Guideline 2023 status not recorded
Guideline on Sustainability and Climate-related Financial Disclosure for Banks and Finance Companies (SFD Circular No. 06 of 2023)
Issued by Bangladesh Bank
Plain-English summary
Issued by Bangladesh Bank's Sustainable Finance Department on 26 December 2023. Applies to scheduled banks and finance companies and follows IFRS S1 and S2; first reporting year is the financial year starting January 2024, with limited assurance in the annual report.
Who it applies to
Banking · NBFC / Non-bank Lending
Topics
ESG & Climate Risk
Obligations arising from this law or regulation
| Obligation | Timing | Regulator | Source | Detail |
|---|---|---|---|---|
| Disclose sustainability and climate-related information | Frequency Annual report disclosure; half-yearly regulatory submission | BB | official | |
The guideline requires banks and finance companies to disclose sustainability and climate-related information in the annual report from the financial year starting January 2024 (s.5) and to make semi-annual submissions to Bangladesh Bank's Sustainable Finance Department (s.8(c)). Section 9 requires limited assurance on the reported information in the annual report. |
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| No obligations match these filters. | ||||
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