Summary
Norma de Carácter General No. 408 was issued by the Superintendence of Securities and Insurance of Chile in 2016. It establishes guidelines for insurance companies in Chile to identify, assess, manage, and report risks associated with environmental, social, and governance factors. The focus is on promoting responsible investment practices and considering the impact of such factors on the insurance company's investments. The norm also requires insurance companies to disclose their environmental, social, and governance policies and practices in their annual reports. This norm creates an obligation for insurance companies to incorporate environmental, social, and governance considerations into their investment decisions and to disclose their policies and practices in this regard.

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