The Mauritius Financial Services Commission has updated its disclosure and reporting guidelines for environmental, social and governance funds to clarify which entities may act as independent external certifiers. The revision builds on the framework introduced in March 2025 for authorized Collective Investment Schemes and Closed-end Funds that invest at least two-thirds of net asset value in line with an ESG focus. Eligible certifiers now include audit firms registered with the Financial Reporting Council, credit rating agencies licensed or recognized by the commission, and certain assurance, specialized ESG or impact verification firms. Firms in the latter categories must be accredited or recognized by an international professional or regulatory body and deemed acceptable by the commission. The guidelines also define these entities and retain the requirement for independent third-party certification that investments disclosed in an ESG Scheme’s annual Sustainability Report comply with its offering document.
Mauritius Financial Services Commission clarifies eligible independent external certifiers for ESG funds
The Mauritius Financial Services Commission has clarified which entities may independently certify ESG funds under its disclosure and reporting guidelines. Eligible providers include registered audit firms, licensed or recognized credit rating agencies, and qualifying assurance, specialized ESG and impact verification firms.