Reporting & Disclosures

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

    Reporting & Disclosures

    SFDR Level 2 Delayed Yet Again

    By ESG Investor | 04/12/2021

    Complexity of combining SFDR and Taxonomy-specific RTSs pushes implementation date back to 2023.

    Climate Risk

    BOJ Outlines Three ‘Essential’ Elements of Climate Response

    By Mark Johnston | 03/12/2021

    BOJ governor Haruhiko Kuroda discussed scenario analysis, sustainable finance, and enhanced disclosures.

    Reporting & Disclosures

    EU Due Diligence Initiative Back in Focus After Delays

    By ESG Investor | 01/12/2021

    Much-postponed proposal now expected in December, following the unveiling of EU deforestation supply chain due diligence measures.

    Reporting & Disclosures

    Disclosure on All TCFD Categories Increasing Year by Year: JPX

    By Sanday Chongo Kabange | 01/12/2021

    Of the 259 TCFD-supporting companies surveyed, 42 had disclosures in all 11 TCFD categories; 36 did not have disclosures in any of the categories.

    Reporting & Disclosures

    Hong Kong SFC Targets Adoption of Global ESG Standards

    By Manesh Samtani | 01/12/2021

    Chairman Tim Lui says the SFC is currently evaluating ESG disclosures “much more closely” and looking for more ways to reduce opportunities for greenwashing.

    Reporting & Disclosures

    Taiwan to Improve Timeliness of Annual Reports, Strengthen Disclosures

    By Darien Choong | 29/11/2021

    Annual reports will have to be filed at least 7 days before shareholder meetings. The quality of sustainability disclosures will also be improved.

    Reporting & Disclosures

    Japan FSA Calls for Sharper Focus on ‘Transition’ Concept

    By Mark Johnston | 29/11/2021

    The FSA’s Satoshi Ikeda says corporate disclosures need to capture genuine progressive efforts towards achieving carbon net zero, not just point-in-time snapshots.

    Cryptocurrency

    Can Crypto be Green?

    By ESG Investor | 26/11/2021

    Energy-intensive and unregulated, institutional investors are proving reluctant to back the rapidly growing asset class.

    ESG Data

    Alignment of Taxonomies “Critical” for Improving ESG Data

    By ESG Investor | 26/11/2021

    A consistent approach to taxonomies is necessary to help mobilise capital towards sustainable solutions, said ICMA’s Ricco Zhang.

    Climate Risk

    Thailand Needs Government Intervention to Achieve Net-zero

    By Pongnut Thanaboonchai | 25/11/2021

    Market forces alone will not be sufficient for Thailand to tackle carbon emissions and achieve net-zero, says Pongnut Thanaboonchai.

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