Deloie Sustainable Finance Navigator - Status: 07.07.2021 - Deloitte
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
7/8/2021 Start
Deloi e
Sustainable Finance
Navigator
Status: 07.07.2021
1/17/8/2021 Inhalt
Deloi e Sustainable Finance Navigator
Table of Contents
EU Green Deal .............................................................................................................................. 3 Publica ons of the European Central Bank (ECB) ........................................................................... 16
Sustainable Finance Strategy ....................................................................................................... 4 Sustainability in the Insurance Sector ............................................................................................ 16
CSRD & NFRD ............................................................................................................................... 5 Publica ons of the European Investment Bank (EIB) ..................................................................... 17
EU Taxonomy ................................................................................................................................ 6/7 Basel Comi ee on Banking Supervision (BCBS) .............................................................................. 17
Sustainability-Repor ng ............................................................................................................... 8 Biodiversity ..................................................................................................................................... 17
Task Force on Climate-related Financial Disclosure (TCFD) .......................................................... 8 European Supply Chain Act ............................................................................................................ 18
Task Force on Nature-related Financial Disclosure (TNFD) .......................................................... 9 Bank of England - Climate Biennial Exploratory Scenario (CBES) ................................................... 18
EU Sustainable Finance Disclosure Regula on (SFDR) ................................................................. 9 Network for Greening the Financial System (NGFS) ....................................................................... 18
EU Markets in Financial Instruments Direc ve (MiFID II) ............................................................. 10 Invest EU ......................................................................................................................................... 19
Interna onal Financial Repor ng Standards ................................................................................ 11 BaFin Guidance No ce ................................................................................................................... 19
EU Climate Benchmark ................................................................................................................ 11 German Sustainable Finance Strategy ............................................................................................ 19
EU Green Bond Standard ............................................................................................................. 12 Sustainable Finance Advisory Board in Germany ........................................................................... 20
EU Ecolabel .................................................................................................................................. 13 German Supply Chain Act ............................................................................................................... 20
Other Bond Standards and Publica ons ...................................................................................... 13 Climate Protec on Laws ................................................................................................................. 20
Principles of the Loan Market Associa on ................................................................................... 14 Other Publica ons .......................................................................................................................... 21
Guidelines and Principles ............................................................................................................. 14
Sustainability in Securi es Regula on ......................................................................................... 15
1/17/8/2021 Page 3
Deloi e Sustainable Finance Navigator
EU Green Deal
Short Name Publisher Official Name Publica on German English
Proposal European Climate Council of the European Proposal on the European Climate Law reflec ng the Agreement between the European Parliament and Council 05.05.2021
Law Union
Direc ng Finance towards EU Commission Poli cal Communica on on direc ng Finance towards the European Green Deal 01.05.2021
the European Green Deal
Ac on Plan Circular EU Commission A new Circular Economy Ac on Plan for a cleaner and more compe ve Europe (COM/2020/98) 11.03.2020
Economy 2020
European Climate Act EU Commission Regula on (EU) on Establishing the Framework for achieving Climate Neutrality and amending Regula on (EU) 04.03.2020
2018/1999 (European Climate Law) (COD/2020/0036)
The European Green Deal EU Commission Communica on from the Commission to the European Parliament, the European Council, the Council, the European 11.12.2019
Economic and Social Comi ee and the Commi ee of the Regions (COM/2019/640)
Ecodesign Requirements EU Commission Regula ons laying down Ecodesign Requirements (C/2019/xxxx) 01.10.2019
Implementa on of the EU Commission On the Implementa on of the Circular Economy Ac on Plan (COM/2019/190) 04.03.2019
Circular Economy Ac on
Plan
European Climate Act EU Commission Regula on (EU) 2018/1999 on the Governance of the Energy Union and Climate Ac on (2018/L 328/1) 11.12.2018
EU Ac on Plan EU Commission Ac on Plan: Financing Sustainable Growth (COM/2018/097) 08.03.2018
3
1/17/8/2021 Page 4
Deloi e Sustainable Finance Navigator
Sustainable Finance Strategy
Short Name Publisher Official Name Publica on German English
Sustainable Finance EU Commission Strategy for Financing the Transi on to a Sustainable Economy (COM/2021/390) 06.07.2021
Strategy
Sustainable Finance EU Commission Annex - Strategy for Financing the Transi on to a Sustainable Economy (COM/2021/390) 06.07.2021
Strategy - Annex
Sustainable Finance EU Commission Factsheet - EU Sustainable Finance Strategy 06.07.2021
Strategy - Factsheet
Sustainable Finance EU Commission Commission Staff Working Document - Strategy for Financing the Transi on to a Sustainable Economy 06.07.2021
Strategy - Working
Document
Transi on Finance Report PoSF Transi on Finance Report by Pla orm on Sustainable Finance 19.03.2021
Summary of the EU Commission EU Consulta on on the Renewed Sustainable Finance Strategy - Summary of Consulta on Responses 10.02.2021
Consulta on
EU Consulta on Renewed EU Commission EU Consulta on on the Renewed Sustainable Finance Strategy 08.04.2020
Sustainable Finance
Strategy
4
1/17/8/2021 Page 5
Deloi e Sustainable Finance Navigator
Corporate Sustainability Repor ng Direc ve (CSRD) and Non-Financial Repor ng Direc ve (NFRD)
Short Name Publisher Official Name Publica on German English
Le er from Commissioner EFRAG Commissioner McGuiness invites EFRAG to start technical Work on Dra Sustainability Repor ng Standards and 17.05.2021
McGuiness proceed with Governance Reforms as soon as possible
CSRD (NFRD 2.0) EU Commission Proposal for a Direc ve on Corporate Sustainability Repor ng (COD/2021/0104) 21.04.2021
Q&A - CSRD EU Commission Q&A - Corporate Sustainability Repor ng Direc ve Proposal 21.04.2021
EU Sustainability Repor ng EFRAG Proposals for a Relevant and Dynamic EU Sustainability Repor ng Standard-Se ng 08.03.2021
Standard
CSR-Study DRSC German Accoun ng Standrads Commi ee e.V. (DRSC) Study - Final Report on the Horizontal Study comissioned by the January 2021
BMJV and on Recommenda ons for the Revision of the CSR Direc ve
EU Commission Advice EU Commission Call for Advice on KPIs and Associated Methodology 15.09.2020
Climate-Related Repor ng EFRAG How to Improve Climate-Related Repor ng - A Summary of Good Prac ces February 2020
Consulta on on the NFRD EU Commission Public Consulta on on the Review of the Non-Financial Repor ng Direc ve 20.02.2020
Climate-related EU Commission Supplement on repor ng Climate-related Informa on (2019/C 209/1) 20.06.2019
Supplement
NFRD Guidelines 2017 EU Commission Methodology for Repor ng Non-financial Informa on (2017/C 215/1) 05.07.2017
CSR Direc ve Federal Law Gaze e Act to strengthen Non-financial Repor ng by Companies in their Management and Group Management Reports 11.04.2017
Implementa on Act
Modifica on of the NFRD EU Commission Direc ve 2014/95/EU amending Direc ve 2013/34/EU (2014/L 330/1) 22.10.2014
NFRD EU Commission Direc ve 2013/34/EU (2013/L 182/19) 29.06.2013
5
1/17/8/2021 Page 6
Deloi e Sustainable Finance Navigator
EU Taxonomy
Short Name Publisher Official Name Publica on German English
Delegated Regula on EU Commission Delegated Regula on supplemen ng Regula on (EU) 2020/852 for Ar cle 8 repor ng (C(2021) 4987 final) 06.07.2021
Ar cle 8 Repor ng
DR Ar cle 8 Repor ng - EU Commission Annexes 1 to 5 - KPIs/Templates for the KPIs of Non-financial Companies, Asset Managers and Credit Ins tu ons 06.07.2021
Annex 1 to 5
DR Ar cle 8 Repor ng - EU Commission Annex 6 - Template for the KPIs of Credit Ins tu ons 06.07.2021
Annex 6
DR Ar cle 8 Repor ng - EU Commission Annex 7 - KPIs of Investment Firms 06.07.2021
Annex 7
DR Ar cle 8 Repor ng - EU Commission Annex 8 - Template for the KPIs of Investment Firms 06.07.2021
Annex 8
DR Ar cle 8 Repor ng - EU Commission Annexes 9 to 11 - KPIs/Template for the KPIs of Insurance and Reinsurance Undertakings; Qualita ve Disclosures 06.07.2021
Annex 9 to 11
DR Ar cle 8 Repor ng - EU Commission Commission Staff Working Document - Ar cle 8 Taxonomy Repor ng 06.07.2021
Working Document
FAQ Ar cle 8 Repor ng EU Commission FAQ: What is the EU Taxonomy Ar cle 8 Delegated Act and how will it work in prac ce? 06.07.2021
Taxonomy Technical EU Commission Delegated Regula on supplemen ng Regula on (EU) 2020/852 (C(2021) 2800) 04.06.2021
Screening Criteria
Taxonomy Technical EU Commission Technical Screening Criteria for Environmental Goal 1 04.06.2021
Screening Criteria - Annex 1
Taxonomy Technical EU Commission Technical Screening Criteria for Environmental Goal 2 04.06.2021
Screening Criteria - Annex 2
DA for Ar cle 8 EU Commission Dra Delegated Act for the Ar cle 8 Repor ng 07.05.2021
DA for Ar cle 8 - Repor ng EU Commission Annex VI to the EU Taxonomy Ar cle 8 Delegated Act - Template for KPIs of Credit Ins tu ons 07.05.2021
Template Credit Ins tu ons
DA for Ar cle 8 - Repor ng EU Commission Annex VIII to the EU Taxonomy Ar cle 8 Delegated Act - Template for KPIs of Investment Firms 07.05.2021
Template Investment Firms
Q&A - Delegated Act EU Commission Q&A - Taxonomy - on the Amendments to the Delegated Act 21.04.2021
Final Report of the EBA EBA EBA proposal on Ar cle 8 of the EU Taxonomy (EBA/Rep/2021/03) 01.03.2021
Final Report of the EIOPA EIOPA EIOPA Proposal on Ar cle 8 of the EU Taxonomy (EIOPA-21-184) 26.02.2021
Final Report of the ESMA ESMA ESMA Proposal on Ar cle 8 of the EU Taxonomy (ESMA-30-379-471) 26.02.2021
6
1/17/8/2021 Page 7
Deloi e Sustainable Finance Navigator
EU Taxonomy
Short Name Publisher Official Name Publica on German English
Consulta on Paper Ar cle EIOPA Consulta on of EIOPA for Ar cle 8 of the EU Taxonomy 30.11.2020
8
Delegated Act for EU Commission Dra Annex I (Technical Taxonomy Criteria for Environmental Goal 1) 20.11.2020
Consulta on
Delegated Act for EU Commission Dra Annex II (Technical Taxonomy Criteria for Environmental Goal 2). 20.11.2020
Consulta on
Delegated Act for EU Commission Dra Delegated Act on Technical Taxonomy Criteria 20.11.2020
Consulta on
Consulta on Paper Ar cle ESMA Consulta on of ESMA for Ar cle 8 of the EU Taxonomy 05.11.2020
8
Taxonomy Regula on EU Commission Regula on (EU) 2020/852 (2020/L 198/13) 18.06.2020
Frequently Asked EU Commission Frequently asked Ques ons regarding the work of TEG 10.06.2020
Ques ons
TEG Final Report TEG Technical Expert Group (TEG) inal report on the EU Taxonomy 09.03.2020
TEG Final Report TEG Annex of the final report of the TEG on the EU Taxonomy 09.03.2020
TEG Final Report TEG Excel Tool - On the EU Taxonomy 09.03.2020
Taxonomy-Alignment of BVI How Taxonomy-Aligned are ESG-Strategy Funds?
ESG-Strategy Funds
7
1/17/8/2021 Page 8
Deloi e Sustainable Finance Navigator
Sustainability-Repor ng
Short Name Publisher Official Name Publica on German English
Technical Leaflet on SASB SASB Climate Risk Technical Bulle n 13.04.2021
Climate Risks
IIRC Framework IIRC Interna onal (IR) Framework of the Interna onal Integrated Repor ng Council (IIRC) January 2021
Prototype Climate-related CDP, CDSB, GRI, IIRC, SASB Repor ng on Enterprise value illustrated with a Prototype climate-related financial Disclosure Standard December 2020
Repor ng
Le er of Intent CDP, CDSB, GRI, IIRC, SASB Statement of Intent to work together towards Comprehensive Corporate Repor ng September 2020
CDP Europe Report CDP Europe`s Low-Carbon Investment Opportunity February 2020
CDSB CDSB CDSB Framwork for repor ng Environmental & Climate Change Informa on December 2019
GRI Standards GRI Global Repor ng Ini a ve (GRI) Standards July 2018
SASB SASB Link to Downloads for all Industries 2011
Task Force on Climate-related Financial Disclosure (TCFD)
Short Name Publisher Official Name Publica on German English
Summary of the Forward- TCFD Summary of the Forward-Looking Financial Metrics Consulta on 01.03.2021
Looking Financial Metrics
Consulta on
Status Report 2020 TCFD Task Force on Climate-related Financial Disclosures 2020 Status Report October 2020
Guidance on Risk TCFD Guidance on Risk Management Integra on and Disclosure 01.10.2020
Management Integra on
and Disclosure
Guidance on Scenario TCFD Guidance on Scenario Analysis for Non-Financial Companies 01.10.2020
Analysis for Non-Financial
Companies
TCFD Annex TCFD Implemen ng the Recommenda ons of the Task Force on Climate-related Financial Disclosures 17.06.2017
TCFD Final Report TCFD Recommenda ons of the Task Force on Climate-related Financial Disclosures 17.06.2017
TCFD Technical Supplement TCFD The Use of Scenario Analysis in Disclosure of Climate-Related Risks and Opportuni es 17.06.2017
8
1/17/8/2021 Page 9
Deloi e Sustainable Finance Navigator
Taskforce on Nature-related Financial Disclosure (TNFD)
Short Name Publisher Official Name Publica on German English
G7 backs new Taskforce TNFD G7 backs new Taskforce on Nature-related Financial Disclosures 05.06.2021
Policy Paper on the TNFD TNFD Policy paper - G7 Finance Ministers and Central Bank Governors Communiqué 05.06.2021
EU Sustainable Finance Disclosure Regula on (SFDR)
Short Name Publisher Official Name Publica on German English
Q&A SFDR Comision Nacional del Ques ons and Answers on Sustainability Regula ons Applicable to Financial Products: Regula on 2019/2088 (SFDR) June 2021
Mercado de Valores and Regula on 2020/852 (Taxonomy)
Mapping of SFDR CFA Ins tute Mapping of SFDR Requirements to Exposure Dra Provisions May 2021
Requirements
Reply Form ESMA Response form for the Joint Consulta on Paper concerning Taxonomy-related Sustainability Disclosures (ESMA34-45- 17.03.2021
1218)
ESA consulta on on ESAs JC 2021 22 dra RTS on Taxonomy Disclosure withing SFDR 15.03.2021
Taxonomy-Disclosure
(SFDR)
Statement on the ESAs Joint ESA Supervisory Statement on the applica on of the Sustainable Finance Disclosure Regula on 25.02.2021
Applica on of the SFDR
Final RTS ESAs JC 2021 03 Final Report on RTS 02.02.2021
Le er from ESAs ESAs Priority Ques ons to the Commission rela ng to SFDR applica on 07.01.2021
Applica on of Level 2 BVI Postponement of the Date of Applica on of the RTS on the SFDR 01.10.2020
ESA Consulta on Market par cipants Responses on the ESA Consulta on September 2020
Annex ESA Consulta on ESAs JC 2020 16 Annex I of the ESA Consulta on 04.05.2020
ESA Consulta on ESAs JC 2020 16 ESA Consulta on on ESG disclosures 23.04.2020
Posi on Paper Sustainable Council of the European European Council posi on paper on establishing a framework to facilitate sustainable investment and amending 16.04.2020
Investments Union Regula on (EU) 2019/2088
EU Sustainable Finance EU Commission Regula on (EU) 2019/2088 on Sustainability-related Disclosures in the Financial Services Sector (2019/L 317/1) 27.11.2019
Disclosure Regula on
(SFDR) 9
1/17/8/2021 Page 10
Deloi e Sustainable Finance Navigator
EU Markets in Financial Instruments Direc ve (MiFID II)
Short Name Publisher Official Name Publica on German English
MiFID II Delegated Act EU Commission Dra Amendment to Regula on 2017/565 on the Inclusion of Sustainability Factors, Risks and Preferences in certain 21.04.2021
organiza onal Requirements and opera ng Condi ons for Investment Firms (C/2021/2616)
MiFID II Direc ve on EU Commission Dra Amendment Regula on 2017/565 and supplemen ng Direc ve 2014/65/EU on organiza onal Requirements 21.04.2021
Organiza onal and opera ng Condi ons for Investment Firms (C/2021/2618)
Requirements
MiFID II Direc ve on EU Commission Dra Amendment to Regula on 2017/565 and Supplement to Direc ve 2014/65/EU on the organiza onal 21.04.2021
Organiza onal Requirements and opera ng Condi ons for Investment Firms (C/2021/2618) (Annex)
Requirements (Annex)
MiFID II Product EU Commission Dra Amendment to Direc ve 2017/593 on the Inclusion of Sustainability Factors in Product Governance Obliga ons 21.04.2021
Governance Direc ve (C/2021/2612)
Review MiFID II EU Commission Dra amending Delegated Direc ve (EU) 2017/593 as regards the Integra on of Sustainability Factors and Preferences 08.06.2020
into the Product Governance Obliga ons
Review MiFID II EU Commission Dra amending Delegated Regula on (EU) 2017/565 as regards the Integra on of Sustainability Factors, Risks and 08.06.2020
Preferences into certain organisa onal Requirements and opera ng Condi ons for Investment Firms
Update on MiFID II EU Commission Revision of Direc ve 2014/65/EU 26.03.2020
ESMA Final Report ESMA Final Report on integra ng Sustainability Risks and Factors into MiFID II 30.04.2019
Delegated Direc ve EU Commission Delegated Direc ve supplemen ng Direc ve 2014/65/EU (MiFID II) (2017/L 87/500) 31.03.2017
2017/593/EU
Delegated Regula on EU Commission Delegated Regula on supplemen ng Direc ve 2014/65/EU (MiFID II) (2017/L 87/1) 31.03.2017
2017/565/EU
MiFID II EU Commission Direc ve 2014/65/EU on Markets in Financial Instruments (2014/L 173/349) 12.06.2014
10
1/17/8/2021 Page 11
Deloi e Sustainable Finance Navigator
Interna onal Financial Repor ng Standards
Short Name Publisher Official Name Publica on German English
ESAs le er to the IFRS ESAs ESAs Le er to the IFRS Founda on regarding the Consulta on on Sustainability Repor ng 16.12.2020
Founda on
Climate-related Ma ers on IFRS Founda on Effects of climate-related Ma ers on Financial Statements 20.11.2020
Financial Statements
Consulta on Paper IFRS Founda on Consulta on Paper on Sustainability Repor ng September 2020
EU Climate Benchmark
Short Name Publisher Official Name Publica on German English
Delegated Regula ons to EU Commission Delegated Regula on supplemen ng Regula on (EU) 2016/1011 as regards the Explana on in the Benchmark 03.12.2020
the EU Benchmark Statement of how ESG-factors are reflected in each Benchmark provided and published (2020/L 406/1)
Delegated Regula ons to EU Commission Delegated Regula on supplemen ng Regula on (EU) 2016/1011 as regards minimum Content of the Explana on on 03.12.2020
the EU Benchmark how ESG-factors are reflected in the Benchmark Methodology (2020/L 406/12)
Delegated Regula ons to EU Commission Delegated Regula on supplemen ng Regula on (EU) 2016/1011 as regards minimum Standards for EU Climate 03.12.2020
the EU Benchmark Transi on Benchmarks and EU Paris-aligned Benchmarks (2020/L 406/17)
TEG Reports TEG TEG Final Report on Climate Benchmarks and Benchmarks´ ESG Disclosures 30.09.2019
Interim Report TEG TEG Interim Report on Climate Benchmarks and Benchmarks´ ESG Disclosures 18.06.2019
Benchmark Regula on EU Commission Regula on (EU) 2016/1011 on Indices used as Benchmarks in Financial Instruments and Financial Contracts or to 08.06.2016
measure the Performance of Investment Funds and amending Direc ves 2008/48/EC and 2014/17/EU and Regula on
(EU) No 596/2014 (2016/L 171/1)
11
1/17/8/2021 Page 12
Deloi e Sustainable Finance Navigator
EU Green Bond Standard
Short Name Publisher Official Name Publica on German English
Green Bond Standard EU Commission Proposal for a Regula on on European Green Bonds (COM/2021/391) 06.07.2021
Green Bond Standard - EU Commission Annexes - Proposal for a Regula on on European Green Bonds (COM/2021/391) 06.07.2021
Annex
Green Bond Standard - EU Commission Summary of the Impact Assessment accompanying the Proposal for a Regula on on European Green Bonds 06.07.2021
Execu ve Summary Impact
Assessment
Green Bond Standard - EU Commission Impact Assessment Report accompanying the Proposal for a Regula on on European Green Bonds 06.07.2021
Impact Assessment
Press Release Sustainable EU Commission Commission puts forward new strategy to make the EU's financial system more sustainable and proposes new 06.07.2021
Finance Strategy European Green Bond Standard
Q&A: Europäische Green EU Commission Q&A: Europäische Green Bond Verordnung 06.07.2021
Bond Verordnung
Regulatory Scru ny Board EU Commission Regulatory Scru ny Board Opinion - Proposal for a Regula on on European Green Bonds 19.02.2021
Opinion
Development EU Green TEG Targeted Consulta on Document Establishment of an EU Green Bond Standard 12.06.2020
Bond Standard
Development EU Green TEG Usability Guide TEG Proposal for an EU Green Bond Standard 09.03.2020
Bond Standard
Development EU Green TEG TEG Report Proposal for an EU Green Bond Standard 18.06.2019
Bond Standard
12
1/17/8/2021 Page 13
Deloi e Sustainable Finance Navigator
EU Ecolabel
Short Name Publisher Official Name Publica on German English
Technical Report 4.0 EU Commission Development of EU Ecolabel Criteria for Retail Financial Products March 2021
Technical Report 3.0 EU Commission Development of EU Ecolabel Criteria for Retail Financial Products October 2020
Market Study EU Commission Tes ng Dra EU Ecolabel Criteria on UCITS Equity Funds June 2020
Technical Report 2.0 EU Commission Development of EU Ecolabel Criteria for Retail Financial Products December 2019
Technical Report 1.0 EU Commission Development of EU Ecolabel Criteria for Retail Financial Products March 2019
Other Bond Standards and Publica ons
Short Name Publisher Official Name Publica on German English
IDW Paper IDW Green Bonds - Towards a reliable Market for Green Bonds by the Ins tute of Public Auditors in Germany (IDW) 16.02.2021
Social Bond Principles ICMA Social Bond Principles June 2020
Climate Bond Taxonomy Climate Bond Ini a ve Climate Bonds Taxonomy January 2020
Blue Bond Guideline BNCFF Blue Bonds: Financing Coastal Ecosystem Resilience from the Blue Natural Capital Financing Facility (BNCFF) April 2019
Green Bond Principles ICMA Green Bond Principles of the Interna onal Capital Maket Associa on (ICMA) June 2018
13
1/17/8/2021 Page 14
Deloi e Sustainable Finance Navigator
Principles of the Loan Market Associa on
Short Name Publisher Official Name Publica on German English
Social Loan Principles Loan Market Associa on Social Loan Principles 13.04.2021
Green Loan Principles Loan Market Associa on Green Loan Principles - Suppor ng Environmentally Sustainable Economic Ac vity 11.02.2021
Sustainability Linked Loan Loan Market Associa on Sustainability Linked Loan Principles - Suppor ng Environmentally and Socially Sustainable Economic Ac vity 05.05.2020
Principles
Guidelines and Principles
Short Name Publisher Official Name Publica on German English
Climate and Environmental Bank for Intern onal Climate and Environmental Risks - Guide for Supervisors - Execu ve Summary 27.05.2021
Risks - Guide for Se lements
Supervisors
UN PRB UNEP FI Principles for Responsible Banking 2019
Fiduciary Du es UN PRI Fiduciary Duty in the 21st Century 2014
Guide for Fixed Income UN PRI Fixed Income Investor Guide 2014
Investors
UN PRI UNEP FI Principles for Responsible Investment 2014
OECD Guidelines OECD OECD Guidelines for Mul na onal Enterprises 2011
UN Guiding Principles UN Guiding Principles on Buisness and Human Rights 2011
Diversity Charter Diversity Charter For Diversity in the Workplace 2006
UN Global Compact UN The Ten Principles of the Global Compact 2000
ILO Core Labor Standards ILO Interna onal Labor Organiza on (ILO) Core Labor Standards - ILO Declara on on Fundamental Principles and Rights at 18.06.1998
Work and its Follow-up
Interna onal Human Rights UNO The Interna onal Bill of Human Rights 10.12.1948
Charter
14
1/17/8/2021 Page 15
Deloi e Sustainable Finance Navigator
Sustainability in Securi es Regula on
Short Name Publisher Official Name Publica on German English
Proposal to Supplement EU Commission Dra Amendment to Regula on No. 231/2013 (AIFM) (C/2021/2615) 21.04.2021
the AIFM Regula on
Proposal to Supplement EU Commission Dra Amendment to Direc ve 2010/43/EU (UCITS) (C/2021/2617) 21.04.2021
the UCITS Direc ve
ESMA - Strategy ESMA ESMA - Strategy on Sustainable Finance (ESMA22-105-1052) February 2020
ESMA Final Report ESMA Technical Advice to the European Commission on integra ng Sustainability Risks and Factors in the UCITS Direc ve 30.04.2019
and AIFMD (ESMA34-45-688)
Publica ons of the European Banking Authority (EBA)
Short Name Publisher Official Name Publica on German English
Consulta on paper on EBA Consulta on paper amending RTS on credit risk adjustments (EBA/CP/2021/25) 24.06.2021
Credit Risk Adjustments
Management of ESG-Risks EBA Report on management and supervision of ESG risks for credit ins tu ons and investment firms (EBA/REP/2021/18) 23.06.2021
Mapping Climate Risk EBA Mapping Climate Risk: Main Findings from the EU-wide Pilot Exercise 21.05.2021
EBA Consulta on EBA Public Consulta on on Dra Technical Standards on Pillar 3 Disclosures of ESG Risks 01.03.2021
EBA Discussion Paper EBA EBA Discussion Paper on Management and Supervision of ESG risks for Credit Ins tu ons and Investment Firms 30.10.2020
EBA Ques onnaire EBA Pillar 3 Disclosures of ESG risks 17.09.2020
EBA GLOM EBA EBA - Guidelines on Loan Origina on and Monitoring 29.05.2020
15
1/17/8/2021 Page 16
Deloi e Sustainable Finance Navigator
Publica ons of the European Central Bank (ECB)
Short Name Publisher Official Name Publica on German English
ECB Guide on Climate- ECB Final Version 27.11.2020
related and Environmental
Risks
ECB Analysis ECB ECB report on Sns tu ons’ Climate-related and Environmental Risk Disclosures 20.11.2020
ECB Guide on Climate- ECB Supervisory Expecta ons rela ng to Risk Management and Disclosure 20.05.2020
related and Environmental
Risks
Sustainability in the Insurance Sector
Short Name Publisher Official Name Publica on German English
Supplements to IDD EU Commission Dra Amendment to Regula ons 2017/2358 and 2017/2359 on the Inclusion of Sustainability Factors, Risks and 21.04.2021
Preferences in the pruden al and Governance Requirements for Insurance Undertakings and Insurance Distributors
and in the Informa on Requirements and conduct of Business rules applicable to the Distribu on of Insurance
Investment Products (C/2021/2614)
Supplements to Solvency II EU Commission Dra Amendment to Regula on 2015/35 on the Inclusion of Sustainability Risks in the Governance of Insurance and 21.04.2021
Reinsurance Undertakings (C/2021/2628)
Discussion Paper: EIOPA Discussion Paper: Methodology on poten al Inclusion of Climate Change in the Nat Cat Standard Formula 26.02.2021
Mainstreaming Climate
Change
Consulta on Use of EIOPA Consulta on on the Dra Opinion on the Supervision of the use of Climate Change Risk Scenarios in ORSA 05.01.2021
Climate Change Risk
Scenarios in ORSA
Supervision of Climate- IAIS Applica on Paper on the Supervision of Climate-related Risks in the Insurance Sector 13.10.2020
related Risks
Consulta on Solvency II EIOPA Consulta on on an Opinion on Sustainability within Solvency II 03.06.2019
EIOPA Technical Advice EIOPA Technical Advice on the Integra on of Sustainability Risks and Factors in the Delegated Acts under Solvency II and IDD 30.04.2019
Consulta on Technical EIOPA Consulta on - Technical Advice on the Integra on of Sustainability Risks and Factors under Solvency II and IDD 26.11.2018
Advice
16
1/17/8/2021 Page 17
Deloi e Sustainable Finance Navigator
Publica ons of the European Investment Bank (EIB)
Short Name Publisher Official Name Publica on German English
EIB Project Carbon European Investment EIB Project Carbon Footprint Methodologies - Methodologies for the Assessment of Project GHG Emissions and July 2020
Footprint Methodologies Bank Emission Varia ons
Basel Comi ee on Banking Supervision (BCBS)
Short Name Publisher Official Name Publica on German English
Measurement BCBS Climate-related Financial Risks – Measurement Methodologies 14.04.2021
Methodologies
Transmission Channels BCBS Climate-related Risk Drivers and their Transmission Channels 14.04.2021
Biodiversity
Short Name Publisher Official Name Publica on German English
Guidance on Biodiversity UN Finance Ini a ve Guidance on Biodiversity Target-se ng June 2021
Target-se ng
Biodiversity Strategy 2030 EU Commission EU Biodiversity Strategy for 2030 (COM/2020/380) 20.05.2020
Biodiversity Financing OECD A Comprehensive Overview of Global Biodiversity Finance April 2020
Global Assessment IPBES Global Assessment Report on Biodiversity and Ecosystem Services 2019
17
1/17/8/2021 Page 18
Deloi e Sustainable Finance Navigator
European Supply Chain Act
Short Name Publisher Official Name Publica on German English
Conclusions European Council Council Conclusions on Human Rights and Decent Work in Global Supply Chains 01.12.2020
Guidelines United Na ons Update of the UN Guiding Principles on Business and Human Rights March 2020
Bank of England - Climate Biennial Exploratory Scenario (CBES)
Short Name Publisher Official Name Publica on German English
Data Templates Bank of England CBES - Data Templates 08.06.2021
Guidance for Par cipants Bank of England Guidance for par cipants of the 2021 Biennial Exploratory Scenario: Financial risks from climate change 08.06.2021
Key elements of the 2021 Bank of England Key elements of the 2021 Biennial Exploratory Scenario: Financial risks from climate change 08.06.2021
Biennial Exploratory
Scenario
Qualita ve Ques onnaire Bank of England CBES - Qualita ve Ques onnaire 08.06.2021
Scenario Variable Paths Bank of England CBES - Scenario Variable Paths 08.06.2021
Network for Greening the Financial System (NGFS)
Short Name Publisher Official Name Publica on German English
NGFS Climate Scenario NGFS NGFS Climate Scenario for central banks and supervisors 07.06.2021
Bridging Data Gaps NGFS Progress Report on Bridging Data Gaps 26.05.2021
Dashboard Green Finance NGFS Dashboard on Scaling Up Green Finance 31.03.2021
Sustainable Finance Market NGFS Report Sustainable Finance Market Dynamics 31.03.2021
Dynamics
Op ons for Central Banks NGFS Adap ng Central Bank Opera ons to a Ho er World: Reviewing some Op ons 24.03.2021
18
1/17/8/2021 Page 19
Deloi e Sustainable Finance Navigator
Invest EU
Short Name Publisher Official Name Publica on German English
Q&A InvestEU-Programm EU Commission Ques ons and answers: InvestEU Programme 09.03.2021
Guidance on social EU Commission Invest EU Programme: Guidance on social sustainability proofing of investment and financing opera ons - Final Report 15.08.2020
sustainability proofing of
investment and financing
opera ons
Sustainable Europe EU Commission Sustainable Europe Investment Plan/European Green Deal Investment Plan (COM/2020/21) 14.01.2020
Investment Plan
Factsheet InvestEU 1 EU Commission EU Budget for the Future - What is the "InvestEU" Program? June 2018
Factsheet InvestEU 2 EU Commission EU budget for the future - InvestEU: What will it fund? June 2018
BaFin Guidance No ce
Short Name Publisher Official Name Publica on German English
BaFin Guidance No ce BaFin Guidance No ce on Dealing with Sustainability Risks (Final Version) 13.01.2020
German Sustainable Finance Strategy
Short Name Publisher Official Name Publica on German English
German Sustainable Federal Government German Sustainable Finance Strategy 05.05.2021
Finance Strategy
19
1/17/8/2021 Page 20
Deloi e Sustainable Finance Navigator
Sustainable Finance Advisory Board in Germany
Short Name Publisher Official Name Publica on German English
Final Report SF Advisory Board Final Report of the Sustainable Finance Advisory Board 24.02.2021
Consulta ons Market par cipants Evalua on of the Consulta ons 20.06.2020
Interim Report SF Advisory Board Recommenda ons of the Sustainable Finance Advisory Board 05.03.2020
Theses SF Advisory Board Theses of the Sustainable Finance Advisory Board October 2019
German Supply Chain Act
Short Name Publisher Official Name Publica on German English
German Supply Chain Act Federal Ministry of Labor Legisla ve Proposal on Corporate Due Dilligence in Supply Chains 24.03.2021
and Social Affairs
Na onal Ac on Plan Federal Government Na onal Ac on Plan for the Implementa on of the UN Guiding Principles (NAP) December 2019
Climate Protec on Laws
Short Name Publisher Official Name Publica on German English
Cons tu onal Complaint Federal Cons tu onal Cons tu onal Complaints against Climate Protec on Law par ally successful 29.04.2021
against the Climate Court
Protec on Law
Federal Climate Protec on Federal Ministry for the Federal Climate Protec on Act (KSG) 12.12.2019
Act (KSG) Environment, Nature
Conserva on and Nuclear
Safety
Climate Protec on Program Federal Ministry for Measures to achieve the 2030 Climate Protec on Targets September 2019
2030 Environment, Nature
Conserva on and Nuclear
Safety 20
1/17/8/2021 Page 21
Deloi e Sustainable Finance Navigator
Other Publica ons
Short Name Publisher Official Name Publica on German English
ESG Disclosure Standards CFA Ins tute CFA Ins tute ESG Disclosure Standards for Investment Products May 2021
for Investment Products
Short Survey on EU DRSC Brief Survey by the German Accoun ng Standards Commi ee e.V. on the Status of Implementa on in German DAX 30 April 2021
Taxonomy Companies
European Parliament European Parliament European Parliament resolu on of 10 March 2021 with recommenda ons to the Commission on corporate due 10.03.2021
Resolu on on Corporate dilligence and corporate accountability
Due Dilligence and
Corporate Accountability
Impact Investments FNG Impact investments: a Call for (Re)orienta on January 2021
Sustainable Finance Survey adelphi, ISS ESG European Sustainable Finance Survey 01.06.2020
Human Rights Indicators Econsense Making Human Rights measurable 21.09.2019
German Sustainability Code DNK The German Sustainability Code Benchmark for Sustainable Management July 2017
Guide to Cost-Benefit EU Commission Guide to Cost-Benefit Analysis of Investment Projects - Economic appraisal tool for Cohesion Policy 2014-2020 December 2014
Analysis of Investment
Projects
21
1/17/8/2021 Final
Deloi e Sustainable Finance Navigator
Contacts:
Yvonne Fehrenbach Carsten Auel, CFA, CAIA Lisa Knob
Director Senior Manager Professional
Deloi e GmbH Wirtscha sprüfungsgesellscha Deloi e GmbH Wirtscha sprüfungsgesellscha Deloi e GmbH Wirtscha sprüfungsgesellscha
Kurfürstendamm 23, 10719 Berlin, Deutschland Franklinstr. 50, 60486 Frankfurt am Main, Deutschland Franklinstr. 50, 60486 Frankfurt am Main, Deutschland
Phone: +49 30 25468 5104 | Mobile: +49 151 1829 5140 Phone: +49 69 75695 6426 | Mobile: +49 151 5807 1358 Phone: +49 69 75695 6681 | Mobile: +49 152 5793 1493
yfehrenbach@deloi e.de cauel@deloi e.de lknob@deloi e.de
Deloi e refers to one or more of Deloi e Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related en es (collec vely, the “Deloi e organiza on”). DTTL (also referred to as “Deloi e
Global”) and each of its member firms and related en es are legally separate and independent en es, which cannot obligate or bind each other in respect of third par es. DTTL and each DTTL member firm and related
en ty is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloi e.com/de/UeberUns to learn more.
Deloi e is a leading global provider of audit and assurance, consul ng, financial advisory, risk advisory, tax and related services; legal advisory services in Germany are provided by Deloi e Legal. Our global network of
member firms and related en es in more than 150 countries and territories (collec vely, the “Deloi e organiza on”) serves four out of five Fortune Global 500® companies. Learn how Deloi e’s approximately 330,000
people make an impact that ma ers at www.deloi e.com/de.
This communica on contains general informa on only, and none of Deloi e GmbH Wirtscha sprüfungsgesellscha or Deloi e Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related
en es (collec vely, the “Deloi e organiza on”) is, by means of this communica on, rendering professional advice or services. Before making any decision or taking any ac on that may affect your finances or your
business, you should consult a qualified professional adviser.
No representa ons, warran es or undertakings (express or implied) are given as to the accuracy or completeness of the informa on in this communica on, and none of DTTL, its member firms, related en es,
employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connec on with any person relying on this communica on. DTTL and each of its member firms, and
their related en es, are legally separate and independent en es.
1/1You can also read
