A “Sustainable finance data flowchart”, created by Rowan Varrall at the International Capital Markets Association, aims to bring a sense of structure for those who report under a number of related sets of regulation.
Whether you work with an issuer or an investor, this one-page map shows the high-level view of your track from telling which rules apply, and determining what data is required, to the disclosures at different frequencies and in different form.
“The flowchart, authored by ICMA’s Rowan Varrall, aims to provide clarity and structure to data points disclosed as per the Corporate Sustainability Reporting Directive (CSRD), Non-Financial Reporting Directive (NFRD), Sustainable Finance Disclosure Regulation (SFDR), Taxonomy regulation and related Delegated Acts, while embedding links to relevant ICMA documentation on sustainability related work,” writes the organization in a LinkedIn post which also enables download of the chart itself.
