United States:
IOSCO Urges Issuers To Disclose ESG Matters To Investors
25 January 2019
Cadwalader, Wickersham & Taft LLP
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IOSCO urged issuers to address environmental, social
and governance ("ESG") matters in disclosures to
investors.
IOSCO stated that investors have become progressively interested
in ESG disclosure, and have expressed a desire for improved
"reliability and comparability of ESG information and
disclosures." IOSCO stated that ESG disclosure practices
remain inconsistent across the spectrum of issuers. For example,
the type and quality of information disclosed may vary in and
between markets depending on the disclosure frameworks and
definitions utilized.
When providing disclosure to investors, IOSCO encouraged issuers
to take into account the "materiality of ESG matters to their
business." Further, IOSCO advised issuers to provide
information concerning the governance and oversight of ESG-related
risks.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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