New rules, which came into force in December 2019, require European investors such as banks, pension funds and insurers, to disclose their impacts on people and planet and to publish the action they are taking to prevent harms.

Our new briefing, co-authored with Action Aid, outlines practically what the rules mean, and how they can be implemented in a way that may be most effective for people and the planet...

As part of these new rules, investors will now need to:

• be transparent about the principal adverse impacts their investments have on people and planet;
• publish details of their “due diligence” policies to make sure they can systematically identify, prevent and mitigate and account for those adverse impacts...

This briefing is intended to provide clarity on the impact of these rules and clearly outlines how under the new regulation investors must be able to identify whether the assets or companies they are investing in will have any negative impact on people and the planet and then mitigate that impact.

EU member states will have until May 2021 to fully implement these rules. We will be calling for speedy and robust implementation of these rules...