ESG Funds in Mauritius

For the purposes of the recently issued guidelines by the Financial Sercives Commission (“FSC, Mauritius”), the definition of ESG as provided by the United Nations Principles for Responsible Investment Reporting Framework is being reproduced as :

“Environmental, social and governance issues that are identified or assessed in responsible investment process.

• Environmental factors are issues relating to the quality and functioning of the natural environment and natural systems.
• Social factors are issues relating to the rights, well-being, and interests of people and communities.
• Governance factors are issues relating to the governance of companies and other inestee entities.”

The FSC, Mauritius may also recognise other internationally accepted definitions and standards.