ESG-related Obligations for Retail Funds

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:

  1. 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);
  2. the actual proportion of investments that meet the scheme’s ESG focus (if applicable); and
  3. any action taken by the scheme in attaining the scheme’s ESG focus (e.g. stakeholder engagement activities).