Regulatory Alerts2025-03-10
Disclosure and Reporting Guidelines for ESG Funds
The Financial Services Commission of Mauritius has issued disclosure and reporting guidelines requiring authorized collective investment schemes and closed-end funds to allocate at least two-thirds of their net asset value to ESG-focused investments. The framework mandates detailed offering document disclosures, annual sustainability reports, dedicated website updates, and independent or self-certification to verify alignment with UN Sustainable Development Goals. Funds must maintain dedicated ESG oversight, adhere to strict naming conventions, and face regulatory sanctions or removal from the official register if they fail ongoing compliance checks.
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