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Global financial regulatory trends related to ESG issues outside the EU

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12 October 2021

This article provides an overview of the global developments in the regulatory landscape for ESG-matters (with a key focus on 'Environmental') applicable to banks, particularly on reporting, disclosure and initiatives to include ESG-factors in the prudential supervision of banks in (i) the US, (ii) the UK and (iii) Greater China, which for the purposes of this article focuses on the People's Republic of China (Hong Kong) and initiatives by the Basel Committee.

This article was published in the Tijdschrift voor Financieel Recht (FR), 2021, edition 8/9. All rights are reserved by Uitgeverij Den Hollander BV, the Netherlands.