Global Trustee and Fiduciary Services Bite-Sized Issue 10 2026

11 AIFMD CRYPTOASSETS FINTECH FUND LIQUIDITY OPERATIONAL RESILIENCE SUSTAINABLE FINANCE/ ESG T+1 ASIA PACIFIC EUROPE NORTH AMERICA UNITED KINGDOM Global Trustee and Fiduciary Services Bite-Sized | Issue 10 | 2026 Quick Links ASIC says that it has identified opportunities for improvements in forward-looking disclosures and those underpinned by assumption or judgement, for example in aspects of strategy and metrics and targets disclosures. To assist reporting entities, ASIC has outlined eight practical action items to consider when preparing sustainability reports, which include, and where relevant expand upon, the early observations on sustainability reporting published in May 2026. The action items are as follows: • Explain how information in the sustainability report connects with relevant disclosures in the financial report. • When disclosing material information about current and anticipated financial effects of climate related risks and opportunities, firms should carefully consider whether they are also able to disclose quantitative information, rather than only qualitative information and, if not, ensure that users can understand the reasons it has provided qualitative information over quantitative. • When identifying climate-related risks and opportunities, consider past events, current conditions and forecast future conditions, as well as how the firmmay be affected (whether directly or indirectly) by the risks and opportunities across its value chain. • Provide clear, effective and proximate disclosure of relevant judgements, assumptions and areas of measurement uncertainty, including when identifying climate-related risks and opportunities and calculating the amounts and percentages that must be disclosed under cross-industrymetrics. • When determining whether a form has a ‘climate-related target’, remember that the definition of ‘climate-related targets’ in AASB S2 extends to targets that it must meet by law or regulation. This includes greenhouse gas emissions targets such as the Safeguard Mechanism. • Ensure material climate-related financial information is not obscured through the disclosure of additional climate-related information. • Meet the cross-referencing disclosure requirements, including the requirement that the cross-referenced information is available on the same terms and at the same time as the sustainability report. • Do not use disclaimers that conflict with the statutory framework and objectives of Chapter 2M sustainability reporting and may confuse or mislead users. Link to the Review here HKMA’s 2026 Green Fintech Symposium Promotes Smarter Finance for Net-zero Transition On 11 September 2026, the Chief Executive of the Hong Kong Monetary Authority (HKMA) Eddie Yue gave a speech encouraging the financial sector to harness technology and data in channelling capital more effectively toward the low-carbon transition at the 2026 Green Fintech Symposium. The Symposium, hosted by the HKMA, drew over 450 in-person and online participants, echoing the theme “Smarter Finance for a Greener Transition”. Through a fireside chat and panel discussions at the Symposium, insights were exchanged by policymakers, global investors and financiers, and technology leaders on the evolving green fintech landscape. Topics included smart transition infrastructure and AI -driven sustainable finance, as well as success stories and examples of real-world implementation. The HKMA says a highlight of the Symposiumwas the solution showcase, which spotlighted outstanding home-grown green fintech solutions through on-stage presentations and exhibition booths. The HKMA says these innovative solutions have the potential to help banks and corporates in Hong Kong, the Chinese Mainland and beyond address issues in environmental, social and governance (ESG) data, carbon markets, climate risk management, ESG disclosure, and sustainable finance. Link to Press Release here Link to Speech by Eddie Yue here