Reporting & Disclosures

Nature & Biodiversity

TNFD Momentum Gathers After COP15

By ESG Investor | 15/02/2023

Final beta version to follow on heels of agreement on Target 15 in new Global Biodiversity Framework.

Reporting & Disclosures

UK FCA Moots New ESG Regulation

By ESG Investor | 14/02/2023

The FCA is seeking feedback on introducing regulatory expectations or guidance on senior management responsibilities for regulated firms’ sustainability-related strategies.

Sustainable Finance

SEBI Enhances Framework for Green Debt Securities

By Editors | 08/02/2023

Blue bonds, yellow bonds, and transition bonds are added. Disclosure requirements are enhanced. Independent third-party reviewers must be appointed.

Cryptocurrency

FASB to Propose New Crypto Accounting Standard in March

By Editors | 07/02/2023

An exposure draft to be issued by end-March will require companies to measure crypto assets using fair value accounting.

Sustainable Finance

FSDC Paper Sets Out Key Factors to Facilitate VCM Growth

By Editors | 07/02/2023

FSDC paper discusses key considerations that would be conducive to the development of Hong Kong’s VCM ecosystem.

Reporting & Disclosures

Australia: ISSB ‘Safe Harbour’ Deemed Unnecessary

By ESG Investor | 06/02/2023

Australian company directors are not expected to face increased liability risks under the incoming ISSB reporting requirements.

Sustainable Finance

SEC Philippines Drafts Guidance on Sustainability-linked Bonds

By Editors | 06/02/2023

Under the guidelines, the issuer must be an ASEAN Issuer or a non-ASEAN issuer with KPIs linked to an ASEAN member country.

ESG Data

Japan Leads in ESG Governance but Pliant Rules a Letdown

By Hazel Ilango | 06/02/2023

While Japan’s code of conduct represents a key step forward, the “comply or explain” approach may hinder its effectiveness, writes the IEEFA’s Hazel James Ilango.

Trading & Investment

KRX Outlines Key Strategies to Boost Market Appeal in 2023

By Editors | 06/02/2023

The strategies include allowing night-time derivatives trading, a change to the dividend system, new derivatives product launches, and a new market for digital securities.