ESG Investments in Qualified Retirement Plans: Overview | Practical Law

ESG Investments in Qualified Retirement Plans: Overview | Practical Law

A Practice Note discussing the consideration of environmental, social, and governance (ESG) factors for defined contribution and defined benefit retirement plans that are governed by Employee Retirement Income Security Act of 1974 (ERISA). The Note discusses different approaches to ESG investment for retirement plans, the Department of Labor's (DOL) guidance on ESG investments (including the final regulations issued in 2022), participant communication, and fiduciary considerations.

ESG Investments in Qualified Retirement Plans: Overview

Practical Law Practice Note Overview w-036-5201 (Approx. 13 pages)

ESG Investments in Qualified Retirement Plans: Overview

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note discussing the consideration of environmental, social, and governance (ESG) factors for defined contribution and defined benefit retirement plans that are governed by Employee Retirement Income Security Act of 1974 (ERISA). The Note discusses different approaches to ESG investment for retirement plans, the Department of Labor's (DOL) guidance on ESG investments (including the final regulations issued in 2022), participant communication, and fiduciary considerations.