As we are all surely too aware, the Covid-19 pandemic and the war in Ukraine have shone a spotlight on supply chains, how they can fail, and what happens when they do.
Europe could soon see information for retail investors being reported in XBRL.
The UK has launched a new Transition Plan Taskforce (TPT) to support the transition to a low-carbon economy.
The European Insurance and Occupational Pensions Authority (EIOPA) has launched a public consultation on changes to its regular information requests to national competent authorities (NCAs) for occupational pension information.
How should the US Securities and Exchange Commission (SEC) strike the right balance in effective regulation of private markets?
It is often commented that the ‘S’ and ‘G’ of ESG – environment, social and governance – lag behind the ‘E’ in the priorities of regulators and standards setters, but that seems to be beginning to change.
The Reserve Bank of India (RBI), the country’s central bank and banking regulator, has released a series of circulars introducing new regulatory and disclosure rules for non-banking financial companies (NBFCs), bringing them into closer alignment with banks.
For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.
The European Sustainable Investment Forum (Eurosif) and the UN Principles for Responsible Investment (PRI) have written to EU institutions calling for the inclusion of mandatory disclosures on company transition plans and net-zero commitments in the Corporate Sustainable Reporting Directive (CSRD).
“While the market continues to demand transparency, more than half of senior executives (57% of survey respondents) indicated that data availability (access) and data quality (accuracy/completeness) remain their greatest challenges with respect to environmental, social, and governance (ESG) data for disclosure,” says Deloitte.