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New Guidance on ESG Disclosure in Leveraged Finance Transactions: A Step Toward Improved Consistency | Blake, Cassels & Graydon LLP


[co-author: Cynthia Chen, Articling Student]
On January 19, 2021, together with the Principles for Responsible Investment (PRI), the European Leveraged Finance Association (ELFA) and the London-based Loan Market Association (LMA) jointly published a
As sustainable investing continues to gain traction, environmental, social and governance (ESG) considerations are being given increasing significance by borrowers, investors and lenders alike. However, there is a general lack of clarity and consistency with respect to ESG disclosure. Stakeholders agree that a standardized approach to ESG disclosure would greatly benefit the market. The Guide aims to serve as a practical tool for company advisors to use in navigating ESG disclosure in the context of leveraged finance transactions and in integrating ESG considerations into a company’s offering documentation or credit agreement and ongoing financial reports. ....

Company Advisers , Trading Association , European Leveraged Finance Association , Loan Market Association , Disclosure Initiative , Responsible Investment , London Based Loan Market Association , Leveraged Finance Transactions , Green Loan Principles , Sustainability Linked Loan Principles , Sustainability Linked Bond Principles , New York Based Loan Syndications , வர்த்தக சங்கம் , ஐரோப்பிய அந்நிய நிதி சங்கம் , கடன் சந்தை சங்கம் , வெளிப்படுத்தல் முயற்சி , பொறுப்பு முதலீடு , லண்டன் அடிப்படையிலானது கடன் சந்தை சங்கம் , அந்நிய நிதி பரிவர்த்தனைகள் , பச்சை கடன் ப்ரிந்ஸிபல்ஸ் , நிலைத்தன்மை இணைக்கப்பட்டுள்ளது கடன் ப்ரிந்ஸிபல்ஸ் , நிலைத்தன்மை இணைக்கப்பட்டுள்ளது பத்திரம் ப்ரிந்ஸிபல்ஸ் ,

Accounting roundup: Full-scale IAS 19 review option; new IOSCO group


By Stephen Bouvier2021-04-07T13:48:00+01:00
The IFRS Foundation has launched its 2021 consultation on the shape of its future work programme, with one of the discussion points being a full-scale review of the International Accounting Standards Board’s pensions rule-book, International Accounting Standard 19, Employee Benefits (IAS 19).
Hans Hoogervorst, chairman of the International Accounting Standards Board said: “The Agenda Consultation provides an important opportunity to help shape the Board’s priorities and the future of financial reporting.”
He added that the board’s work programme over the next five years will focus in part on finalising its existing work agenda and carrying out post-implementation reviews of its financial instruments, revenue and leases accounting standards. ....

United Kingdom , Hans Hoogervorst , Shona Harvie , Sustainable Finance Task , Monetary Authority Of Singapore , International Organisation Of Securities , Disclosure Initiative , Exchange Commission , International Accounting Standard , United Kingdom Pensions Research Accountants Group , International Accounting Standards Board , Employee Benefits , Agenda Consultation , Targeted Standards Level Review , International Organisation , Securities Commissions , Sustainability Standards , Sustainable Finance Task Force , Monetary Authority , Recommended Practice , ஒன்றுபட்டது கிஂக்டம் , ஷோனா ஹார்வி , நிலையான நிதி பணி , பண அதிகாரம் ஆஃப் சிங்கப்பூர் , சர்வதேச ஆர்கநைஸேஶந் ஆஃப் பத்திரங்கள் , வெளிப்படுத்தல் முயற்சி ,