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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State of transition in sovereigns series
Assessing Sovereign Climate-related Opportunities and Risks (ASCOR) is a benchmark series that provides an investor-led framework to assess how sovereigns manage climate-related risks and opportunities. It supports sovereign bond analysis, engagement, and comparison by evaluating national policies, emissions pathways, and climate finance using transparent, publicly available information.
Transition forecast series
This benchmark series presents forward-looking assessments of global energy, land use and nature transitions. It consolidates expert judgement with structured policy tracking to outline plausible transition pathways across major economies, supporting investors and financial institutions in scenario analysis, risk assessment and strategic planning.
Climate fiduciaries: part III – mind the model gap
The article explores how pension funds rely on imperfect climate models to assess financial risk and whether fiduciary duty requires deeper scrutiny of their assumptions. It highlights emerging legal challenges, model limitations, and the shift toward richer scenarios and climate narratives in investment decision-making.
From promise to performance: Reforming blended finance for scale
This report examines why blended finance has failed to scale in emerging markets. Drawing on expert interviews and analysis, it identifies structural barriers and proposes reforms to improve transparency, risk pricing, liquidity, project pipelines and additionality, aiming to better mobilise private capital.
State of the artisanal and small-scale mining sector series
This series provides an overview of the artisanal and small-scale mining sector, examining its structure, operating context, and governance considerations. It explores economic, social, environmental, and regulatory dimensions to support informed analysis, comparison, and ongoing assessment of developments across the sector over time.
Global rights index series
This benchmark series provides an annual, country-level assessment of how governments and employers respect internationally recognised labour rights. It offers a consistent framework to compare workers’ rights protections across regions and over time, supporting analysis of legal conditions, enforcement practices, and systemic risks affecting working people.
The British Standards Institution (BSI)
British Standards Institution (BSI) Group is a global standards organisation supporting quality, safety and sustainability. It develops British and standards, certification, training and solutions across sectors, helping organisations manage risk, improve performance and meet regulatory and ESG requirements worldwide for supply chains, compliance and resilience in regulated and emerging markets.
Sustainability disclosure landscape report for risk management: Insights from climate-focused case studies
This report reviews sustainability disclosure standards and regulatory uptake, focusing on climate-related risk management. Using case studies, it examines IFRS S1 and S2 implementation, materiality assessments and transition plans, highlighting disclosure gaps, data challenges and practical approaches to improve decision-useful climate risk reporting.
IFRS S2: Climate-related disclosures
IFRS S2 sets mandatory climate-related disclosure requirements for entities, covering governance, strategy, risk management, and metrics and targets. It integrates TCFD recommendations and SASB guidance to improve consistency, comparability and decision-useful information for users of general purpose financial reports.
AASB S2: Climate-related disclosures
AASB S2 establishes mandatory climate-related financial disclosure requirements for Australian entities, aligned with IFRS S2. It requires reporting on governance, strategy, risk management, and metrics and targets, including greenhouse gas emissions, where climate risks and opportunities may affect cash flows, access to finance, or cost of capital.
Mobilising investment for climate adaptation
This report assesses Australia’s escalating climate risks and argues for scaling adaptation investment. It recommends improved valuation methods, a nationally coordinated adaptation investment framework, and diversified public-private financing mechanisms to reduce long-term economic damage and enhance resilience.
Plastic promises scorecard series
The Corporate Plastic Pollution Scorecard is a benchmark series that assesses how large consumer-facing companies address plastic packaging responsibility. It reviews corporate policies, commitments, disclosures, and practices across key areas of packaging design, reuse, recycled content, transparency, recycling support, and producer responsibility, enabling consistent comparison over time.
Sustainable Finance Roundup January 2026: Geopolitics, Energy Transitions, and Systemic Risk
This month’s sustainable finance article roundup examines a landscape increasingly shaped by geopolitics and climate risk, as near-term fragmentation, energy security, and affordability pressures collide with intensifying long-term threats from climate change, biodiversity loss, and water stress. The works featured analyse how these dynamics are reshaping capital allocation, disclosure, and resilience planning, demonstrating the growing need for sustainable finance to integrate geopolitical risk with real-economy transition.
Global landscape of climate finance series
Global Landscape of Climate Finance is a recurring benchmark series produced by Climate Policy Initiative that provides a consistent overview of global climate finance flows. It examines sources, instruments, uses, and geographic distribution of finance to track progress and comparability across years.
IQAir world air quality series
The World Air Quality Report is an annual research series assessing global air quality using ground-level PM2.5 monitoring data. It provides consistent country, regional and city-level comparisons, supported by transparent methodology and harmonised datasets to inform policy, research and investment analysis.
Crushed series
CRUSHED is a longitudinal research series by the Safe in India Foundation assessing worker safety in India’s automotive manufacturing and supplier ecosystem. Drawing on annual field evidence across multiple years, the series tracks workplace conditions, governance practices, and enforcement gaps to support consistent analysis over time.
