Views on improving the integrity of global capital markets
Investment Decision Making
“Equity” or “Debt”? Standard-Setters Must Draw a Clear Line
The concepts of “debt” and “equity” are as old as human conversation.
ELTIFs: Fostering Retail Investors’ Access to Alternative Investments and the Need for Increased Transparency and Harmonization across Reporting Standards
European Long-Term Investment Funds (ELTIFs) are EU Alternative Investment Funds (AIFs) managed by alternative investment fund managers (AIFMs). ELTIFs complement traditional sources of capital while enabling the financing of the real economy, which, in turn, contribute to the EU’s sustainable and inclusive growth.
Initiatives Focused on ESG Reporting Are Making Progress, But There Is More to Do
Investors should consider ESG factors in their investment decision-making process, but companies’ disclosures need to be improved so investors can find useful and relevant information.
Investors Want Complete and Quality Financial Disclosures, Not Necessarily Less
Companies say they need relief from the heavy burden of financial reporting, but what about the impact on investors and their ability to make informed investment decisions?