Sustainability & ESG

Reporting & Disclosures

ESMA Consults on Sustainability Reporting Draft Guidelines

By ESG Investor | 19/12/2023

The guidelines seek to establish consistency in and robust approaches to the supervision of listed companies’ sustainability and financial information.

Cryptocurrency

FASB Issues Standards to Implement ‘Fair Value’ Accounting for Crypto

By Mark Johnston | 18/12/2023

Fair value accounting allows firms to provide a clearer view of their financial position and the actual economic value of their crypto holdings.

Reporting & Disclosures

ESMA Plans Scrutiny on ESG Disclosure Under BMR

By ESG Investor | 18/12/2023

ESMA will assess compliance with ESG disclosure rules under the BMR to enhance comparability of information provided to users of benchmarks.

Reporting & Disclosures

Finance’s CSDDD Exclusion a “Missed Opportunity” on Human Rights

By ESG Investor | 16/12/2023

FIs will not be initially subject to EU due diligence directive despite benchmarks showing poor sector performance in addressing risks in supply chain.

ESG Data

ICMA Introduces Voluntary Code of Conduct for ESG Ratings

By Ranamita Chakraborty | 15/12/2023

Aligned with IOSCO recommendations, the code seeks to improve transparency and trust in sustainable finance by promoting consistent global standards.

Nature & Biodiversity

NGFS Issues Guidance on Development of Nature-related Scenarios

By Nithya Subramanian | 14/12/2023

The guidance will help develop scenarios for assessing the impact of nature-related physical risks and transition policies.

Reporting & Disclosures

Bursa Malaysia Tops Asia in Gender Equality on Boards

By Mark Johnston | 14/12/2023

Bursa Malaysia has been ranked as Asia’s top exchange for gender equality in corporate boardrooms by the UN SSE and IFC.

Climate Risk

New Playbook to Develop Carbon Crediting Programmes

By Nithya Subramanian | 14/12/2023

The playbook will define the roles of national registries and crediting programme registries and detail how information should be exchanged.

Climate Risk

COP28 Nations Agree to ‘Transition Away’ from Fossil Fuels

By Editors | 14/12/2023

The agreement calls on countries to transition away from fossil fuels in energy systems and boost renewable energy capacity and energy efficiency.