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Investment Management

Practical guidance, commentary and support on the investment management sector for financial services professionals.

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Investment Management Focus

FCA proposals to support diversity and inclusion

Concerns that financial services organisations are paying lip service to DE&I has prompted proposals that strengthen the regulator’s expectations around non-financial misconduct.

Data sharing as a policy intervention

The recent and spectacular advances made in generative artificial intelligence have been possible because of shared data.

IFRS 9 Financial Instruments and procyclicality

Earlier this year the IASB launched a call for evidence as part of its post implementation review of the impairment requirements in IFRS 9 Financial Instruments. Some respondents to the call for evidence pointed out that the impairment model in IFRS 9 is procyclical, a point also discussed by the ECB in a working paper published in June 2023.

Challenges with accounting for financed emissions

In recent years, the issue of "financed emissions" has become a crucial aspect of the climate change discussion, highlighting the significant role that financial institutions play in contributing to greenhouse gas emissions.

UK proposals on how to regulate ESG ratings providers

Following HM Treasury’s consultation on its proposed regulatory regime for environmental, social, and governance (ESG) ratings providers, Polly Tsang, ICAEW’s Financial Services Regulatory Manager, outlines the planned rules and where they should be expanded.

Cryptoassets and making the case for regulation

Regulating new forms of technology is never easy. If they are being developed within financial services, the ask is even greater.

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