Reporting & Disclosures

    News Coverage on regulatory mandates, standards and challenges in ESG reporting and sustainability disclosures for financial and non-financial entities.

    Reporting & Disclosures

    ISSB Introduces Scope 3 Disclosure Guidance

    By ESG Investor | 18/12/2022

    A temporary exemption from Scope 3 disclosures will be granted for the first 12 months after the ISSB standards are finalised to give companies more time to prepare.

    Sustainable Finance

    Hong Kong Launches Green Finance Training Subsidy Programme

    By Editors | 14/12/2022

    Eligible programmes include courses offered provided by Friends of the Earth HK, GARP, HKIB, ICMA, HKGFA, and CFA Institute, among others.

    Climate Risk

    Vanguard Withdraws from NZAM Alliance Amid Political Pressure

    By Editors | 13/12/2022

    The move came a day after a senate committee report was released highlighting the outsized influence of the “Big Three” asset managers towards ESG.

    Cryptocurrency

    US SEC Directs Issuers to Detail Exposures to Crypto and Related Impacts

    By Editors | 13/12/2022

    Separately, US senators asked banking regulators to provide details on banks that have engaged in crypto-related services.

    Reporting & Disclosures

    Malaysia SC Issues Principles-based SRI Taxonomy

    By Editors | 13/12/2022

    The SRI Taxonomy provides universal guiding principles for the classification of economic activities that qualify for sustainable investment.

    Reporting & Disclosures

    Australian Treasury Consults on Climate Disclosures

    By ESG Investor | 13/12/2022

    Australia is consulting on the design and implementation of its proposed standards for the mandatory disclosure of climate‑related financial risks and opportunities.

    Reporting & Disclosures

    HKMA Issues Guidance for Banks on Reducing Greenwashing Risks

    By Editors | 12/12/2022

    The guidance is based on thematic examinations at banks, conducted to ensure they proper systems and control in place to manage their green and sustainable products.

    Reporting & Disclosures

    ESMA Labelling Rules to Complicate Green Fund Market

    By ESG Investor | 11/12/2022

    Plans to introduce minimum investment thresholds risk creating two types of Article 8 products, says Julia Vergauwen at Linklaters.

    Sustainable Finance

    BOT, UK Government Agree to Cooperate on Sustainable Finance

    By Editors | 08/12/2022

    The UK and BOT will work together to improve financial inclusion, as well as promote sustainable finance and sustainability-related disclosures in the Thai financial sector.

    Climate Risk

    Banks Get New Guidance on Financing Net Zero in Agriculture

    By Editors | 08/12/2022

    The new guidance sets out four key steps for setting agricultural emissions targets and calls on banks to engage with farmers on sustainable strategies.

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