Final US Department of Labor Regulations Address ESG Factors in Retirement Investing

On December 1, 2022, the US Department of Labor published a final regulation (the Final Rule) in the Federal Register addressing the extent to which fiduciaries of ERISA-covered retirement plans may consider ESG (Environmental, Social and Governance) and other factors when investing plan assets and, in the case of plans with participant-directed investment, selecting investment fund line-ups.

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S. Paulo, 11/01/2023.