Sustainable finance and ESG round ups

Copyright © 2026 LexisNexis
This Overview directs you to materials tracking sustainable finance and ESG developments across banking and capital markets, with links to legislation, regulatory statements, market standards and practical tools. Sustainability now shapes prudential supervision, conduct and disclosure, influencing financing structures and risk management.

Practitioners should understand the UK and EU disclosure and labelling regimes. In the UK, the FCA’s Sustainability Disclosure Requirements and investment labels, including the anti‑greenwashing rule, sit alongside TCFD‑aligned Listing Rules. The PRA’s expectations on climate‑related financial risks (SS3/19) inform governance, scenario analysis and capital planning. In the EU, SFDR, the Taxonomy Regulation and CSRD drive entity‑ and product‑level transparency, affecting documentation, diligence and reporting for cross‑border offerings. UK plans for ISSB‑based reporting standards, and international developments under the ISSB and TNFD, are redefining baseline disclosure.

Green, social and sustainability bonds typically reference ICMA’s Principles, while sustainability‑linked loans and bonds turn on calibrated KPIs and SPTs under LMA and ICMA frameworks. Key issues include data quality, use‑of‑proceeds tracking, covenant design, verification and potential liability under FSMA for disclosures and marketing claims, amid regulatory scrutiny of greenwashing.

Our round ups aggregate supervisory and enforcement...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Banking & Finance News

Supreme Court clarifies recovery of loss of bargain damages following contractual termination

Law360, Expert Analysis: On 22 July 2026, the UK Supreme Court handed down its judgment in Great Asia Maritime Ltd v Orion Shipping and Trading LLC...

Banking and Finance weekly highlights—10 September 2026

This week's edition of Banking and Finance weekly highlights includes: (1) the LMA updates leveraged finance and real estate finance documentation;...

Government sets out rental property registration requirements for phase two of Renters’ Rights Act 2025 implementation

The government has published details of the ‘Register your rental property’ service, which forms part of the second phase of Renters’ Rights Act 2025...

UK Finance responds to HMRC consultation on digital assets draft legislation

UK Finance has responded to HMRC’s July 2026 technical consultation on draft legislation concerning crypto loans and liquidity pools, taxation of...

View Banking & Finance by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application