Global financial regulatory trends related to ESG issues outside the EU

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 Mainland China, Hong Kong SAR and initiatives by the Basel Committee.