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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Australian Sustainable Finance Capability Framework: Updated pilot version

Australian Sustainable Finance Institute (ASFI)
The updated Australian Sustainable Finance Capability Framework outlines key competencies for roles in sustainable finance across Australia. It integrates First Nations perspectives, focuses on social and environmental sustainability, and guides skill development in areas such as strategy, risk management, and reporting to support sector-wide capability uplift.
Research
17 October 2024

The root cause of nature loss: Forests, why they matter, and how to assess deforestation risk in investment portfolios through nature-related data

ISS
This report outlines how deforestation, particularly in tropical forests, is a key driver of biodiversity loss and climate change. It presents the risks to institutional investors—physical, transition, and systemic—and offers a framework to assess deforestation exposure in portfolios using nature-related data and metrics across sectors and geographies..
Research
9 January 2025

Navigating portfolio exposure to conflict-affected and high-risk areas: Practical guidance for investor engagement with companies

Heartland Initiative
This report offers practical guidance for investors engaging companies on managing conflict-affected and high-risk area (CAHRA) exposure. It highlights legal obligations, best practices in heightened human rights due diligence, and governance strategies, drawn from pilot dialogues with tech and renewable energy firms. Recommendations target risk mitigation aligned with global standards.
Research
30 April 2025

The saliency-materiality nexus: Addressing systemic risks to people and portfolios in a turbulent world

Heartland Initiative
This report introduces the saliency-materiality nexus, a framework linking severe human rights harms to financially material risks in conflict-affected areas. It highlights case studies totalling over $85 billion in losses and offers guidance for investors on due diligence, portfolio risk management, and alignment with legal and ethical responsibilities.
Research
23 August 2024

Climate change litigation databases

Sabin Center for Climate Change Law
The Climate Change Litigation Database is an online tool providing access to a comprehensive collection of global climate change litigation cases. It is designed to support legal and finance professionals by offering detailed information and insights into climate-related legal actions and decisions worldwide.
Online tool/database

A time for change in the sustainable fund market: Reflections and recommendations in a new regulatory environment

International Capital Market Association
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.
Research
25 March 2025

AI, data governance and privacy: Synergies and areas of international co-operation

Organisation for Economic Co-operation and Development (OECD)
This report examines the synergies between artificial intelligence, data governance, and privacy, highlighting international collaboration opportunities. It identifies key regulatory frameworks, interoperability standards, and policy recommendations to address shared global challenges and promote responsible AI deployment while safeguarding data privacy across jurisdictions.
Research
26 June 2024

Voluntarily applying ISSB Standards—A guide for preparers

The International Federation of Red Cross and Red Crescent Societies (IFRC)
The guide assists entities in voluntarily adopting IFRS S1 and IFRS S2, facilitating consistent disclosure of sustainability-related financial information. It outlines transition reliefs and proportionality mechanisms to ease initial compliance challenges, aiding preparers in effectively communicating sustainability progress to investors and stakeholders regardless of jurisdictional regulations.
Research
2 October 2024

AASB Standards Portal

Australian Government
The AASB Standards Portal provides access to Australian Accounting Standards and Sustainability Reporting Standards, detailing requirements for financial reporting and climate-related disclosures. It serves as a resource for entities to ensure compliance with Australian financial reporting obligations.
Online tool/database

Environmental Finance's biodiversity insight series

Environmental Finance
This series explores the evolving role of biodiversity in sustainable finance, investment strategies, and regulatory developments. It examines biodiversity risk, natural capital investment, reporting frameworks, and financial instruments supporting conservation efforts. The series provides insights into emerging market mechanisms, data challenges, and the integration of biodiversity considerations into financial decision-making.
Benchmark/series

The role of government in corporate governance: Perspectives from the UK

The report examines the UK government's role in corporate governance, identifying four key functions: enhancing competitive advantage, compensating for self-regulation failures, preventing corporate scandals, and reassuring the public of its oversight. It evaluates regulatory frameworks, corporate failures, and policy developments, highlighting implications for governance, politics, and economic stability.
Research
31 January 2011

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

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

Corporate sustainability reporting directive 2024

&Bloom
The Corporate Sustainability Reporting Directive (CSRD) introduces phased sustainability reporting for entities from 2025, using European Sustainability Reporting Standards (ESRS). Key requirements include double materiality assessments, mandatory disclosure in management reports, assurance processes, and compliance roadmaps. Businesses must integrate financial and sustainability reporting to align with evolving EU regulations.
Research
27 August 2024
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