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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Australian Border Force
Australian Government's lead agency for driving effective implementation of the Australian Modern Slavery Act 2018. Australian Border Force houses the Modern Slavery Business Engagement Unit which provides guidance and support to reporting entities about compliance and managing the public register of statements.
ESG considerations in fixed income: Observation of 10 ESG integration trends
This paper shares key ESG integration trends that Russell Investments has found in the fixed income market. It is based off observations derived from their 2019 Annual ESG Manager Survey and discussions with fixed income market practitioners looking at ESG considerations and implementations in their investment process.
Finance Against Slavery and Trafficking (FAST)
FAST Initiative (Finance Against Slavery and Trafficking) works to mobilise the financial sector to combat modern slavery and human trafficking. It provides tools, resources, and guidance to financial institutions, policymakers, and businesses. FAST Initiative promotes responsible finance practices to prevent exploitation and supports global efforts to eradicate forced labour and trafficking.
Fixed income investor guide: Putting responsible investment into practice in fixed income
This is a guide for fixed income investors to implement responsible investment (RI) principles. A key application is using environmental, social and governance (ESG) integration to determine an issuer's creditworthiness. Motivations for applying RI in fixed income vary from pursuing financial value through the management of risks and opportunities to ethical motivations and reputational concerns.
The 2019 ethical fashion report: The truth behind the barcode
The 2019 Ethical Fashion Report is Baptist World Aid's sixth consecutive report on labour rights and environmental management that grades 130 companies on their systems to mitigate against the risks of forced labour, child labour, and exploitation in their supply chains.
The Inevitable Policy Response: Preparing financial markets for climate-related policy/regulatory risks
The Inevitable Policy Response (IPR) is a project to prepare investors for the investment risks associated with the most likely responses to climate change. The likely impacts of climate change and mechanisms in the Paris Agreement are likely to force substantial policy introduction in the near future with investment implications.
Environmental Defense Fund
The Environmental Defense Fund (EDF) is an international non-profit organisation who have more than 2.5 million members. EDF is aiming to solve society's environmental problems such as climate change, by linking science economics and law to ensure solutions are innovative, cost-effective and equitable.
Novethic
Novethic specialise in sustainable finance research and offer the financial industry resources to facilitate the transitions to a sustainable, low carbon and inclusive economy. They offer services and resources to assist finance professionals with research, ESG labelling schemes and capacity development support for advocates of sustainability.
Australian Securities and Investments Commission
Australian Securities and Investments Commission (ASIC) is an independent Australian government body that acts as Australia's corporate regulator. Its role is to enforce laws relating to companies, securities, financial services and credit, in order to protect consumers, investors and creditors.
British Institute of International and Comparative Law
British Institute of International and Comparative Law (BIICL) is a leading independent law research centre. It provides informed and practical legal ideas for a global community through offering high quality research projects, seminars and publications that encompass public and private international law, comparative law and European law.
Modern slavery reporting - Guide for investors
This report aims to guide reporting entities and investors on the requirements of the Australian Commonwealth Modern Slavery Act 2018. It informs and provides suggestions to companies and investors on how to identify, manage and reduce the risks and impacts of modern slavery.
Digging deeper: Human rights and the extractives sector
The report examines significant human rights issues in the extractives sector value chain, and summarises the key outcomes and insights of a PRI-coordinated (Principles for Responsible Investment) engagement with companies. Importantly, the report highlights the key elements that investors should consider when engaging with mining, oil and gas companies.
Guide to unlocking prosperity: Finance, investment and sustainable development
Companies and institutional investors can contribute to the Sustainable Development Goals (SDGs) through their business activities and investment decisions. This guide lists the many actions that these financial industry participants can take to achieve these goals across sectors including education, clean energy, agriculture, and health.
Global Reporting Initiative
Global Reporting Initiative (GRI) helps businesses and governments worldwide understand and communicate their impact on critical sustainability issues. This enables real action to create social, environmental and economic benefits for everyone. The GRI Sustainability Reporting Standards are developed with true multi-stakeholder contributions and rooted in the public interest.
Australian Prudential Regulation Authority
Australian Prudential Regulation Authority (APRA) is an independent statutory authority established by the Australian Government. It supervises institutions across banking, insurance and superannuation and promotes financial system stability in Australia.
