ESMA fastlægger sin strategi for Sustainable Finance (EU)

    Den 6. februar 2020 har Den Europæiske Værdipapir- og Markedsautoritet (ESMA) i en rapport formuleret sin strategi for bæredygtig finansiering, idet den forpligtede sig til at placere bæredygtighed i kernen i sine aktiviteter og integrere ESG-faktorer i sit arbejde.

    De vigtigste prioriteter for ESMA fremhævet i strategien inkluderer:

    • Completing the regulatory framework on transparency obligations via the Disclosures Regulation
    • Reporting on the trends, risks, and vulnerabilities (TRV) of sustainable finance
    • Analysing financial risks from climate change
    • Pursuing convergence of national supervisory practices on ESG factors
    • Participating in the EU Platform on Sustainable Finance 
    • Adherence to ESG guidelines in direct supervision.

    For at opfylde disse skitserede prioriteter, planlægger ESMA at tage følgende skridt:

    • Transparency: ESMA will work with the EBA and EIOPA to produce joint technical standards supplementing the Disclosures Regulation
    • TRV reporting: ESMA will include a dedicated chapter in its TRV Report, including indicators related to green bonds, ESG investing, and emission allowance trading
    • Financial risks: ESMA will use the data at its disposal for analysis purposes and potentially include climate-related stress testing in different market segments
    • Convergence of supervision: ESMA will specifically focus on mitigating the risk of greenwashing, preventing mis-selling practices, and fostering transparency and reliability in the reporting of non-financial information
    • EU Platform on Sustainable Finance: ESMA will help develop and maintain the EU taxonomy and monitor capital flows to sustainable finance
    • Direct supervision: ESMA will monitor whether the ESG guidelines are adhered to in the entities that ESMA supervises directly, and it will be ready to accept any new supervisory mandates related to sustainable finance.

    https://www.esma.europa.eu/sites/default/files/library/esma22-105-1052_sustainable_finance_strategy.pdf