Sustainable finance disclosure regulation : is the financial industry ready for the Big One : an international overview

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>Sustainable finance disclosure regulation</title>
<subTitle>: is the financial industry ready for the Big One : an international overview</subTitle>
</titleInfo>
<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20200000747">
<namePart>Deloitte Insights</namePart>
<nameIdentifier>MAPA20200000747</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">usa</placeTerm>
</place>
<issuance>monographic</issuance>
<place>
<placeTerm type="text">New York</placeTerm>
</place>
<publisher>Deloitte Insights</publisher>
<dateIssued>2021</dateIssued>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<extent>32 p.</extent>
</physicalDescription>
<abstract displayLabel="Summary">The financial sector must take swift action to preserve its stability and limite damages caused by climate change. A series of recent regulations indicate that European regulators will use the financial sector to build and finance a low carbon economy. This included the European Union Taxonomy to define a common sustainability narrative for investors; the integration of sustainability preferences into the Markets in Financial Instruments Directive (MiFID, Directive 2014-65-EU); and the revision of the EU Non-Financial Reporting Directive (NFRD, Directive 2014-95-EU). Of the recent regulations, the Sustainability Related Financial Disclosure Regulation (SFDR) is the closest to being applied and will require Financial Market Participants (FMPs) and financial advisors to evaluate an disclose sustainability-related data and policies at entity, service and product level</abstract>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20090037380">
<topic>Inversiones socialmente responsables</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080602741">
<topic>Normativa comunitaria</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20190007146">
<topic>Objetivos de Desarrollo Sostenible (ODS)</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080603182">
<topic>Productos financieros</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080606091">
<topic>Estrategia empresarial</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20210004841">
<topic>Reglamento SFDR</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20200024064">
<topic>Taxonomías</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080640255">
<geographic>Unión Europea</geographic>
</subject>
<classification authority="">921.94</classification>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">200130</recordCreationDate>
<recordChangeDate encoding="iso8601">20210318175206.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20210009273</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>