This Report outlines good practices that regulators may consider in the supervision of exchanges, particularly when they provide multiple services and/or are part of an Exchange Group.
Institutional and Market Infrastructure
29 November 2024
25 November 2024
This Final Report highlights potential policy considerations and risks associated with using and offering of Post Trade Risk Reduction Services (PTRRS) and presents sound practices in this area as guidance to IOSCO members and regulated users of PTRRS to determine whether additional measures should be considered based on the scope of activities being offered in the respective jurisdictions.
5 June 2024
The Report examines key findings from recent market outages on listing trading venues in IOSCO jurisdictions and builds on past IOSCO work on operational resilience and business continuity planning to identify good practices for listing trading venues that may enhance market-wide resilience in the event of a market outage.
1 January 2024
International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor's responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with application and other explanatory material.
11 September 2023
The Principles are intended to assist in the evaluation and improvement of the legal, institutional and regulatory framework that influences corporate governance, and also provide guidance for stock exchanges, investors, corporations and others that have a role in developing good corporate governance.
26 June 2023
IFRS S1 out overall disclosure requirements for sustainability-related financial information. IFRS S2 sets out specific disclosure requirements for climate-related financial information.
13 July 2022
This report provides guidance on the application of the Principles for Financial Market Infrastructures (PFMI) to systemically important stablecoin arrangements (SAs) that transfer stablecoins.
Key Recommendations that emerging markets should consider when developing innovation facilitators.
1 November 2021
The recommendations aim to improve sustainability-related practices, policies, procedures and disclosures in the asset management industry, and include guidance on product disclosure, supervision and enforcement, terminology, and the relevant financial and investor education.
The recommendations start with a proposal that regulators could consider focusing greater attention on the use of ESG ratings and data products and the activities of ESG rating and data products providers in their jurisdictions; followed by a set of recommendations addressed to ESG ratings and data products providers, setting out that they could consider a number of factors related to issuing high quality ratings and data products, including publicly disclosed data sources, defined methodologies, management of conflicts of interest, high levels of transparency, and handling confidential information; the recommendations also suggest that users of ESG ratings and data products could consider conducting due diligence on the ESG ratings and data products that they use within their internal processes; the recommendations close with suggestions that ESG ratings and data products providers, and entities subject to assessment by ESG ratings and data products providers could consider to improve information gathering processes, disclosures and communication between providers and entities subject to assessment.