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Human Rights – time to refresh your corporate policies and procedures?

As legislators and regulators increase their focus on human rights and good governance, the UN Principles for Responsible Investment ("UNPRI"), an international organisation that works to promote the incorporation of environmental, social and governance (ESG) factors into investment decision-making, announced at the end of last year the creation of a new collaborative stewardship initiative, Advance.

ESG timeline 2022 only

Our ESG timeline archive sets out past UK and EU legal and regulatory developments relating to ESG and wider sustainable business topics from January 2022 onwards. As with the main timeline, the timeline archive can be filtered according to your business type or the relevant ESG theme.

COP27 and climate finance: Bridging the gap

With COP27 starting earlier this week, all eyes remain on what progress governments and international organisations are able to make to meet climate critical finance targets. Climate finance is a major issue at COP27, as it has been since developed countries initially agreed to mobilise $100 billion per year at COP15 in 2009 by 2020 (later extended to 2025). However, this annual target has never been met.

FCA consultation on new UK sustainability disclosure regime and investment labels

Having previously been expected earlier this year, the FCA has now published its consultation paper on the proposed new sustainability disclosure requirements (SDR) regime and a set of consumer-friendly sustainability labels. This is, in effect, the UK's answer to the EU Sustainable Finance Disclosure Regulation (EU SFDR), although the proposed UK regime goes further in terms of having formal product labels and is bolstered by rules already in force that require many firms to report climate-related risks and opportunities in accordance with the TCFD guidelines (covered in our 2022 New Year Briefing).

Mandatory TCFD disclosures scrutinised for the first time

In July 2022, the FCA published its review of the climate-related disclosures of premium listed commercial companies, for the first time since the rule mandating such disclosures was introduced for a wider range of listed issuers on 1 January 2022.

ESG timeline 2021 only

Our ESG timeline archive sets out past UK and EU legal and regulatory developments relating to ESG and wider sustainable business topics from January 2021 onwards. As with the main timeline, the timeline archive can be filtered according to your business type or the relevant ESG theme.

Do we finally have some clarity over "minimum safeguards" in sustainable finance?

The EU's Platform on Sustainable Finance ("PSF") – an expert group established to advise the European Commission – recently published a helpful draft report on so-called "minimum safeguards" ("MS") under sustainable finance legislation.  

The ever-expanding world of corporate sustainability reporting

The EU continues to beat a path to a more sustainable future. Nothing too new there, perhaps, but it is increasingly determined to bring the rest of the world along with it. It first proposed a directive on corporate sustainability reporting ("CSRD") in February 2021, which when proposed caused a stir for the significant expansion of non-financial information obligations on non-listed corporates. 

New ESMA supervisory briefing and ESA clarifications on the ever-changing SFDR regime

On 31 May 2022, the European Securities and Markets Authority (ESMA) published a supervisory briefing (the Supervisory Briefing) addressed to EU national competent authorities (regulators) to promote "common supervisory practices" on the EU Sustainable Finance Disclosure Regulation (SFDR) and other pieces of EU legislation concerning financial sustainability. This was closely followed on 2 June 2022 by a publication of the European Supervisory Authorities – one of which is ESMA - (ESAs) which sets out clarifications (the ESA Clarifications) on the draft regulatory technical standards (RTS) under SFDR.

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