This research paper argues that central banks and financial supervisors must adopt a precautionary policy approach to address the increasing nature-related financial risks in both the real economy and the financial system. This approach should be integrated into a wider set of regulatory and policy instruments to tackle environmental breakdown.

This document provides guidance on natural capital accounting, a means to extend economic information to meaningfully describe the relationship between the economy and the environment. The report outlines a high-level, five-step process for designing and implementing natural capital accounting and compiling coherent environmental-economic data to support policy and decision-making.

The Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.

The Securities and Futures Commission (SFC) released a new circular prescribing disclosure requirements and periodic assessments for SFC-authorised unit trusts and mutual funds that focus on environmental, social, and governance (ESG) factors. Fund managers must include comprehensive disclosures in annual reports and take regular steps to ensure ESG investments align with a fund's intention.

This report advocates for creating a high-level, G20 framework using a set of principles for the introduction and management of big data and AI in the workplace. The paper identifies main issues and suggests two paths towards adoption.

This report outlines a framework for responsible development of artificial intelligence. It provides principles that should guide ethical use of AI for the well-being of sentient beings, respect for autonomy, protection of privacy and intimacy, solidarity, democratic participation, equity, diversity inclusion, caution, responsibility, and sustainable development.

This report outlines the responsibility of industry and governments in promoting responsible development and use of artificial intelligence. The policy principles focus on the integration of principles into the design of AI technologies, investment in AI research and development, and collaboration through public-private partnerships.

The EU Commission has published a regulation that establishes harmonized rules on artificial intelligence (AI) while amending certain union laws. Stakeholders mostly agree on the need for action in the field of AI, but warn the Commission to avoid duplication and overregulation. The regulation will require an appropriate level of human and financial resources.

This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.

The Global Governance Principles (GGPs) from the International Corporate Governance Network (ICGN) are corporate governance standards that act as a framework for well-governed companies to follow. The GGPs are widely applicable, irrespective of national legislative frameworks or listing rules.

This report presents the “Global ESG disclosure standards for investment products” developed by the CFA Institute to facilitate fair representation and full disclosure by investment managers in relation to how environmental, social and governance (“ESG”) issues are considered in an investment product’s objectives, investment process or stewardship activities.

The report describes nine principles for managing and measuring investments that seek to achieve a positive social or environmental impact. The principles may be implemented through different impact management systems and are designed to be fit for purpose for a range of institutions and funds.

The International Corporate Governance Network (ICGN) Global Stewardship Principles (GSPs) provide an international framework for investors to implement their fiduciary obligations on behalf of clients and beneficiaries. ICGN’s stewardship principles are a set of aspirational best practices, curated to be used flexibly with individual investor circumstances in mind.

This paper outlines a set of standards for private equity, debt and venture capital fund managers to align their funds with the Sustainable Development Goals (SDGs). The report provides a practical, detailed, and comprehensive framework for fund managers to align their activities with the SDGs.

The report sets out eight principles and thirty-five recommendations of corporate governance practices for listed entities on the Australian Securities Exchange (ASX). The principles and recommendations address emerging issues around culture, values, and trust. It includes governance standards around disclosure, gender diversity, corporate reporting, risk management and director remuneration.

As industries and governments move towards the circular economy, clear and aligned direction is needed for a rapid transition to scale. This paper proposes five universal policy goals that can help governments build healthier economic recoveries and lower the costs of transition for businesses across sectors.