Season 5, Episode 4: ESG under strain‪?‬ Compliance Clarified – a podcast by Thomson Reuters Regulatory Intelligence

In the fourth episode of season 5 of the Compliance Clarified podcast, Susannah Hammond is joined
by Lindsey Rogerson and Henry Engler to look again at ESG – that is environmental, social and
corporate governance and the strain the good intentions are coming under from an uneven global
approach, the war in Ukraine and increasing economic challenges.

Links to content referenced in the discussion:

Article on ISSB standards and how they link to EU and US proposals http://go-ri.tr.com/SZiOMZ

Link to ISSB consultation IFRS - Open for comment

Link to EU sustainability reporting standards consultation
Public consultation on the first set of Draft ESRS - EFRAG

Link to EU Commission Q&A on SFDR
https://www.esma.europa.eu/sites/default/files/library/c_2022_3051_f1_annex_en_v3_p1_1930070.pdf

Link to SEC enforcement action against BNY Mellon Investment Adviser on ESG considerations
https://www.sec.gov/news/press-release/2022-86

Link to SEC proposed rule on company climate disclosures
https://www.sec.gov/rules/proposed/2022/33-11061.pdf

Gary Gensler, chair of SEC, video explainer on climate-related disclosure proposal
https://www.youtube.com/watch?v=MacoRZSLzTc


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