Final Report on Sustainability-related Issuer Disclosures | IOSCO

© Adam Smigielski

Since 2018, IOSCO has sharpened its focus on the implications of these developments for securities regulators. Further to the publication of the report, Sustainable Finance and the Role of Securities Regulators and IOSCO in April 2020, IOSCO established a Board-level Sustainable Finance Taskforce (STF).

The STF is carrying out work in three areas:

• corporate issuers’ sustainability-related disclosures
• asset managers’ disclosures and investor protection issues
• the role of Environmental, Social and Governance (ESG) data and ratings providers

The focus of this report is the STF’s work on corporate issuers’ sustainability-related disclosures. The aim of the STF’s work in this area has been to identify decision-useful categories of disclosures for investors and other market participants.

Refer to the IOSCO Final Report here.


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