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collection of legal texts related to the topic; no claim to completeness

advice and information on courses and training programmes related to the topic

set of criteria used to evaluate a company's operations and performance in these three areas; helps investors assess how risks and opportunities related to environmental, social, and governance factors are managed
Unterforen: Environmental, Social, Governance

classification system established by the EU to provide a clear and consistent framework for defining which economic activities can be considered environmentally sustainable; a crucial tool for promoting sustainable investment, ensuring transparency, and supporting the EU's environmental objectives
Unterforen: Do No Significant Harm (DNSH), Minimum Safeguards

set of EU regulations aimed at increasing transparency in the market for sustainable investment products, to prevent greenwashing and to ensure that investors can make informed decisions
Unterforen: Principal Adverse Impact (PAI), Transparency Requirements

In early May 2024, the Hong Kong Monetary Authority (HKMA) published the Hong Kong Taxonomy for Sustainable Finance, enabling informed decision making on sustainable finance in the local market and driving impactful cross-border green investments.
Currently, the Hong Kong Taxonomy encompasses 12 economic activities under four sectors, but it is expected that HKMA will expand the scope of the Taxonomy over time to cover wider environmental objectives and further alight its interoperability with other taxonomies, including the Common Group Taxonomy.
The introduction of this taxonomy framework has implications for asset managers and banking institutions operating in Hong Kong and China.

The Swiss Climate Scores (SCS), launched on 29 June 2022 by the State Secretariat for International Financial Matters, enable the comparison of financial investments in relation to the Paris Climate Agreement and its goal of decarbonizing the economy by 2050 and limiting global temperature rise to 1.5°C. They aim to achieve greater transparency and comparability of the climate compatibility of financial investments. The Asset Management Association Switzerland (AMAS) supported the federal government in drawing up the SCS and promoted their implementation among Swiss asset managers.

The UK Financial Conduct Authority (FCA) released its final Policy Statement (final rules) on Sustainability Disclosure Requirements and investment labels (PS23/16) on 28 November 2023, together known as the UK SDR.
The UK SDR introduces a set of sustainability-related product labels, product- and entity-level disclosures, an anti-greenwashing rule and additional rules regarding sustainable investing for the UK. The current UK SDR is only applicable to UK-domiciled funds. However, guidance on overseas funds, such as undertaking for collective investment in transferable securities (UCITS) funds domiciled in the European Union (EU), is expected in 2024.
Unterforen: Anti-Greenwashing Rule