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 publishes design notes on offline payments, alias service and digital pound update

The Bank of England (BoE) has published two design notes and a progress update as part of its work on the digital pound. The design notes cover offline payments and alias services, while the update outlines recent developments in the digital pound blueprint.

PSR and FCA publish joint response to HMT consultation on consolidating payment systems regulation

The Payment Systems Regulator (PSR) and the Financial Conduct Authority (FCA) have jointly published their response to HM Treasury’s (HMT) consultation on consolidating the PSR’s functions into the FCA’s legislative framework. The regulators support the move, stating it will enhance regulatory coherence, streamline oversight and better serve the UK’s payments ecosystem.

OFSI issues General Licence INT/2025/7628424

The Office of Financial Sanctions Implementation (OFSI) has issued General Licence INT/2025/7628424 under regulation 40 of the Iran (Sanctions) (Nuclear) (EU Exit) Regulations 2019, SI 2019/461. The licence allows Designated Persons (DPs), or those acting on their behalf, to make payments relating to remuneration, allowances and contractual or statutory redundancy payments for UK employees and directors. It also permits payments for employee pensions, fees and costs associated with the provision of IT services and fees or costs for UK chartered or certified accountancy services.

Financial Services—other developments (24/10/2025)

A round-up of other developments, which have not been covered in full by the LexisNexis Financial Services practical guidance team but may nevertheless be of interest.

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