This recently published book about the new ESG Framework covers a broad range of regulatory requirements, the different dimensions of sustainability, and new transparency requirements, also with a view to non-financial reporting. It outlines interactions with the MiFID II, upcoming labels, minimum standards, governance requirements, as well as distribution rules.
The new handbook sheds light on the relevance of sustainability for compliance, provides valuable tips on integrating ESG into the business partner audit and the compliance management system.
The book covers the following topics:
- Scope of application of the EU ESG requirements
- Different shades of sustainability (e.g. light green vs. dark green)
- Details of the application of the Taxonomy Regulation
- Non-financial reporting requirements
- Disclosure relating to financial products (Disclosure Regulation) Labels and product-specific requirements, e.g. green bonds and fund names
- ESG compliance management
- Minimum standards on human rights and social rights
- Liability, sanctions and penalties