This report assesses how financial regulation in Indonesia, Brazil, China, the EU and the US aligns with Global Biodiversity Framework targets, finding biodiversity integration generally weak and recommending stronger disclosure, due diligence, taxonomies, sanctions and sector-specific rules to redirect finance away from forest-risk activities.

This article examines how Australian organisations are approaching the first year of mandatory ASRS climate disclosures. It highlights common implementation patterns, areas of misallocated effort, and emerging practices that prioritise financially material, decision-useful climate reporting.

Monetary Authority of Singapore (MAS) is Singapore’s central bank and integrated financial regulator. MAS oversees banking, insurance, securities and payment systems, conducts monetary policy, issues currency and manages foreign reserves. It promotes financial stability, supports fintech innovation and develops Singapore as a global financial centre through regulation, supervision and policy guidance.

This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.

This month’s sustainability roundup traces a rapidly evolving landscape in climate governance and industrial transition, highlighting the convergence of ISSB-aligned disclosure standards and emerging carbon trade measures alongside shifting cost curves in transport and critical minerals. It underscores how tighter emissions accounting and border policies are embedding carbon competitiveness into capital allocation, while advances in electrification, AI-driven power demand and expanding legal accountability are integrating climate and nature risk into mainstream financial decision-making.

Guide outlining how investors integrate human rights due diligence (HRDD) into ESG processes, particularly listed equities. It explains regulatory drivers, investor risks and opportunities, practical integration steps, barriers and case studies, emphasising saliency, stewardship, remediation and governance to manage human rights risks and align with evolving global standards.

The OECD Climate Action Dashboard is an interactive tool showing key indicators of national climate action and progress towards objectives such as net-zero greenhouse gas emissions. It provides comparable, country-level data to track climate mitigation, emissions trends and policy responses.

Phase 2A of the Hong Kong Taxonomy for Sustainable Finance sets out detailed criteria for classifying environmentally sustainable activities, aligned with international taxonomies. It covers additional sectors, technical screening thresholds, and transition activities, aiming to enhance transparency, comparability and capital allocation towards climate mitigation and adaptation in Hong Kong.

Hong Kong Monetary Authority (HKMA) is Hong Kong’s central banking institution and de facto central bank, established in 1993. It maintains currency stability under the Linked Exchange Rate System, supervises banking and financial institutions, promotes financial system integrity, manages the Exchange Fund and supports Hong Kong’s role as an international financial centre.

Hong Kong Monetary Authority (HKMA) is Hong Kong’s central banking institution and de facto central bank, established in 1993. It maintains currency stability under the Linked Exchange Rate System, supervises banking regulation and financial infrastructure, manages the Exchange Fund and supports Hong Kong’s role as a leading international financial centre.

National Energy System Operator (NESO) is Great Britain’s public energy system operator and strategic planner, balancing electricity and gas networks to ensure reliable, affordable power while supporting the UK’s transition to net zero. NESO integrates system operations, planning and innovation with stakeholders to enable clean energy growth and security of supply.

National Energy System Operator (NESO) is Great Britain’s public energy system operator and planner, balancing electricity supply and demand and coordinating electricity and gas network planning to ensure secure, affordable power. NESO supports clean energy transition, net zero targets and strategic infrastructure development while engaging industry and government partners.

This guide explains key terms related to fundamental principles and rights at work, including freedom of association, collective bargaining, forced and child labour, discrimination and living wages. It outlines links to trade, supply chains, due diligence and international labour standards, supporting consistent interpretation in policy and corporate practice.

This series reviews global developments in climate change litigation, tracking case numbers, jurisdictions, claimant and defendant trends, and evolving legal strategies. Drawing on international litigation databases, it analyses patterns in claims against governments and corporations, highlighting emerging themes in climate governance, accountability and legal risk.

This benchmark series examines the gap between governments’ planned fossil fuel production and pathways consistent with international climate goals. It assesses alignment with temperature limits by reviewing national production plans and policy signals, providing a consistent framework to track progress and comparability across editions.

This benchmark series provides an annual, independent assessment of progress in implementing Australia’s sustainable finance roadmap and action plan. It tracks policy, regulatory, market and institutional developments, offering a consistent framework to monitor how the financial system is aligning with sustainability objectives over time.

The China Sustainable Investment Review is a recurring research series that provides a structured overview of the development of China’s sustainable investment market. It examines policy evolution, market practices, product types, and ESG integration across financial institutions using publicly available information.

The paper shows bond markets price fossil fuel stranding risk, while syndicated bank loans do not. Firms substitute bonds with bank loans as climate policy risk rises, concentrating exposure in large banks and raising “too-big-to-strand” regulatory concerns.