RegAlert2021-09-10
Added
Enhancing climate-related disclosures by standard listed companies and seeking views on ESG topics in capital markets
The Financial Conduct Authority proposes extending TCFD-aligned climate-related disclosure requirements to issuers of standard listed equity shares, excluding standard listed investment entities and shell companies. In-scope entities would be required to include a statement in their annual financial report indicating whether their disclosures are consistent with the TCFD’s recommendations, explaining any deviations, and describing steps to achieve consistency. The document also seeks stakeholder views on potential policy interventions regarding ESG-oriented debt instruments and ESG data and rating providers. Comments on these proposals are requested by 10 September 2021, with a final Policy Statement expected by the end of 2021.
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Enhancing climate-related disclosures by standard listed companies and seeking views on ESG topics in capital markets Consultation Paper CP21/18 June 2021
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CP21/18 Financial Conduct Authority
Enhancing climate-related disclosures by standard listed companies and seeking views on ESG topics in capital markets Moving around this document Use your browser’s bookmarks and tools to navigate. To search on a PC use Ctrl+F or Command+F on MACs.
How to respond
We are asking for comments on this Consultation Paper (CP) by 10 September 2021. You can send them to us using the form on our website at:
www.fca.org.uk/cp21-18-response-form
Or in writing to:
Thorben Heidrich
Financial Conduct Authority
12 Endeavour Square London E20 1JN
Telephone:
+44 (0)20 7066 3730
Email:
cp21-18@fca.org.uk
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Contents
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Summary
The wider context
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9
3
4
Proposals to extend climate-related disclosure requirements to certain standard listed companies Discussion topics on ESG integration in UK capital markets 16 28
Annex 1
Questions in this paper 42
Annex 2
Cost benefit analysis 46
Annex 3
Compatibility statement 58
Annex 4
Abbreviations in this paper 62
Appendix 1
Draft Handbook text
Appendix 2
Draft Technical Note
Appendix 3
The TCFD’s recommendations and recommended disclosures
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Source: Financial Conduct Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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