SGS ESG Whitepaper

2019 • October 15 compliance to PRA requirements • IORP II ESG criteria in investment decisions • Regulation on EUTaxonomy (EU-Ecolabel) • DWP regulation requiring pension schemes to have policy on ESG factors • SEC examination letter to ESG funds focusing on advisors’ criteria and methodology

2020 • EC launches an initiative to revise the Non-Financial Reporting Directive (NFRD) • Prudential Regulation Authority (PRA) publishes ‘Dear CEO’ letter to UK insurers regarding distribution of profits during COVID-19

2018 Asset managers petition SEC for stronger ESG disclosure standards

2021-2022 Full implementation of EU Action Plan

2019 UN PRB

2020 PRI Signatories TCFD reporting/ disclosure

2022 Mandatory TCFD disclosure in the UK

Milestone category: Voluntary

Mandatory

Significant ESG activity

Source: Ernst &Young

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