Le 3 Juillet 2012 la Commission européenne a adopté une proposition de règlement visant à créer un document avec les informations clés que les concepteurs de produits d’investissement devront établir et communiquer aux investisseurs particuliers quand ceux-ci voudront acheter de tels produits : "Proposal for a Regulation of the European Parliament and of the Council on key information documents for investment products" (ici).
A propos des informations extra-financières que la RSE implique, il est intéressant de relever deux éléments.
Le premier élément est la considérant (13) de cette proposition qui indique "Increasingly retail investors are not only seeking financial returns with their investment decisions. Often they also pursue other purposes such as social or environmental goals. In addition, information about non-financial aspects of investments can be important for those seeking to make sustainable, long-term investments. However, information on social, environmental or governance outcomes being sought by the investment product manufacturer can be difficult to compare or may be absent. Therefore, it is desirable to further harmonise the details of the information on whether environmental, social or governance issues have been taken into account, and if so in what ways".
L'article 8 de la section II "Form and content of the Key Information Document" mentionne "The key information document shall contain the following information: (...) (b) under a section titled "What is this investment?", the nature and main features of the investment product, including (...) iii) an indication of whether the investment product manufacturer targets specific environmental, social or governance outcomes, either in respect of his conduct of business or in respect of the investment product, and if so, an indication of the outcomes being sought and how these are to be achieved".
A la prochaine...
Aucun commentaire:
Publier un commentaire