environmental, social and governance factors
Defined in Article 2, Regulation (EU) 2019/1238
Definitions over time (1)
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09/01/2024 – today applies on 11/11/2026 Article 2, Regulation (EU) 2019/1238 Scope: Whole act Also: ESG factors
For the purposes of this Regulation, the following definitions apply:
‘environmental, social and governance factors’ or ‘ESG factors’ means environmental, social and governance matters such as those referred to in the Paris Agreement, the United Nations Sustainable Development Goals, the United Nations Guiding Principles on Business and Human Rights and the United Nations-supported Principles for Responsible Investment.
Earlier definition records in this act (1)
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- Article 2(33) Historical · definitions end 09/01/2024
Used in (17 places in 13 provisions on 11/11/2026)
Regulation (EU) 2019/1238 (17 in 13)
Recital 36 · Recital 432 · Recital 47 · Recital 502 · Recital 512 · Article 22 · Article 25 · Article 28 · Article 35 · Article 36 · Article 37 · Article 41 · Article 73