Library | ESG issues

Greenhouse Gas Emissions

Greenhouse Gas (GHG) Emissions, including carbon dioxide and methane, trap heat in the atmosphere and drive climate change. Reducing emissions is vital to mitigating global warming risks and aligning with climate targets like the Paris Agreement, influencing long-term corporate and investment strategies.

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Navigating the impact valuation landscape: A practitioner’s guide to choosing value factors

Valuing Impact
A practitioner guide that maps available impact valuation methods and value factor sources, comparing their scope, methodology and use cases. It helps users select appropriate data sources for monetising social and environmental impacts, addressing fragmentation and inconsistencies across existing valuation approaches.
Online tool/database

The case for pricing pollution: Reducing emissions, strengthening the economy, and delivering a fair share for Australians

The Superpower Institute
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.
Research
1 January 2026

ASEAN Taxonomy Navigator

Monetary Authority of Singapore (MAS)
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.
Online tool/database

A director’s guide to mandatory climate reporting: Version 2

Australian Institute of Company Directors
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.
Research
24 September 2024

ASEAN taxonomy for sustainable finance series

ASEAN Capital Markets Forum (ACMF)
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.
Benchmark/series
6 November 2025

ESRS–ISSB standards: Interoperability guidance

International Sustainability Standards Board (ISSB)
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.
Research
1 May 2024

Harnessing Climate and SDGs Synergies

United Nations Framework Convention on Climate Change (UNFCCC)
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.
Research

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.
Research
9 February 2026

The Core Carbon Principles (CCPs)

Integrity Council for the Voluntary Carbon Market (ICVCM)
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.
Research
27 July 2023

Sectoral roadmaps as the backbone of transition planning: Linking NDCs, finance and the real economy

United Nations Environment Programme Finance Initiative (UNEP FI)
Sectoral roadmaps translate national climate targets into sector-specific decarbonisation pathways, guiding policy, investment and corporate transition plans. They align real-economy activity with finance, reduce uncertainty, and support risk assessment and capital allocation, strengthening the credibility and implementation of whole-economy transition planning.
Research
16 April 2026

IFC's performance standards on environmental and social sustainability

International Finance Corporation
The IFC Performance Standards (2012) form part of the Sustainability Framework, setting requirements for clients to identify, manage, and mitigate environmental and social risks in financed projects. They comprise eight standards covering areas such as labour, resource efficiency, biodiversity, and community impacts, and are widely used as a global benchmark for responsible investment.
Research
1 January 2012

Implications of the International Court of Justice’s Advisory Opinion on Climate Change for directors’ duties in relation to climate-related risks

Examines how the ICJ’s climate advisory opinion may elevate climate-related risks and regulatory pressures, increasing directors’ duty of care. Highlights litigation, disclosure, and transition risks, particularly for emissions-intensive sectors, and emphasises informed decision-making and accurate reporting to mitigate liability.
Research
20 April 2026

Oxford climate policy monitor: 2025 annual review

University of Oxford
Assesses climate policies across 37 jurisdictions and six domains, finding overall strengthening despite political pressures, but slow implementation. Highlights rising policy leadership in developing regions and persistent gaps in ambition and execution relative to Paris Agreement targets.
Research
25 November 2025

Australian taxonomy-aligned debt guidance: Issuing use-of-proceeds debt under the Australian sustainable finance taxonomy

Australian Sustainable Finance Institute (ASFI)
Guidance explains applying the Australian sustainable finance taxonomy to use-of-proceeds debt, outlining classification, allocation, and disclosure requirements. It details technical screening criteria, Do No Significant Harm and social safeguards, and supports consistent, transparent identification of climate-aligned investments for issuers and investors.
Research
23 March 2026

Energy technology perspectives series

International Energy Agency (IEA)
The Energy Technology Perspectives is a series by the IEA that provides analysis of global energy systems, focusing on the development, deployment and innovation of clean energy technologies and their role in achieving sustainable, secure and low-emissions energy transitions across sectors and regions.
Benchmark/series
2 April 2026

The Climateworks guide to credibility for corporate climate transition plans

Climateworks Centre
Provides an Australian-focused framework for assessing the credibility of corporate climate transition plans, outlining principles, criteria and disclosure expectations. It supports companies, investors and regulators in evaluating emissions targets, governance, strategy alignment and risk management within mandatory climate reporting and net zero transition planning.
Research
7 July 2025
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