Standards, Ethics and Regulations (SER)
EU reforms aim to revive securitization markets—explore how regulatory changes could unlock capital and reshape Europe’s financial system.
This survey offers a rare window into how asset owners around the world are approaching performance reporting, benchmarking, and GIPS® compliance.
CFA Institute and CFA Society Hong Kong respond to HKEX’s IPO reform proposals, highlighting key risks and opportunities for market transparency and fairness.
Tariffs are real, recurring costs and should remain in reported results. It’s up to investors, not companies, to decide whether to adjust for them.
In this post, we provide an overview of the Hong Kong Exchanges and Clearing Limited's corporate governance enhancements, explore their potential implications, and share our perspectives on the reform.
Learn how market volatility can distort carbon metric comparisons over time, complicate medium-term target setting, and create additional reporting challenges.
The use of AI technology in the investment management process and client communications holds many ethical dimensions. This is the second part of a case study through the lens of CFA Institute's Code of Ethics and Standards of Professional Conduct.
Can you identify the ethical issues that arise in this specific use case of AI in the investment management process and related client communications?
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Survey results: How firms are dealing with some of the most challenging issues in the SEC Marketing Rule.
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.
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.
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.
CFA Institute forms working group to draft guidance on calculating private fund performance.