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EU taxonomy navigator

European Commission
The EU Sustainable Finance Taxonomy is a classification system that defines environmentally sustainable economic activities. It helps investors, companies, and policymakers assess sustainability performance and align financial flows with climate and environmental objectives. The tool supports transparency and comparability in sustainable finance, aiding compliance with EU sustainability regulations.
Online tool/database

PRI's regulation database

Principles for Responsible Investment (PRI)
The PRI's regulation database documents financial, corporate, and real economy policies that support, encourage, or require responsible investment practices. It focuses on the top 20 countries by PRI signatory count, plus G20 members and the European Union, providing a comprehensive view of evolving policy frameworks in key markets.
Online tool/database

Introducing a standardised framework for escalating engagement with companies

ShareAction
ShareAction’s report introduces a standardised escalation framework for investors to engage with companies on environmental and social issues. It outlines an escalation toolkit and pathway to ensure structured, transparent, and time-bound engagement. The framework aims to enhance investor accountability, drive systemic change, and improve corporate sustainability practices through clear expectations, reporting, and enforcement mechanisms.
Research
6 December 2023

UN-convened Net-Zero Asset Owner Alliance: Policy engagement guidelines

United Nations Environment Programme Finance Initiative (UNEP FI)
This guideline released in 2023 outline principles for asset owners to integrate net-zero commitments into public policy engagement. The framework emphasises accountability, active participation, consistency, and transparency in climate advocacy. Asset owners are urged to engage policymakers to support the transition to a low-carbon economy and ensure alignment with fiduciary duties.
Research
5 December 2023

Green Climate Fund (GCF)

Government Sponsored / Multilateral Organisations
Green Climate Fund (GCF) is a global fund established by the United Nations Framework Convention on Climate Change (UNFCCC) to support developing countries in tackling climate change. It provides financing for mitigation and adaptation projects, focusing on low-emission, climate-resilient development. Funded by governments, GCF plays a key role in international climate finance.
Organisation

Building disaster- and climate-resilient infrastructure through public–private partnerships

Australian Government
The report discusses leveraging public–private partnerships (PPPs) to build disaster- and climate-resilient infrastructure in Southeast Asia, addressing funding gaps, enhancing regulatory frameworks, and integrating resilience measures. It highlights Australian practices, aligning climate, disaster, and inclusion goals for sustainable infrastructure development.
Research
10 October 2024

Decarbonisation investment solutions for sectors: A discussion paper on Sector Transition Plans and their importance to investors

Investor Group on Climate Change
The report from the Investor Group on Climate Change (IGCC) discusses the development and importance of sector transition pathways to support Australia’s decarbonisation. It highlights how clear pathways aligned with the Paris Agreement can guide investment, minimise risks, and foster collaboration among investors, governments, and companies to achieve net-zero emissions by 2050.
Research
30 October 2023

Contextualising ESG funds' engagement strategies in Asia

The report examines the engagement strategies of ESG funds in Asia, highlighting the unique challenges posed by regulatory constraints, concentrated ownership, and political influences. Using a structured engagement pyramid, the study categorises ESG fund strategies, ranging from investment screening to direct corporate control. Despite obstacles, notable regional features can support ESG initiatives, such as shareholder voting mechanisms and strategic collaborations. The report provides insights into how ESG funds navigate these challenges to influence corporate governance and sustainability outcomes in Asia.
Research
16 October 2024

How to build a better ESG fund classification system

CFA Institute
The report outlines the challenges of ESG fund classification and proposes a structured framework based on three observable features: ESG information use for risk-adjusted returns, policies controlling ESG exposure, and explicit impact objectives. It critiques existing regulatory approaches and suggests improvements for investor clarity, regulatory effectiveness, and research utility.
Research
10 September 2024

Shifting gears: Challenges in scaling outcomes partnerships in government and strategies for success

GSG Impact
This report explores the barriers to expanding outcomes-based partnerships in public service delivery. It provides actionable strategies for policymakers, investors, and stakeholders to enhance policy innovation and effectiveness. Key insights include addressing institutional challenges, political dynamics, and public-private collaboration for sustainable impact.
Research
9 December 2024

Guidelines for engagement with Māori

These Guidelines will assist readers to determine who they need to engage with, how to engage, and how to develop an effective engagement strategy. They have been designed to be read in conjunction with the Crown engagement with Māori framework. In this guidance document, “Engagement” refers to the range of methods and activities that are used to interact with Māori.
Research
1 October 2018

CDSB framework: Application guidance for biodiversity-related disclosures

Climate Disclosure Standards Board (CDSB)
The CDSB Framework application guidance for biodiversity-related disclosures (the Biodiversity Application Guidance) has been produced by CDSB to assist companies in the disclosure of the material information about the risks and opportunities that biodiversity presents to an organisation’s strategy, financial performance and condition within the mainstream report (biodiversity-related financial disclosure). It is designed to supplement the CDSB Framework for reporting environmental and climate change information to investors (CDSB Framework).
Research
30 November 2021

GRI 101: Biodiversity 2024

Global Reporting Initiative
The GRI 101: Biodiversity 2024 report establishes a framework for organisations to disclose their biodiversity impacts and management practices. Effective from 1 January 2026, the standard outlines disclosure requirements across biodiversity policies, impact management, ecosystem services, and compliance. It aligns with global sustainability goals, emphasising mitigation hierarchies and stakeholder engagement for transparency and ecological accountability.
Research
25 January 2024

Climate & nature sovereign index: Introducing a framework for a clear assessment of environmental risk

World Wide Fund for Nature (World Wildlife Fund – WWF)
The Climate and Nature Sovereign Index (CNSI) is a framework assessing climate and nature-related risks at a country level. It utilises real-time and forward-looking indicators to help sovereign debt investors evaluate environmental risks and engage with countries on sustainable policies, aiming to integrate environmental considerations into sovereign debt investing for better long-term outcomes.
Research
24 July 2020

Guidance on the identification and assessment of nature related issues: The LEAP approach

Taskforce on Nature-related Financial Disclosures (TNFD)
This document provides corporates and financial institutions with guidance on identifying and assessing nature-related issues using the TNFD proposed LEAP approach.
Research
25 October 2023

Sector guidance: Additional guidance for financial institutions

Taskforce on Nature-related Financial Disclosures (TNFD)
This document provides proposed additional guidance for financial institutions on the TNFD’s recommended disclosures.
Research
20 September 2023
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