Sustainable finance and ESG

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This overview is a guide to the Lexis+® UK Financial Services content on sustainable finance and environmental, social and governance (ESG) integration issues, with links to appropriate materials.

Introduction

Sustainable finance and environmental, social and governance (ESG) involve broadly the integration of ESG factors, including climate change risk, into investment and financing decisions and internal processes, such as risk management, product governance and suitability assessments, and related disclosures.

Key ESG global principles for the investment management, banking and insurance sectors and TCFD

Key international ESG and sustainable finance initiatives and principles that are relevant to financial institutions include the United Nations Environment Programme Finance Initiative (UNEP FI)-supported Principles for Responsible Investment (PRI), Principles for Sustainable Insurance (PSI), Principles for Responsible Banking (PRB) and the UNEP FI-hosted Sustainable Blue Economy Finance Principles. The UN also has conduct-based frameworks to improve business standards. Further important frameworks are, among other, the Financial Stability Board (FSB)’s TaskForce on Climate-related Financial Disclosures (TCFD) and the Task force on Nature-related Financial Disclosures (TNFD). In the UK, TCFD-aligned disclosures are mandatory for certain firms, as outlined below. These and

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Latest Financial Services News

BoE Speech reflects on post-crisis financial reforms and calls for adaptive regulatory approach

The Bank of England (BoE) has published a speech delivered by its governor, Andrew Bailey, reflecting on the financial system reforms implemented since the 2008 financial crisis and addressing current challenges to the regulatory framework. Bailey outlined three major changes in financial intermediation: rebalancing non-bank finance, increased interconnection between banks and non-banks through activities such as prime brokerage, and growth of crypto assets.

FCA publishes Handbook Notice No 133

The Financial Conduct Authority (FCA) has published Handbook Notice No 133, which includes changes to the FCA Handbook made by the FCA board on 31 July and 2 October 2025.

FCA updates travel insurance signposting rules for consumers with pre-existing medical conditions

The Financial Conduct Authority (FCA) has announced changes to its travel insurance signposting rules for consumers with pre-existing medical conditions, effective from 1 January 2026.

FCA publishes 2024/25 survey findings on regulated firm perceptions

The Financial Conduct Authority (FCA) and the Practitioner Panel have published findings from their 2024/25 joint survey of FCA regulated firms, conducted between 3 February and 31 March 2025. The survey shows firms rated FCA performance at 7 out of 10 for satisfaction, with 81% reporting trust levels remained unchanged from the previous year. Firms identified areas for improvement including supporting growth and competitiveness, reducing unnecessary data requests, and streamlining supervision correspondence. The FCA has responded by launching a new 5-year strategy and implementing measures including overhauling UK listings rules, reforming UK retail disclosure rules, improving workplace pension value, establishing an AI lab, and reducing data reporting requirements for over 36,000 firms.

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