Fundamentals of ESG Disclosures & Reporting

Course Overview

It is widely recognised that the EU taxonomy is one of the most significant regulatory developments in sustainable finance and will have wide ranging implications for investors and issuers working in the EU and beyond. To advance the objectives of climate change mitigation and adaptation, the technical screening criteria of the taxonomy will determine when an economic activity can be considered sustainable. Other jurisdictions are likely to follow the lead of the EU Taxonomy in the future in developing their own sustainable economies. These developments are being driven to help investors make better informed decisions and to discourage greenwashing by all financial market participants.

This course focuses on these emerging ESG disclosure and reporting regimes and examines what fund managers need to do to avoid accusations of ‘Greenwashing’.

Learning Objectives

• Understand why the Why the EU and UK are ahead of the pack
• Appreciate why this is becoming a ‘race to the top’
• Contextualise the EU’s 6 environmental objectives
• Apply the technical screening data and taxonomy-alignment
• Frame the circular economy and the environmental performance thresholds
• Compare and contrast different taxonomies across jurisdictions
• Understand the full nuances of greenwashing and transition washing