Reporting & Disclosures

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

    Conduct, Culture & Accountability

    Conduct Risk Management Shifts to ‘Predict and Prevent’ Approach

    By Manesh Samtani | 18/05/2021

    In its annual Compendium on culture and conduct risk supervision, Starling highlights a shift from ‘detect and correct’ to ‘predict and prevent’.

    Reporting & Disclosures

    SEBI Enhances Sustainability Reporting Rules for Listed Entities

    By Manesh Samtani | 12/05/2021

    The new Business Responsibility and Sustainability Reports will contain disclosures relating to ESG risks, sustainability performance, environmental metrics, and social factors.

    Reporting & Disclosures

    CSRC Adds Environment & Social Responsibility to Disclosure Rules

    By Manesh Samtani | 12/05/2021

    A new chapter on environmental and social responsibility has been added to the disclosure rules for publicly listed companies. The consultation is open until 7 June.

    Sustainable Finance

    How Derivatives Exchanges Can Promote Sustainable Development

    By Ranamita Chakraborty | 11/05/2021

    A new report from the WFE and the UN’s SSE Initiative offers guidance on how derivatives exchanges can facilitate the sustainability transition.

    Reporting & Disclosures

    China’s Long March to Net Zero

    By ESG Investor | 08/05/2021

    Corporates are a few steps behind on ESG disclosures, but momentum is building under pressure from regulators and investors.

    Reporting & Disclosures

    Japan to Incorporate Human Rights in Governance Code – Report

    By Editors | 06/05/2021

    Authorities will be pushing companies to root out potential forced labour and human trafficking abuses in their supply chains.

    Climate Risk

    New Zealand Launches First Carbon Efficient Indices

    By Editors | 05/05/2021

    All S&P/NZX 50 companies are covered in the new indices. Constituent weights will be adjusted based on carbon intensity and emissions performance.

    Sustainable Finance

    HKMA Issues Guideline on Green & Sustainable Finance Grant Scheme

    By Editors | 05/05/2021

    The grant amount for each bond issue will be half of the eligible expenses, capped at HK$2.5mn for rated bonds and HK$1.25mn  for unrated bonds.

    Climate Risk

    BNM Finalises ‘Climate Change and Principle-based Taxonomy’

    By Manesh Samtani | 03/05/2021

    The document introduces a progressive system of transition categories to acknowledge concrete efforts and commitments by businesses to adopt sustainable practices.

    Reporting & Disclosures

    IFRS Foundation Consults on Revisions to Constitution

    By Editors | 02/05/2021

    The proposed amendments expand the Foundation’s objectives and set out the structure and function of the new International Sustainability Standards Board.

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