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.