Library | ESG issues
Greenwashing
Greenwashing refers to the misleading practice of overstating or falsely presenting an organisation’s environmental or sustainability efforts. It can involve deceptive marketing, incomplete disclosures, or exaggerated claims about products and corporate practices. In finance, greenwashing undermines ESG credibility, leading to reputational damage, legal risks, and loss of investor trust. Strengthening transparency and accountability is essential to ensure capital supports truly sustainable initiatives and maintains market integrity.
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Opportunity Green
Opportunity Green (OG) is a UK-based charity founded in 2021 that harnesses legal, economic and policy expertise to drive climate justice. OG focuses on equity, justice and accountability across overlooked sectors—aviation, shipping, buildings, steel, agriculture—championing decarbonisation, legal innovation and coalition-building for a 1.5 °C-aligned future.
Guidance for leveraging the Singapore-Asia taxonomy in green and transition financing
This report provides practical guidance for applying the Singapore-Asia Taxonomy (SAT) in green and transition financing. It addresses data gaps, evolving criteria, transition plans, and scenarios where full alignment with SAT is not possible, promoting credible financing practices across Southeast Asia’s key sectors.
Estimating and reporting the comparative emissions impacts of products
This report outlines a neutral framework for estimating and reporting the greenhouse gas impacts of products, both positive and negative. It advocates the use of consequential methods for decision-making, highlights methodological challenges in attributional approaches, and recommends transparency and completeness in emissions assessments and corporate reporting.
RIAA policy platform: Sustainable finance for a thriving Aotearoa New Zealand 2023 and beyond
This report outlines RIAA’s policy platform to strengthen sustainable finance in Aotearoa New Zealand. It recommends a national strategy, clearer ESG disclosures, taxonomy alignment with global standards, anti-greenwashing measures, Māori inclusion, human rights protections, and alignment with biodiversity and the Sustainable Development Goals.
Corporate climate litigation in Australasia: (Re)shaping the private law-climate interface
The report examines how corporate climate litigation in Australia and New Zealand is shaping private law. It highlights legal actions involving directors’ duties, disclosure obligations, consumer protections, and tort law. The analysis shows incremental adaptations in private law to address climate change impacts, especially through anti-greenwashing and climate accountability claims.
Targeting net zero: The need to redesign bank decarbonization targets
This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.
Market Forces
Market Forces works to hold financial institutions accountable for funding environmentally harmful projects. Based in Australia, it campaigns for banks, superannuation funds and governments to align investments with climate goals. Market Forces provides research, advocacy tools and transparency on fossil fuel financing to support climate-conscious financial decision-making.
RIAA Policy Platform 2025: Harnessing sustainable finance for a thriving Australia
The RIAA Policy Platform 2025 outlines nine policy priorities and two principles to align Australia’s finance system with sustainability goals. It recommends regulatory reforms, improved data, Indigenous inclusion, and stronger accountability to mobilise capital for a net zero, nature-positive economy that supports long-term economic resilience and societal wellbeing.
The value of NGO activism
NGO campaigns alleging environmental and social “E&S-washing” lead to negative stock and media responses, especially on financially material issues. Firms reduce direct emissions following climate-related allegations—often shifting them to supply chains. NGOs also prompt investor engagement, suggesting a monitoring role despite unintended consequences such as increased indirect emissions.
Nature-related financial disclosures: Frequently asked questions
This FAQ guide explains key concepts in nature-related financial disclosures, including biodiversity, dependencies, impacts, and the TNFD framework. It outlines disclosure requirements, materiality, governance responsibilities, and greenwashing risks, offering practical insights for businesses preparing for future regulatory expectations and aligning with international sustainability standards.
Carbon accounting FAQs - August 2023
This FAQ guide by CA ANZ outlines key carbon accounting concepts, including emissions measurement, net zero versus carbon neutral, carbon markets, and related financial and ethical considerations. It supports finance professionals with evolving standards, regulatory requirements, and practical guidance for managing climate-related data and assurance services using science-based methodologies.
A time for change in the sustainable fund market: Reflections and recommendations in a new regulatory environment
The report examines recent regulatory shifts in Europe and the UK affecting sustainable funds. It outlines rebranding impacts, highlights inconsistencies in fund categorisation, and stresses the need for broader sustainability definitions beyond the EU Taxonomy to avoid constraining investment opportunities and to better accommodate transition-related financial products.
CSSN's greenwashing assessment tool
The Integrated Framework to Assess Greenwashing (IFTAG) is a tool developed by scientists and communication researchers to identify greenwashing in public statements, advertisements, and campaigns. It comprises twelve themes with corresponding yes/no questions to determine misleading environmental claims.
Accounting for cryptocurrency climate impacts
The report examines the greenhouse gas (GHG) emissions associated with cryptocurrencies, proposing a hybrid allocation method to attribute these emissions to stakeholders based on cryptocurrency holdings and transactions. It highlights the environmental impact of Proof-of-Work protocols, the efficiency of Proof-of-Stake, and offers guidance aligned with GHG Protocol standards.
Harnessing digital finance for sustainability: An integrative review and research agenda
The report reviews the role of digital finance in advancing sustainability goals through bibliometric and thematic analysis of 168 studies. It identifies key themes like financial inclusion, green finance, and fintech, proposing a conceptual framework to align digital innovation with sustainable development, fostering eco-friendly investments, and promoting global financial inclusion.
Interconnected justice: Understanding the cross-border implications of climate transition policies
The report explores the concept of interconnected justice in global climate and nature transitions. It highlights the need for policies that integrate environmental, social, and economic dimensions, advocating multi-actor dialogues and frameworks to mitigate cross-border inequalities.
