ESG & Sustainable finance

3 March – 3 April 2026

Introduction

ESG is changing the landscape for financial institutions as stakeholders, including investors, increasingly expect them to make their operations more sustainable.

Financial services regulators also view ESG as a priority, embedding the principles of climate-related financial risks into their supervisory frameworks and dealing with greenwashing issues.

There is

BaFin has announced immediate changes to its administrative practice for attributing and disclosing voting rights. Although this change might lead to greater certainty for ESG collaborative engagement firms will still need to consider the implications for their ESG collaboration among institutional investors and review their internal policies and procedures.  

By way of background, institutional

On 17 March 2026, the European Commission announced that it was seeking feedback on possible revisions to the criteria of the EU taxonomy in order to make the framework simpler and easier to use. As such the objectives being pursued under the review are the same as those for the Omnibus package, namely, to simplify

3 February – 3 March 2026

Introduction

ESG is changing the landscape for financial institutions as stakeholders, including investors, increasingly expect them to make their operations more sustainable.

Financial services regulators also view ESG as a priority, embedding the principles of climate-related financial risks into their supervisory frameworks and dealing with greenwashing issues.

There is

On 5 March 2026, the Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) issued a Call for Advice inviting the European Supervisory Authorities to develop technical advice to inform the review of the Disclosures Delegated Act (Commission Delegated Regulation 2021/2178) under the Taxonomy Regulation.

The DG FISMA states that

In our latest briefing note, we explain the upcoming changes to the EU Emissions Trading System (EU ETS) and the UK Emissions Trading Scheme (UK ETS) as carbon pricing enters a new phase through the expansion of their emissions trading systems to cover new sectors while introducing broader carbon measures

On 13 February 2026, the Australian Treasury (Treasury) published a consultation paper on a proposed sustainable investment product labelling regime. Treasury is seeking stakeholder feedback on the design of a framework intended to improve transparency and comparability for financial products marketed as “sustainable” or similar, including for managed funds and within the superannuation

On 27 February 2026, the Financial Conduct Authority (FCA) published a new webpage on how to use sustainability labels as part of the Sustainability Disclosure Requirements (SDR) regime.

The FCA explains that the labels are for funds with environmental or social goals and these firms can choose to use labels if

On 27 February 2026, the Financial Conduct Authority (FCA) published a new webpage, outlining its findings in relation to good and poor practice for using labels under the Sustainability Disclosure Requirements (SDR) regime.

Background

The FCA explains that firms in scope have been able to use sustainability labels under the