Friday 18 January 2019

IOSCO statement on issuers' disclosure of ESG matters

The International Organisation of Securities Commissions has published a statement in which it stresses the importance, for issuers, of considering the inclusion of environmental, social and governance (ESG) matters in the disclosures made to investors: see here (pdf). To quote directly from the statement: "IOSCO encourages issuers to consider the materiality of ESG matters to their business and to assess risks and opportunities in light of their business strategy and risk assessment methodology. When ESG matters are considered to be material, issuers should disclose the impact or potential impact on their financial performance and value creation".

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