IFRS series on sustainability-linked financing
Perspectives
IFRS series on sustainability-linked financing
Fri 18 Nov 2022
As environmental, social and governance concerns are becoming more and more prevalent, sustainable finance is now under the spotlight. The financial sector has a key role to play in achieving the ESG transition. One of the levies developed by the financial industry is to propose new kinds of financing that promote ESG practices and projects amongst corporate businesses. This ‘green”, “social” or “sustainability-linked” financing is growing fast and is raising accounting issues under IFRS that are not fully addressed at the moment.
This series of articles aims to cover the various accounting issues raised by those new financing features from the perspective of both the fund providers and the fundraisers and to follow the latest developments of the IASB on these issues:
- Article 1 – IFRS series on sustainability-linked financing
- Article 2 – Why ESG-linked features impact financial assets classification under IFRS?
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Vincent Guillard Partner - Paris
Marc Alexandre Sarot Senior Manager - Paris
Justine Lewis Manager - Paris
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Why ESG-linked features impact financial assets classification under IFRS?
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Injecting noise into the discussion
Michael Lennard, Chief of International Tax Cooperation and Trade in the Financing for Sustainable Development Office (FfDO) of the United Nations, examines the role of tax toolkits for developing countries from a personal perspective. The Platform for Collaboration on Tax (PCT) involving the UN, OECD, IMF and the World Bank, is certainly a good example […]
Assessing the impact of sustainable finance on insurance entities
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Developing a toolkit for responsible investment decisions
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Equipping NEDs to challenge private investment valuations
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Sustainable finance series: Why does sustainable finance matter?
The momentum towards a low-carbon economic system is only set to grow. Financial services firms are pivotal actors in the transition; consequently, increasing demands are being put on them to demonstrate their sustainable finance activities and credentials. This blog explains what sustainable finance is and why it matters to financial services firms. What is Sustainable […]
Asset managers and ESG implementation: turning regulatory and operational compliance into commercial opportunities
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Banks grapple with GAR objectives
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The FED announced a pilot climate scenario analysis exercise for early 2023
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Green taxonomy trends facing the real estate sector
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Raising the bar
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