Library | ESG issues
Environmental
The environmental pillar in ESG (environmental, social, and governance) assesses an organisation’s impact on the planet. It includes issues such as climate change, biodiversity, waste management and water management. Strong environmental practices help businesses reduce risks, comply with regulations, and drive long-term sustainability.
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The unseen costs of blue skies: Pollutant substitution and biodiversity loss
China’s PM₂.₅-targeted regulation reduced particulates but increased O₃ via pollutant substitution driven by incentive distortions. Resulting ozone rises increased mortality and reduced biodiversity, offsetting ~24% of policy benefits. Findings highlight welfare losses from narrow performance metrics and the need for multi-pollutant regulation.
Physical risk guide: For asset owners and asset managers
Guide outlines frameworks for assessing, managing and reporting physical climate risks in investment portfolios. It covers exposure mapping, hazard identification, financial impact metrics (e.g. AAL, Climate VaR), scenario analysis, adaptation strategies and regulatory alignment, emphasising integration into governance, risk management and disclosure processes.
The case for pricing pollution: Reducing emissions, strengthening the economy, and delivering a fair share for Australians
The report argues Australia should introduce a Polluter Pays Levy and Fair Share Levy to cut emissions, raise revenue, compensate households, improve productivity, and secure fairer returns from fossil fuel resources.
ASEAN Taxonomy Navigator
The ACCEPT Taxonomy Navigator is an online tool that enables users to explore and compare sustainable finance taxonomies, including the ASEAN Taxonomy. It provides a structured view of economic activities and classification criteria, supporting consistent assessment of sustainability alignment and aiding finance professionals in applying taxonomy requirements.
Knowledge Centre for Bioeconomy
The Knowledge Centre for Bioeconomy is a European Commission platform providing curated data, tools and analysis to support evidence-based policymaking. It consolidates research, indicators and policy information on biomass-based sectors, enabling stakeholders to monitor developments and assess the sustainability and economic impacts of the EU bioeconomy.
NatureFinance: Resources & Tools
NatureFinance’s Resources & Tools hub provides a curated collection of reports, briefs and analytical tools focused on mobilising finance for nature-positive outcomes. It covers topics such as bioeconomy development, nature markets and innovative financing structures, supporting investors and policymakers in integrating nature-related considerations into financial decision-making.
Finding investment opportunities in the global response to water stress
Examines investment opportunities arising from global water stress, focusing on infrastructure renewal, risk management and efficiency gains. Outlines how investors can identify growth across asset classes and technologies addressing water scarcity, supporting resilience, cost reduction and long-term economic trends.
A director’s guide to mandatory climate reporting: Version 2
Provides guidance for directors on Australia’s mandatory climate reporting regime, outlining regulatory requirements, governance expectations, and disclosure obligations under AASB S2. Explains implementation timelines, assurance pathways, and practical steps to manage climate-related risks, opportunities, and reporting processes within corporate reporting frameworks.
OECD Green Finance and Investment library
OECD’s Green Finance and Investment series provides policy analysis and guidance to mobilise public and private finance for green growth. It examines how regulatory frameworks and investment strategies can scale funding for low-carbon, climate-resilient and resource-efficient infrastructure, technologies and businesses.
ASEAN taxonomy for sustainable finance series
The ASEAN Taxonomy for Sustainable Finance is a benchmark series that provides a common framework to classify sustainable economic activities across ASEAN. It guides financial institutions, policymakers and market participants in assessing environmental objectives, supporting an orderly transition and alignment with regional and international sustainable finance standards.
ESRS–ISSB standards: Interoperability guidance
Guidance outlines alignment between ESRS and ISSB sustainability standards, focusing on climate disclosures, materiality and reporting requirements. It maps corresponding provisions, highlights differences, and explains how entities can achieve compliance with both frameworks to improve efficiency and consistency in sustainability reporting.
Harnessing Climate and SDGs Synergies
UN resources on climate–SDG synergies examine how integrated approaches to climate action and sustainable development can deliver social, economic and environmental co-benefits. They highlight policy alignment, investment efficiency, and cross-sector strategies to support national planning, reduce costs, and address significant climate and SDG financing gaps.
Handbook of sustainable finance
This handbook explains sustainable finance concepts, ESG scoring, regulation, reporting, sustainable products, impact investing, biodiversity, climate risk measurement, transition and physical risk modelling, portfolio construction, stress testing and risk management for finance practitioners.
The Core Carbon Principles (CCPs)
The Core Carbon Principles are a global benchmark developed by the Integrity Council for the Voluntary Carbon Market to assess the quality of carbon credits. They set standards for transparency, governance and environmental integrity, helping market participants identify credible credits and improve confidence in voluntary carbon markets.
Integrity Council for the Voluntary Carbon Market (ICVCM)
Integrity Council for the Voluntary Carbon Market (ICVCM) is an independent global governance body that sets standards for high-integrity carbon credits. It develops Core Carbon Principles to improve transparency, quality and trust in voluntary carbon markets, helping channel private finance towards credible climate mitigation and sustainable development outcomes.
A systems approach to sustainable finance: Actors, influence mechanisms, and potentially virtuous cycles of sustainability
This review applies systems thinking to sustainable finance, analysing key actors, influence mechanisms and feedback loops. It identifies barriers such as weak ESG metrics and poor risk integration, and highlights opportunities for collaboration to align capital flows with sustainability and ecological resilience.