Reporting & Disclosures

Reporting & Disclosures

“Clear Direction” on ESG in New Guidance for Australian Super Funds

By ESG Investor | 29/03/2023

APRA has cemented the importance of ESG in its guidance for superannuation funds on investment governance but needs to be clearer on terminology.

Reporting & Disclosures

UK FCA Delays Sustainability Disclosure Requirements

By ESG Investor | 29/03/2023

The requirements were set to come into force on 30 June, with labelling and disclosure reforms slated for 2024. These proposed dates will be adjusted.

Climate Risk

RBNZ Proposes New Guidance on Managing Climate Risk

By Editors | 29/03/2023

The guidance proposes that regulated entities develop their capabilities in climate-related scenario analysis and stress testing, outlining the RBNZ’s latest thinking on best practice.

Nature & Biodiversity

TNFD Looks to Balance Comparability and Flexibility

By ESG Investor | 28/03/2023

V.04 of the nature risks and disclosure framework takes a streamlined approach to metrics through introduction of leading indicators.

Reporting & Disclosures

Assurance Standards for Sustainability Reporting On Their Way

By Editors | 28/03/2023

IOSCO calls on issuers, assurance providers and other stakeholders to engage in the development of assurance and ethics standards for sustainability reporting.

Sustainable Finance

AFMA Updates Environmental Products Conventions

By Editors | 28/03/2023

AFMA revised its environmental products conventions to align with other conventions and clarify their non-mandatory nature.

Reporting & Disclosures

ESMA Told to Watch and Wait on ‘Greenbleaching’

By ESG Investor | 28/03/2023

Advisory group outlines its recommendations on addressing SFDR Article 9 downgrades and greenwashing regulatory uncertainty.

Reporting & Disclosures

Version 2 of ASEAN Sustainable Finance Taxonomy Released

By Editors | 28/03/2023

Version 2 highlights the importance of social aspects, expands the DNSH criteria, and recognises efforts to retire coal plants early.

Reporting & Disclosures

PRI: Policymakers Must “Establish Coherence” on Investor Stewardship

By ESG Investor | 28/03/2023

The investor network has issued recommendations for policymakers to create an “enabling environment” for stewardship activity.