Aviva Investors have satisfied this requirement using the MSCI overall controversy flag, where issuers with a “red” flag will be excluded from the investment universe.
The MSCI methodology covers a range of global norms and conventions including the OECD Guidelines, United Nations Global Compact Principles (UNGC), the ILO conventions and the UNGPs1, which in turn references the International Bill of Human Rights.
At the point of investment, 100% of the corporates held in the Funds listed above will not have a “red” flag and thus will align with the EU Taxonomy “minimum safeguards”.