As world leaders gather for the United Nations Framework Convention on Climate Change’s (UNFCCC) annual conference — this year COP27, held in Egypt from November 6-18 with about 100 heads of state in attendance — the financial sector is busily preparing for detailed environmental, social and governance (ESG) reporting in the European Union as well as in the UK. COP27 counts climate finance as one of its main themes. Greg Hotaling, Regulatory Content Manager, Confluence offers his thoughts on what 2023 may bring in regards to ESG reporting in a piece for Thomson Reuters.