Standards, Ethics & Regulations (SER)
The Fed and other leading central banks are progressively aligning with climate change policies. This marks an evolution toward a greener form of capitalism in the global capital markets.
Risk managers must look at market and model risk through a single lens to see the complete picture of their market-related investment and trading risks, as well as management costs, complexities, time, and regulatory requirements.
Differences between the US Generally Accepted Accounting Principles and International Finance Reporting Standards accelerate in 2024 annual reports. CFA Institute is vigorously advocating for convergence to be put back on standard setters' agendas.
To understand what private equity is at its worst is a call to action, personally and professionally.
CFA Institute Global Industry Standards Team addresses the challenges of ESG fund classification in its forthcoming whitepaper that aims to offer clearer and more consistent guidelines for making more informed classification decisions.
This survey asks asset owners about how they manage assets, report performance, and consider the GIPS® standards when doing so.
Now that the SEC Private Fund Adviser rules have been struck down, it's incumbent on the industry to demonstrate how private ordering can work.
Investors should not be deterred from using climate-related data, despite its imperfections. Instead, they should understand the data’s risks and limitations and apply judgment to make effective use of it. Investors can help improve the current state of climate-related data by encouraging issuers to adopt global disclosure standards and advocating for disclosure regulations.
Don't be lulled into a false sense of security by the word "assurance" when evaluating sustainability reports. Assurance practices vary, and investors would be wise to learn more about the different levels of coverage.
CFA Institute forms working group to draft guidance on calculating private fund performance.