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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At the crossroads: 10 years of implementing the UN Guiding Principles on Business and Human Rights in Australia
The report examines the implementation and impact of the UN Guiding Principles on Business and Human Rights in Australia over the past decade.
Renewable energy and Indigenous people
This paper outlines challenges and opportunities for Indigenous Australians in adopting renewable energy, emphasising successful partnerships with experienced developers. It stresses the importance of building knowledge and capability at various project scales and recommends support mechanisms to empower Indigenous communities in advancing their renewable energy projects.
Market review of environmental impact claims of retail investment funds in Europe
This report explores the environmental impact claims made by European retail investment funds and assesses their accuracy and possible ramifications. Findings reveal a high prevalence of misleading claims and a need for better guidance and regulation to address the issue. Short and long-term recommendations are proposed.
Navigating energy transitions: Mapping the road to 1.5°C
This report maps the road to 1.5°C in energy transitions, discussing pathways and policies to achieve this goal. It highlights the role of investors in driving the energy transition, and the need for mandatory disclosure requirements and robust reporting frameworks to achieve material impact.
Impact investing in biodiversity conservation with bonds: An analysis of financial and environmental risk
This report examines the financial and environmental risks associated with impact investing in biodiversity conservation through bonds. It evaluates five case studies, analysing the projects' theories of change, potential risks, and mitigation strategies. The findings highlight complexities in achieving both financial returns and conservation impact, with concerns about vague metrics and project uncertainties.
Guiding principles for responsible investment stewardship in Aotearoa New Zealand
The Stewardship Code is a voluntary guideline crafted by New Zealand industry experts, aiding financial market participants in responsible investment stewardship. Comprising nine principles, it supplements regulatory mandates, allowing voluntary adoption and reporting on a 'comply or explain' basis.
Materiality: The word that launched a thousand debates
This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.
Global assessment report on disaster risk reduction - our world at risk: Transforming governance for a resilient future
The report explores the challenges faced in managing systemic risk, the complexity of decision-making in volatile situations and offers solutions for improving risk communication.
Accelerating change: The potential of capital market actors in addressing modern slavery
This report explores how capital market actors can play a crucial role in addressing modern slavery and offers good practice examples and actionable recommendations for asset owners, asset managers, private equity funds, stock exchanges, investment banks, and development finance institutions.
Finance and climate change: A comprehensive climate assessment of the world’s largest financial institutions
An analysis of the top 30 global financial institutions exposes a notable absence of immediate action on climate change. While pledging net-zero targets by 2050, their plans lack focus and lack measurable short-term actions. Urgent reshaping of activities is imperative for these institutions to effectively transition to a net-zero future.
Business banking and start-up support for survivors of modern slavery and human trafficking
The report highlights the Survivor Inclusion Initiative (SII), addressing the business banking and startup needs of survivors of modern slavery and human trafficking. It outlines efforts such as training, support, expert review, and the global Survivor Business Roundtable to enhance survivors' access to financial services.
Lessons from the survivor inclusion initiative (SII) in the UK, US, and Canada
The briefing provides lessons to achieve financial inclusion of survivors of human trafficking and includes training and accommodations for survivor needs and experiences in compliance and due diligence processes.
Impact investing for pensions
This report analyses the growth of impact investing strategies among European pension funds. The report examines challenges and opportunities, regulatory restrictions, impact measurement and management, private equity case studies, and emerging investments in affordable and social housing.
Impact due diligence and management for asset allocators: A field guide
This report provides practical guidance for asset allocators to evaluate and manage private market funds that invest for positive impact. It covers the pre and post-investment stages, including conducting diligence of impact managers and monitoring and engaging with them
New frontiers in value creation: A guide to impact value creation in collaboration with impact capital managers
This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies.
Financial crime compliance to fight modern slavery and human trafficking
This blueprint urges financial institutions to tackle human trafficking and modern slavery, suggesting that both are a financial crime and compliance risk, and warns against wholesale de-risking. This report outlines strategies for detecting financing of such illegal activities, reducing risk, and government action towards AML/CFT risk assessments, ahead of regulatory fines and sanctions in jurisdictions worldwide.
