https://www.taxtmi.com/circulars?id=66644 Introduction of a separate regulatory sub-category for ESG schemes requires Mutual Funds to offer multiple equity thematic schemes distinguished by defined ESG strategies, with a minimum 80% AUM allocation to equity instruments aligned to the chosen strategy; from October 1, 2024 at least 65% of AUM must be in companies reporting comprehensive BRSR with assurance on BRSR Core, subject to a transitional compliance window and prohibitions on fresh investments without assurance during that period. en-us Thu, 20 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66644 Introduction of a separate regulatory sub-category for ESG schemes requires Mutual Funds to offer multiple equity thematic schemes distinguished by defined ESG strategies, with a minimum 80% AUM allocation to equity instruments aligned to the chosen strategy; from October 1, 2024 at least 65% of AUM must be in companies reporting comprehensive BRSR with assurance on BRSR Core, subject to a transitional compliance window and prohibitions on fresh investments without assurance during that period. Circulars SEBI Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66644