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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OECD Due Diligence Policy Mapping Tool
The OECD Due Diligence Policy Mapping Tool compares global responsible business conduct legislation against the OECD's six-step framework. It helps users identify regulatory convergence and differences in mandatory due diligence requirements.
WWF Risk Filter Suite
A free online screening suite from WWF featuring Water and Biodiversity Risk Filters. It helps financial institutions and companies identify nature-related physical and regulatory risks across portfolios using 80+ global datasets.
SUSREG annual report series
This benchmark series provides a comprehensive assessment of sustainable financial regulations and central banking activities. It tracks progress across global jurisdictions in integrating climate, environmental, and social risks within banking, insurance, and capital markets sectors, supporting the transition towards a net-zero and nature-positive global economy.
Global EV Outlook series
This benchmark series monitors recent developments in electric mobility across the globe. Produced annually, the report examines deployment of vehicles and infrastructure, battery demand, and policy developments. It evaluates the implications of growing adoption for energy consumption and emissions across major and emerging markets.
Guarantees: From misdiagnosis to strategic deployment: Evidence from expert practitioner interviews
This research examines why climate-aligned guarantees often fail to mobilise private capital effectively. It identifies structural misalignments within multilateral development banks and suggests that strategic deployment requires a move towards portfolio-based approaches, local-currency financing, and better risk layering to address specific investment constraints in emerging markets.
Artificial intelligence and the future of finance: A framework for structural change
This report examines how artificial intelligence is transforming capital markets by shifting the industry from informational scarcity to analytical abundance. It introduces a structural framework involving capability, adoption, substitution, and recomposition, exploring alternative future states and the evolving nature of fiduciary accountability, market stability, and professional expertise.
How certain can we be about NGFS Climate Scenarios?
This research analyses uncertainty in Network for Greening the Financial System (NGFS) climate scenarios across four vintages and 254 variables. It finds that revisions to initial conditions and model recalibration often exceed scenario and model uncertainty, requiring cautious interpretation in financial risk assessments.
ASEAN sustainable finance state of the market series
This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.
Climate-related disclosures: Insights from our reviews 2026
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Why shareholder-driven corporate social responsibility failed
This report analyses why shareholder-led corporate social responsibility failed in the early 2020s. It argues that political forces blocking government regulation also dismantle private CSR initiatives. Using the BlackRock-Texas conflict as evidence, it concludes that direct political action is the only viable path for systemic change.
Templates in the EU Inc. regulation proposal
This research evaluates the European Commission’s Proposal for an optional 28th corporate law regime. It argues that proposed model articles of association fail to support venture capital-backed firms. The authors identify four shortcomings regarding scope, process, logic, and safe-harbour effects, suggesting a dedicated drafting track and broader coverage.
ShareAction policy paper: Defending and strengthening the AGM as a forum for corporate accountability
This ShareAction report advocates for mandatory hybrid AGMs to ensure corporate accountability. It argues that online-only formats diminish shareholder scrutiny and enable management to stage-manage proceedings. The document recommends amending the 2006 Companies Act and provides case studies of poor virtual AGM practices across several major companies.
The current state of BRSR in corporate India 2.0
This report analyses Business Responsibility and Sustainability Reporting (BRSR) data from 300 Indian companies over three years. It identifies progress in disclosure quality, energy intensity trends, and assurance practices. Recommendations focus on standardisation and sector-specific guidance to enhance the decision usefulness of sustainability data for investors and regulators.
Environmental crime: From blind spot to business risk
This report identifies environmental crime as an illicit economy worth USD 300 billion, posing significant financial risks to global businesses. It examines how illegal goods permeate supply chains and details tightening regulations. The research provides strategic actions for organisations to improve traceability and manage exposure effectively.
Global sustainable investment review series
This benchmark series provides a factual mapping of the state of responsible and sustainable investment across major global financial markets. Produced biennially, it offers regional insights and policy recommendations to help finance professionals navigate evolving regulatory frameworks, standardised methodologies, and the transition to a net-zero economy through international cooperation.
Mainstreaming just transition finance: Lessons from emerging best practice
This report examines the integration of just transition principles into private finance. It highlights structural barriers, including the lack of robust business cases and quantifiable evidence. Recommendations include embedding just transition into existing regulatory frameworks, strengthening the evidence base for commercial benefits, and aligning private incentives with national commitments.
