2023年11月28日，英国金融行为监管局发布投资产品可持续披露要求（Sustainability Disclosure Requirements，简称SDR ），其中包括：反洗绿规则、金融产品标签规定、产品命名和营销要求、产品级和实体级披露要求、向散户投资者推销这些产品的分销商的规则，目的是“告知和保护消费者并提高对可持续投资市场的信任”。其中反洗...
2023年11月28日,英国金融行为监管局发布投资产品可持续披露要求(Sustainability Disclosure Requirements,简称SDR ),其中包括:反洗绿规则、金融产品标签规定、产品命名和营销要求、产品级和实体级披露要求、向散户投资者推销这些产品的分销商的规则,目的是“告知和保护消费者并提高对可持续投资市场的信任”。其中反洗绿规则...
2023年11月28日,英国金融行为监管局发布投资产品可持续披露要求(Sustainability Disclosure Requirements,简称SDR ),其中包括:反洗绿规则、金融产品标签规定、产品命名和营销要求、产品级和实体级披露要求、向散户投资者推销这些产品的分销商的规则,目的是“告知和保护消费者并提高对可持续投资市场的信任”。其中反洗绿规则...
Here’s how PwC’s Reid Morrison advises oil and gas producers prepare for new ESG reporting requirements proposed by the SEC. The SEC proposed disclosure rules give producers a chance to control their ESG story, Morrison said. Image of SEC building in Washington, D.C. In March, the U.S....
Looking Ahead:The proposed rules reflect the SEC's increasing emphasis on ESG disclosure and emphasize the importance of ensuring the accuracy of ESG-related communications. What Happened On May 25, 2022, the SEC voted 3–1 to propose amendments to: (i) the "Names Rule" (Rule 35d-1) under...
“There are steps leaders can take to better prepare for the new climate change disclosure requirements—and establishing an ESG controller should be at the top of the list.” What companies can do next Having a leader who understands both the operational and financial aspects of these reporting...
ESGreporting requirementsAs the U.S. Securities and Exchange Commission considers appropriate "ESG" disclosure mandates, the Financial Economist's Roundtable contributes to the debate wKarpoff, Jonathan M.Litan, RobertSchrand, Catherine M.Weil, Roman L....
ISSB公布首套全球ESG报告标准 ISSB历时18个月终于公布有史以来首套全球ESG报告标准有两项，分别为IFRS S1和IFRS S2——《可持续发展相关财务信息披露的一般要求》（General Requirements for Disclosure of Sustainability-related Financial Information）和《气候相关信息披露》（Climate-related Disclosures）。前者规定企业...
自2016年起,伦敦证券交易所通过数度更新《ESG报告指南》,提高了ESG披露信息的标准化程度。2022年10月,英国金融监管局发布了《可持续披露要求(征求意见稿)》(Sustainability Disclosure Requirements),旨在将原本仅以气候变迁领域为重点的ESG信息披露范围进一步扩大。
4See SEC website on theSpotlight on Enforcement Task Force Focused on Climate and ESG Issues. 5Although the proposed rules do not apply in their entirety to exempt reporting advisers, the proposal includes potential additional disclosure and reporting requirements for these advisers...