IOSCO's Sustainable Finance Network (SFN) develops guidance on sustainability-related disclosures, green bond standards, and the integration of _____ factors into investment decision-making and risk management.
- financial
- environmental, social and governance (ESG)
- technological
- geopolitical
Answer: environmental, social and governance (ESG)
The SFN addresses the rapid growth of sustainable finance. It promotes consistent, comparable ESG disclosures to combat greenwashing, supports development of credible green bond frameworks, and helps regulators oversee sustainability-related financial products and services.