ESG Regulatory Frameworks

FCA	The Disclosure Guidance and Transparency Rules	These rules, issued by the Financial Conduct Authority, require companies with securities listed on UK markets to disclose certain information to the public.	UK
FRC	UK Stewardship Code 2020	This code sets out principles for institutional investors to promote effective stewardship of investments. It encourages investors to engage with companies, exercise voting rights, and consider environmental, social, and governance (ESG) factors	UK
FCA	The Sustainable Finance Disclosure Regulation	This regulation, applicable in the European Union, aims to improve transparency and consistency in the disclosure of sustainability-related information by financial market participants.	UK
FRC	The Large and Medium-sized Companies and Groups(Accounts and Reports) Regulations 2008	These regulations specify the requirements for financial reporting by large and medium-sized companies in the UK.	UK
SEC	Regulation S-K	Require new descriptions (where material to an understanding of the business) of a company’s “human capital resources”, and “any human capital measures or objectives that the registrant focuses on in managing the business (such as, depending on the nature of the registrant’s business and workforce, measures or objectives that address the development, attraction and retention of personnel)”.	USA
SEC	2010 Climate Change Guidance	In 2010, the SEC issued guidance regarding how the SEC's existing principles-based, materiality-focused disclosure requirements apply to climate change matters	USA
SEC	Regulation S-X	Require new climate-related risk disclosures by domestic and foreign issuers	USA
SEC	Nasdaq Rules	Require disclosure of voluntary self-identified gender, racial characteristics, and LGBTQ+ status of a company’s board.	USA
Department of Agriculture, Water and the Environment	Environment Protection and Biodiversity Conservation Act 1999	Environmental impact assessment for matters of national interest	AUS
NGER	National Greenhouse and Energy Reporting Act 2007	Carbon Emmissions from major facilities	AUS
European Parliament and of the Council	European Climate Law	It enshrines the goal of reaching climate neutrality into legislation (since 2021), with a legally binding target of net zero greenhouse gas emissions by 2050.	EU
European Parliament and of the Council	EU Waste Framework Directive	As a documentation tool and has no legal effect.he foundation of EU waste management is the five-step “waste hierarchy”including waste prevention, collection, reuse and recycling, and treatment) to protect the environment and human health, established in the Waste Framework Directive. It establishes an order of preference for managing and disposing of waste.	EU

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