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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ESG and the sustainable economy handbook series
This benchmark series outlines key legal, operational, and investment considerations shaping ESG and the sustainable economy. It provides structured guidance for investors, operators, and policymakers on evolving practices, regulatory expectations, and sector-level developments, offering a consistent foundation for understanding how sustainability themes influence financial and organisational decision-making.
A legal framework for impact: Sustainability impact in investor decision-making
The report analyses how legal frameworks across major jurisdictions shape investors’ ability to pursue sustainability impact. It clarifies when impact-focused approaches are permitted or required and outlines policy options to support them. It provides guidance for aligning investment decisions with sustainability goals while maintaining financial objectives.
Risk at the source: Critical mineral supply chains and state-imposed forced labour in the Uyghur Region
The report analyses how critical minerals sourced in the Uyghur Region—titanium, lithium, beryllium and magnesium—are linked to state-imposed forced labour. It identifies companies involved, downstream exposure risks, and implications for global supply chains, underscoring the need for stronger due diligence and avoidance of forced-labour-tainted inputs.
Solutions from the One Planet network to curb plastic pollution
The report outlines solutions to curb plastic pollution by improving sustainability information, driving behaviour change, advancing sustainable procurement, and promoting circular economy measures, particularly for plastic packaging. It presents coordinated actions across sectors, including tourism, to reduce plastic use and support systemic, upstream interventions aligned with SDG 12.
On YouTube, a Shift from Denying Science to Dismissing Solutions
This article dives into an analysis of over 12,000 YouTube videos and finds that while outright climate-change denial is dropping, content undermining climate solutions and trust in scientists is rising sharply. It also highlights concerns over YouTube’s ad policies, which still allow monetisation alongside videos that downplay impacts or spread misleading claims about climate policy.
Redefining progress: Global lessons for an Australian approach to wellbeing
A scan of global wellbeing frameworks shows how countries integrate measurement, policymaking and accountability to support long-term social, economic and environmental outcomes. The report outlines lessons for designing an Australian approach that embeds wellbeing across government systems, decision-making and reporting.
Net zero carbon buildings in cities: Interdependencies between policy and finance
This report analyses how cities can decarbonise buildings by mapping the interdependencies between policy and financial instruments and the barriers they address. It highlights priority actions for cooling, embodied carbon, adaptation and a just transition, outlining pathways that help cities sequence measures to accelerate net zero building outcomes.
Closing the Gap: The evolution of climate transition finance in China
China’s transition finance market is expanding to support the decarbonisation of high-emitting industries. The report outlines growth in green and sustainability-linked bonds, emerging transition frameworks, and ongoing debates on coal and gas inclusion, highlighting the need for clearer standards and broader financing tools to meet China’s 2060 climate goals.
Responsible Investment: Australian perspectives on Private Equity practices
This report outlines how Australian private equity firms are integrating ESG across the investment cycle in response to mandatory climate reporting, taxonomy alignment, and stakeholder expectations. It highlights evolving screening, due diligence, ownership, and exit practices, and shows how ESG integration can support value creation and strengthen competitive positioning.
The pollution premium
The report “The Pollution Premium” analyses how industrial pollution influences asset pricing. Using U.S. firms’ toxic emission data (1991–2016), it finds that companies with higher emission intensity earn around 4.4% higher annual returns than their low-emission peers, even after accounting for known risk factors. The study introduces environmental policy uncertainty as a new systematic risk, showing that firms more exposed to potential regulatory tightening demand higher expected returns as compensation.
Circular economy for investors and lenders series
This series explores how investors and lenders can integrate circular economy principles into financial decision-making. It outlines practical tools and frameworks for assessing risks and opportunities linked to circularity, helping finance professionals align portfolios with sustainability objectives while supporting Australia’s transition to a regenerative, low-waste economy.
The Silicon Six and their enduring global tax gap
This Fair Tax Foundation report analyses the decade-long tax conduct of six major technology firms—Alphabet, Amazon, Apple, Meta, Microsoft, and Netflix. It finds a persistent global tax gap, with an average effective tax rate of 18.8% versus global norms of 27%. The report urges stronger transparency and fairer international tax reform.
Value chain collaboration: Unlocking circular markets in Australia
This report by Circular Australia and Arup identifies opportunities to build circular markets across five key Australian value chains—lithium batteries, PET bottles, green steel, low-carbon concrete, and textiles. It outlines current barriers, future pathways, and policy recommendations to improve resource efficiency, reduce emissions, and strengthen national economic resilience.
Cost and financing for a future free from plastic leakage: Policy highlights
The report summarises the costs and financing required to eliminate global plastic leakage by 2060. It finds that coordinated global action could nearly eradicate leakage, with modest global GDP impacts but higher costs for developing economies. Increased development finance and private-sector mobilisation are essential to achieving this goal.
What We Know About Deep-Sea Mining — and What We Don’t
This article explores the growing interest in deep-sea mining as a source of critical minerals for clean technologies, detailing how it works, its potential economic benefits, and the significant ecological and governance risks it poses. It also examines ongoing international regulatory disputes and alternative solutions such as recycling and circular mineral economies.
Activating place-based circular economy in Australia: Circular precincts
The report by Circular Australia and Aurecon outlines how place-based circular precincts can drive Australia’s transition to a circular economy by 2030. It presents frameworks, principles, and policy recommendations for governments, industry, and investors to create sustainable, resource-efficient, and collaborative precincts that support economic, environmental, and social outcomes.
