25 Years of investing for profit and the planet
Making sense of the sustainability movement can feel like wading through a bowl of alphabet soup. From ESG to PRI, there are plenty of acronyms — some overlapping, some complementary — all shaping how business and finance evolve. This timeline shows how sustainability has progressed from a noble idea to a more structured and regulated system, guiding us toward a fairer and more sustainable future.
Why does it matter for trustees?
Trustees are legally required under Regulation 28 to consider ESG risks when making investment decisions. South Africa is steadily aligning with global standards like IFRS S1 and S2, which means funds that ignore ESG may soon be non-compliant and uncompetitive. Members are also becoming more aware and may challenge trustees who invest in companies that damage the environment, exploit workers, or harm communities.
Learn more
Carbon Disclosure Project
Code For Responsible Investment in South Africa 2
FSCA Sustainable Finance Update Report
FSCA’s Guidance Notice 1 of 2019
Global Reporting Initiative (GRI)
Green Finance Taxonomy
Greenhouse Gas Protocol
International Financial Reporting Standards S1 and S2
International Sustainability Standards Board (ISSB)
JSE Sustainability and Climate Disclosure Guidance
Just Share
King IV Report
Principles for Responsible Investment
Responsible Investment and Active Ownership (RIO) Guide
Sustainable Development Goals
Taskforce on Nature-related Financial Disclosures (TNFD)
UN Global Compact
Further reading
Why sustainability matters to your fund
ESG: What are the challenges for retirement funds?
Sources
IFCbeyondthebalancesheet: Understanding the Global Reporting Frameworks


