Reporting & Disclosures

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

    Nature & Biodiversity

    TNFD Framework to Build Capacity for Nature-Related Data

    By ESG Investor | 08/06/2021

    Like the TCFD, the TNFD reporting framework is expected to be incorporated into disclosure standards and written into national law by governments.

    Reporting & Disclosures

    G7 Backs – but Looks Beyond – Mandatory Climate Disclosures

    By ESG Investor | 07/06/2021

    TCFD, IASB frameworks endorsed; communique also calls for progress on impact, nature-based and beneficial ownership reporting.

    Reporting & Disclosures

    G7 Finance Ministers Agree on 15pc Global Minimum Tax Rate

    By Manesh Samtani | 07/06/2021

    The global minimum tax will end the race-to-the-bottom in corporate taxation and ensure fairness for the middle class and working people, Janet Yellen said.

    Reporting & Disclosures

    BSP Outlines Expectations for Banks on Sustainable Finance

    By Sanday Chongo Kabange | 04/06/2021

    Banks must establish environmental and social risk management systems and disclose their sustainability initiatives in their annual reports.

    Sustainable Finance

    Transparency & Data Needed to Fuel Green Equity Growth

    By ESG Investor | 03/06/2021

    The evolving asset class still presents risks due to differing definitions, transparency levels and data quality, according to panellists at an ASIFMA conference.

    Climate Risk

    FINMA to Require Banks, Insurers to Disclose Climate Risks

    By Editors | 02/06/2021

    New disclosure rules will enter into force on 1 July, requiring large banks and insurers to disclose climate-related financial risks.

    Reporting & Disclosures

    G7 to Agree Global Corporate Tax at July Meeting – Report

    By Editors | 31/05/2021

    A G7 draft communique said a global minimum corporate tax will be agreed to help alleviate the strain on public finances.

    Sustainable Finance

    PASLA, RMA Issue New Guidance on ESG-based Securities Lending

    By ESG Investor | 30/05/2021

    The guidance offers best practice to help institutional investors ensure compatibility of their ESG principles with securities lending activities.

    Climate Risk

    FSC Korea Advances Initiatives to Respond to Climate Risk

    By Manesh Samtani | 25/05/2021

    The FSC has officially declared support for the TCFD, applied for NGFS membership, and launched a new consultative body with state-backed FIs on green finance.

    Climate Risk

    EBA Publishes Results of Pilot Exercise on Climate Risk

    By Sanday Chongo Kabange | 25/05/2021

    The first gauge of the EU aggregated green asset ratio was estimated at 7.9%. Over half of banks’ overall exposures are to sectors that might be sensitive to transition risk.

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