The Isle of Man Financial Services Authority has issued a guidance note to raise awareness of climate change and nature loss risks across the regulated sector and to clarify the Authority’s expectations for how firms should address these risks within their risk management frameworks. The guidance applies to entities regulated under the Financial Services Act 2008, the Insurance Act 2008 and the Collective Investment Scheme Act 2008. It provides a high-level explanation of how climate and nature loss risks can translate into financial and other risks, and sets out expectations for firms where these risks are identified as material, emphasising proportionality and materiality. The Authority notes that the guidance is intended to sit within existing regulatory frameworks and does not introduce new requirements.