Recently, the US Securities and Exchange Commission (the SEC or the Commission) proposed rules that would require registered and exempt investment advisers (Advisers) as well as registered investment companies (Registered Funds) to provide standardized environmental, social, and governance (ESG) disclosures to their investors and the Commission. This client alert, written by Latham & Watkins LLP, delves in deeper into these requirements for advisers and registered investment companies. To check out some of the key points, check out this article.