides and listen to the recording of this webinar.

 

woman holding phone looking at laptop