Reporting & Disclosures

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

    Capital Adequacy

    HKMA Consults on Pillar 3 Disclosure Requirements for Basel III

    By Editors | 30/09/2022

    Following consultation, the HKMA plans to submit revisions to the disclosure requirements in early 2023, ahead of Basel III implementation on 1 July 2023.

    Reporting & Disclosures

    ESMA Publishes Final Guidelines on MiFID II Suitability Requirements

    By Editors | 28/09/2022

    Firms will need to help clients understand the concept of sustainability preferences and explain differences between products with and without sustainability features.

    Reporting & Disclosures

    Bursa Malaysia Updates Sustainability Reporting Framework

    By Editors | 27/09/2022

    By 2025, all Main Market listed issuers will be reporting TCFD-aligned disclosures and internalising climate change considerations in their business strategies.

    Climate Risk

    US Banks Threaten to Quit GFANZ Over Legal Risks

    By Editors | 26/09/2022

    JPMorgan, BofA and Morgan Stanley are concerned about being sued over increasingly stringent decarbonisation commitments.

    Sustainable Finance

    Bangladesh Issues Green Bond Financing Policy for Banks, NBFIs

    By Mark Johnston | 24/09/2022

    Banks and NBFIs can issue and invest in green bonds subject to meeting prudential, reporting and disclosure requirements.

    Reporting & Disclosures

    GFANZ Issues Guidance for Firms’ Transition Plans

    By ESG Investor | 23/09/2022

    GFANZ has released a report advising companies on the information they should disclose in their transition plans.

    Reporting & Disclosures

    HKGFA Publishes Guidance on Using Common Ground Taxonomy

    By Manesh Samtani | 23/09/2022

    The Common Ground Taxonomy can be used for debt issuance, equity portfolio construction, index creation, company and fund disclosures, and policy settings.

    Reporting & Disclosures

    More S&P 500 Firms Disclosing in Line with TCFD – CDP

    By ESG Investor | 22/09/2022

    Over half of S&P 500 firms assessed by CDP are 90-99% aligned with the TCFD key recommendations.

    Reporting & Disclosures

    Environmental Groups Take Legal Action over EU Taxonomy

    By ESG Investor | 22/09/2022

    Four environmental groups are set to start legal action in an attempt to prevent the EU including fossil gas in its sustainable finance rulebook.

    Climate Risk

    ECB Issues Bond Decarbonisation Plans

    By ESG Investor | 21/09/2022

    The ECB has published details of how it intends to “gradually decarbonise” the corporate bond holdings in its monetary policy portfolio.

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