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

Financial Services—other developments (6/11/2025)

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.

FCA sued over 'flawed' £30m bond data contract award

Law360, London: Ediphy has alleged that the Financial Conduct Authority (FCA) carried out a 'fatally flawed and unfair' procurement process for a prestigious contract worth an estimated £29.5m to provide bond consolidated tape.

European Commission launches consultation on Basel III market risk rules for banks

The European Commission has launched a consultation on the prudential framework for market risk under Basel III, the Fundamental Review of the Trading Book (FRTB). While most Basel III requirements have applied in the EU since 1 January 2025, the Commission postponed the FRTB rules to 1 January 2027 using the maximum extension allowed under the Capital Requirements Regulation (CRR). This decision reflects delays in implementation by other major jurisdictions. The consultation closes 6 January 2026.

EBA publishes final Guidelines on environmental scenario analysis

The European Banking Authority (EBA) has published its final guidelines on environmental scenario analysis, outlining supervisory expectations for how institutions should identify, assess, and manage environmental risks. The Guidelines are based on Article 87(a)5 of the Capital Requirements Directive (CRD6) and Article 177(2a) of the Capital Requirements Regulation (CRR3), forming part of the EBA’s roadmap on sustainable finance for the integration of ESG risks into the prudential framework. They will apply from 1 January 2027.

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