ESG : Introduction, risks and regulations

This introductory course on ESG begins with a definition of ESG and the associated risks associated, as well as an explanation of the general impact of ESG on companies.

The second part of the course presents an overview of international ESG regulations. Starting with the European taxonomy, it focuses on to the Financial Services Sustainability Reporting Regulation (SFDR) and the new MIFID II requirements. The second part concludes with a presentation of the report by the Task Force on Climate Related Financial Disclosures (TCFD).

The course ends with a review of the main regulatory developments in Switzerland and the SBA's Guidelines on the integration of ESG preferences and ESG risk in investment advice and portfolio management.