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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High-growth firms: Good and poor practice
This report details findings from the FCA’s Early and High Growth Oversight pilot, which engaged 15 firms across the asset management, wealth management, and payments sectors. It identifies good and poor practices in governance, risk management, and financial resilience, providing guidance for firms to ensure sustainable and compliant growth.
EU’s deforestation footprint highlights need for EUDR
Trase’s assessment reveals the European Union was exposed to 112,500 hectares of annual deforestation between 2021 and 2023. While palm oil exposure fell 91% since 2014, cocoa and cattle remain significant risks. Effective EUDR implementation is vital to sustain progress, particularly as re-export modelling identifies Germany as highly exposed.
India insights: Sustainable debt investor survey 2026
This survey of 60 investors highlights the evolution of India's sustainable debt market, which surpassed USD60bn in issuances by late 2025. It identifies a shift towards climate opportunities, the necessity of a national taxonomy, and recommendations for regulators to implement minimum climate allocation thresholds to mobilise domestic capital.
Unlocking the missing middle: commercial and industrial distributed energy resources in Australia
This report examines the 'missing middle' segment of Australia’s commercial and industrial energy sector. It identifies critical regulatory, connection, and financial barriers hindering distributed energy resource deployment. Key recommendations include standardising connection processes, reforming network tariffs, and establishing a credible certificate price signal to incentivise investment.
Implementing the EPBC Act: Recommendations to support better, faster decisions for renewable energy projects
This report provides recommendations from the Clean Energy Investor Group to improve decision-making under Australia's reformed EPBC Act. It advocates for consistent administration, better data usage, and the finalisation of regulatory frameworks. The objective is to facilitate efficient renewable energy project approvals while strengthening environmental protection outcomes.
Smallholders and the European Union Deforestation Regulation: Challenges, implications, and pathways to compliance
This report examines challenges faced by smallholders under the European Union Deforestation Regulation. Based on a survey of 333 producers, it identifies land tenure, compliance costs, and technical gaps as major barriers. It recommends coordinated support from governments, the private sector, and sustainability organisations to ensure inclusive market access.
Beyond access: Thailand and the frontiers of financial inclusion: Harnessing innovation for inclusive and responsible finance
This report examines Thailand's transition to second-generation financial inclusion. It analyses the evolution of digital finance, regulatory innovations in digital public infrastructure, and strategies for consumer protection. The study highlights policy considerations for managing risks like household debt and fraud while fostering a competitive and inclusive financial ecosystem.
Local currency donor-backed solutions: An evaluation
This report evaluates donor-backed local currency financing solutions for emerging markets using three criteria: viability, capital market development, and cost-efficiency. It assesses the IDA Private Sector Window, TCX EU Market Creation Facility, and EBRD SME programme, concluding that broader structures and explicit market development are essential for sustainability.
Asking better questions on nature: For bank chief risk officers and risk committees
This guide helps bank chief risk officers and risk committees manage nature-related financial risks and opportunities. Developed by the TNFD and UNEP FI, it details how to integrate nature into risk frameworks, evaluate portfolio dependencies, and respond to evolving global regulations and investor expectations.
Annual superannuation performance test – design options
This submission by the Super Members Council analyses the effectiveness of the annual superannuation performance test. It highlights $1 billion in fee savings and significant outperformance by profit-to-member funds. Key recommendations include strengthening consequences for product failure and implementing a single administration fee benchmark to enhance member outcomes.
Unlocking a virtuous cycle: Overcoming barriers to AI in Australian energy systems
This report examines barriers to AI adoption in Australia's energy transition. Despite AI's potential to unlock grid capacity and reduce costs, adoption is hindered by risk aversion, capital expenditure biases, and siloed data. It recommends joint government-industry action, including regulatory reform and innovation funding, to scale transformative AI solutions.
Bridging the gap: the opportunity for Australian pension capital in the UK and Europe
1. Review asset growth projections.
2. Extract UK/EU investment data.
3. Summarise infrastructure opportunities.
4. Identify policy recommendations.
Australian pension assets are projected to reach A$8.3 trillion by 2035. With A$264 billion already invested in the UK and EU, these funds are positioned to help close multi-trillion-dollar capital gaps through infrastructure partnerships and strategic regulatory reforms.
2. Extract UK/EU investment data.
3. Summarise infrastructure opportunities.
4. Identify policy recommendations.
Australian pension assets are projected to reach A$8.3 trillion by 2035. With A$264 billion already invested in the UK and EU, these funds are positioned to help close multi-trillion-dollar capital gaps through infrastructure partnerships and strategic regulatory reforms.
We plan and then don't build
This Nexa Advisory report analyses chronic delays in Australia’s transmission buildout, which threaten climate targets and system reliability. It identifies regulatory barriers, national planning gaps, and social licence challenges as primary roadblocks. The document recommends funding benefit gaps, improving national coordination, and enhancing community engagement to accelerate project delivery.
Supercharging transmission buildout
Nexa Advisory examines regulatory barriers hindering Australia’s transmission expansion. The report argues the existing Regulatory Investment Test for Transmission (RIT-T) lacks accountability, causing significant delays. It recommends declaring "Critical National Projects" to streamline delivery, ensuring power system reliability and lower costs for consumers during the clean energy transition.
Untapped potential of commercial & industrial energy resources in the NEM
Analysis by Nexa Advisory identifies Australia’s commercial and industrial energy resources as a 28 GW untapped opportunity. With only 5 GW currently installed, the report recommends dedicated tenders and tariff reforms. Unlocking this capacity could avoid $11 billion in network costs and accelerate the clean energy transition.
Response to the Commonwealth Government’s consultation on Exposure Draft Environment Protection and Biodiversity Conservation Amendment (2026 Measures No 2) Regulations 2026
The Clean Energy Investor Group (CEIG) responds to the Commonwealth Government’s consultation on EPBC Act reform. Representing a $14 billion renewable energy portfolio, CEIG advocates for sector-specific guidance, improved National EPA resourcing, and clearer streamlined assessment criteria to ensure a predictable and efficient transition to a clean energy future.
