Library | ESG issues
Law, Regulation & Compliance
The evolving legal and regulatory landscape financial organisations regarding Environmental, Social, and Governance (ESG) considerations comprises both voluntary frameworks and mandatory regulations. Voluntary initiatives, such as the Task Force on Climate-related Financial Disclosures (TCFD), provide guidelines for companies to disclose climate-related financial risks and opportunities. In contrast, mandatory regulations like the European Union’s Sustainable Finance Disclosure Regulation (SFDR) require financial market participants to disclose how they integrate ESG factors into their investment decisions.
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ASEAN sustainable finance state of the market series
This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.
Climate-related disclosures: Insights from our reviews 2026
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Why shareholder-driven corporate social responsibility failed
This report analyses why shareholder-led corporate social responsibility failed in the early 2020s. It argues that political forces blocking government regulation also dismantle private CSR initiatives. Using the BlackRock-Texas conflict as evidence, it concludes that direct political action is the only viable path for systemic change.
Templates in the EU Inc. regulation proposal
This research evaluates the European Commission’s Proposal for an optional 28th corporate law regime. It argues that proposed model articles of association fail to support venture capital-backed firms. The authors identify four shortcomings regarding scope, process, logic, and safe-harbour effects, suggesting a dedicated drafting track and broader coverage.
ShareAction policy paper: Defending and strengthening the AGM as a forum for corporate accountability
This ShareAction report advocates for mandatory hybrid AGMs to ensure corporate accountability. It argues that online-only formats diminish shareholder scrutiny and enable management to stage-manage proceedings. The document recommends amending the 2006 Companies Act and provides case studies of poor virtual AGM practices across several major companies.
The current state of BRSR in corporate India 2.0
This report analyses Business Responsibility and Sustainability Reporting (BRSR) data from 300 Indian companies over three years. It identifies progress in disclosure quality, energy intensity trends, and assurance practices. Recommendations focus on standardisation and sector-specific guidance to enhance the decision usefulness of sustainability data for investors and regulators.
Environmental crime: From blind spot to business risk
This report identifies environmental crime as an illicit economy worth USD 300 billion, posing significant financial risks to global businesses. It examines how illegal goods permeate supply chains and details tightening regulations. The research provides strategic actions for organisations to improve traceability and manage exposure effectively.
Global sustainable investment review series
This benchmark series provides a factual mapping of the state of responsible and sustainable investment across major global financial markets. Produced biennially, it offers regional insights and policy recommendations to help finance professionals navigate evolving regulatory frameworks, standardised methodologies, and the transition to a net-zero economy through international cooperation.
Mainstreaming just transition finance: Lessons from emerging best practice
This report examines the integration of just transition principles into private finance. It highlights structural barriers, including the lack of robust business cases and quantifiable evidence. Recommendations include embedding just transition into existing regulatory frameworks, strengthening the evidence base for commercial benefits, and aligning private incentives with national commitments.
Mapping social and environmental due diligence legislation
This OECD report maps 21 legislative measures across 11 jurisdictions concerning social and environmental due diligence. It identifies key areas of convergence and divergence in regulatory scope and requirements. The findings aim to support international policy co-operation, reduce implementation complexity, and promote consistent global enforcement approaches.
Tips on effective grievance mechanisms for businesses
This report outlines strategies for businesses to implement effective grievance mechanisms aligned with UN Guiding Principles. It highlights how robust engagement can prevent potential financial losses of $25-40 million. Guidance covers design, internal governance, and maintaining effectiveness in high-risk environments to build stakeholder trust and ensure human rights compliance.
Fair Finance Ghana ESG policy assessment report
This report assesses ESG policies across five Ghanaian banks using international benchmarks. Results show low sustainability integration, particularly regarding climate change and transparency. It recommends adopting global frameworks, extending ESG accountability to lending portfolios, and improving standardised reporting to align the sector with international best practice.
Global critical minerals outlook series
The Global Critical Minerals Outlook is an annual series published by the IEA that tracks market, investment, technology, and policy trends across critical mineral supply chains. Each edition provides medium- and long-term demand and supply projections for key energy minerals, covering supply security, concentration risks, and diversification developments.
Global energy review series
The Global Energy Review is an annual benchmark series published by the International Energy Agency (IEA) that assesses trends across the entire energy sector, covering all fuels, technologies, regions, and energy-related CO2 emissions for the preceding calendar year.
The emancipatory potential of biodiversity reporting: Evidence from the United Kingdom and South Africa
This research evaluates the emancipatory potential of biodiversity reporting within the United Kingdom and South Africa. Analysing disclosures from 2018 to 2022, it finds significant increases in reporting intensity. The study presents a principles-based framework to distinguish between compliance-oriented disclosures and transformative, action-oriented environmental reporting.
A well-adapted UK: The fourth independent assessment of UK climate risk (CCRA4-IA)
This report assesses the UK’s climate risks to 2050, identifies priority adaptation actions across key sectors, and outlines investment, policy and governance measures to strengthen resilience. It provides evidence-based recommendations to support climate adaptation planning and reduce long-term economic and societal impacts.
