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Read more: Beyond Compliance: The Architecture of Australia’s Sustainability Reporting RegimeOltre la conformità: l'architettura del sistema australiano di rendicontazione sulla sostenibilità
A technical interpretation of ASIC Regulatory Guide 280 (March 2025) 1. The new reporting era Australia’s sustainability reporting framework has entered a new phase of legal and operational maturity. With the release of ASIC Regulatory Guide 280 – Sustainability Reporting (RG 280) in March 2025, sustainability disclosure has formally joined…
Read more: Navigating the Transition: ESMA’s Second Public Statement on MiFID II / MiFIR ReviewAffrontare la transizione: seconda dichiarazione pubblica dell’ESMA sulla revisione della MiFID II e del MiFIR
On 10 October 2025, ESMA released a follow-up Public Statement clarifying the transitional application of revised MiFID II / MiFIR rules following the legislative reforms enacted earlier in 2024. This Statement (No. 2) builds on the original guidance from March 2024 and addresses several priority areas: commodity derivatives and emission…
Read more: Shaping the Gate: ESMA’s Draft RTS on Participation Requirements under EMIR 3Definizione dei criteri di ammissibilità: il progetto di RTS dell’ESMA sui requisiti di partecipazione ai sensi dell’EMIR 3
Introduction & Policy Context On 9 October 2025, ESMA published a consultation paper proposing Regulatory Technical Standards (RTS) that flesh out the revised participation requirements under EMIR 3 (Regulation (EU) 2024/2987). EMIR 3 amends the original EMIR regime by strengthening risk management in central clearing and improving market access. One…
Read more: Switzerland’s POLIZERO Project Maps the Road to Climate NeutralityIl progetto svizzero POLIZERO traccia la strada verso la neutralità climatica
The glaciers in the Swiss Alps are shrinking faster than scientists once dared to predict. Summers feel hotter, storms more violent, and the rhythms of daily life—ski tourism, mountain farming, even the stability of the country’s hydropower—are shifting. Against this backdrop, Switzerland is trying to answer a question that carries…
Read more: Generation Impact Global: Building Trust Through DataGeneration Impact Global: Building Trust Through Data
Generation Impact Global (GIG) is a Swiss RegTech company headquartered in Geneva, created with one clear purpose: to bring order and accountability to the complex world of sustainability reporting. In a business landscape where transparency and impact have become strategic imperatives, GIG develops tools that help organisations collect, manage, and…
Read more: IFRS Foundation issues guidance on disclosing anticipated financial effects of sustainability-related risksLa Fondazione IFRS pubblica delle linee guida sulla rendicontazione degli effetti finanziari previsti dei rischi legati alla sostenibilità
The IFRS Foundation has published new educational material to assist companies in disclosing the anticipated financial effects of sustainability-related risks and opportunities, in line with the ISSB Standards. The guidance also explores how this aligns with the European Sustainability Reporting Standards (ESRS). What’s in the guidance The resources, introduced by…
Read more: Non-financial data and KPIs in multi-asset funds: overcoming data challenges for sustainable investment performanceDati non finanziari e indicatori chiave di prestazione nei fondi multi-asset: superare le sfide legate ai dati per ottenere risultati di investimento sostenibili
Introduction In today’s investment landscape, non-financial data, including environmental, social, and governance (ESG) information is no longer just a nice-to-have. It has become a critical part of how multi-asset funds manage risk, allocate capital, and create long-term value. As institutional investors increasingly prioritise sustainability and regulatory compliance, the performance and…
Read more: Making sense of machine-readable reporting: Why it matters more than everCapire i report leggibili da computer: perché oggi sono più importanti che mai
Abstract As financial markets become faster, smarter, and more interconnected, the way we share corporate data needs to evolve too. Enter machine-readable reporting a method of structuring data so that computers can instantly read, process, and analyze it without human help. This article explores what that actually means, why regulators…
Read more: Wiring the world for sustainability: how the ISSB is rewriting corporate disclosureCollegare il mondo per la sostenibilità: come l'ISSB sta ridefinendo la rendicontazione aziendale
In a world increasingly shaped by climate risk, social unrest, and shifting expectations from capital markets, a quiet revolution is underway. It’s not being led by activists or think tanks, but by accountants, policymakers, and global regulators. The unlikely epicenter? The International Sustainability Standards Board (ISSB), an initiative launched by…
Per saperne di più: Bruxelles punta a una revisione della politica della pesca mentre emergono segnali di tensione nelle acque europeeBruxelles punta a una revisione della politica della pesca mentre nelle acque europee si registrano segni di tensione
Un sistema un tempo salutato come un modello di successo in materia di sostenibilità sta iniziando a mostrare segni di cedimento — e la Commissione sta preparando la sua prossima mossa. Per oltre un decennio, la politica europea della pesca è stata elogiata — anche se a volte con cautela — come un raro esempio di svolta ambientale. A partire dalla riforma del 2013 della Politica comune…
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