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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Developing responsible chatbots for financial services: A pattern-oriented responsible AI engineering approach

CSIRO
The report outlines a pattern-oriented engineering approach for responsible AI in financial services. It identifies challenges in scaling responsible AI, introduces a Responsible AI Pattern Catalogue for addressing lifecycle risks, and provides case studies on chatbot development. The study underscores governance, process, and product strategies to operationalise responsible AI principles effectively.
Research
28 February 2023

The prevention of adult exploitation and trafficking

Modern Slavery and Human Rights Policy and Evidence Centre
The report synthesises research between 2020-2024 on preventing adult exploitation and trafficking. It highlights limited evidence on early intervention, re-trafficking prevention, and primary prevention. Recommendations include better prevention systems, multi-agency collaboration, addressing root causes, and evaluating effective trade and governance practices.
Research
8 November 2024

Synthetic content: Exploring the risks, technical approaches, and regulatory responses

Future of Privacy Forum (FPF)
Generative AI enables the rapid creation of synthetic content, offering both opportunities and risks. This report examines challenges like disinformation and fraud, outlines technical and regulatory strategies, and explores trade-offs with privacy. Techniques discussed include watermarking, provenance tracking, and legal frameworks, aiming to enhance transparency while safeguarding privacy.
Research
15 October 2024

Interconnected justice: Understanding the cross-border implications of climate transition policies

Principles for Responsible Investment (PRI)
The report explores the concept of interconnected justice in global climate and nature transitions. It highlights the need for policies that integrate environmental, social, and economic dimensions, advocating multi-actor dialogues and frameworks to mitigate cross-border inequalities.
Research
14 November 2024

GIIN's IRIS

Global Impact Investing Network (GIIN)
IRIS+ provides streamlined, practical, how-to guidance on integrating social and environmental factors into investment decision making. It is free to use.
Online tool/database

Artificial intelligence and big holdings data: Opportunities for central banks

This report explores the potential of artificial intelligence and big holdings data for central banks. It highlights how asset demand systems and AI models improve policy decisions, optimise monetary interventions, and address financial risks. Applications include managing contagion, designing climate stress tests, and identifying crowded trades, enhancing economic resilience.
Research
30 October 2024

Transforming global finance for climate action: Addressing misaligned incentives and unlocking opportunities

Global Sustainable Investment Alliance
The report identifies systemic barriers preventing the flow of capital to climate-positive projects. It introduces the PIVOT framework, outlining policy vacuum, misaligned incentives, valuation challenges, inactive ownership, and transition misalignment. The report provides actionable solutions for policymakers, investors, and stakeholders to align finance with the Paris Agreement.
Research
14 November 2024

Fiscal policy and sustainable finance: Enhancing the role of the financial sector in achieving the Sustainable Development Goals

Asian Development Bank (ADB)
The report explores how fiscal policy can mobilise private sector finance for sustainable development in Asia-Pacific. It emphasises green guarantees, subsidies, and roadmaps, showcasing ASEAN+3 successes in aligning fiscal policy with climate action to attract private investment and encourage sustainable economic activities.
Research
13 June 2024

Towards a new economic paradigm 2.0: Innovating to integrate decision-making across nature, people, society and the economy

Capitals Coalition (CapsCo)
The report explores systems-level innovations for integrating nature, people, society, and economy in decision-making. Through the Capitals Protocol, Governance Framework, and Integrated Decision-Making Requirements, it advocates for a shift beyond financial metrics, promoting holistic value assessments to foster sustainable business practices and societal well-being.
Research
2 July 2024

Activating private investment in adaptation: Turning capital flight risk into the next multibillion opportunity

Investor Group on Climate Change
This report highlights the need to scale private investment in climate adaptation to mitigate capital flight from vulnerable areas. It outlines barriers like resilience valuation and fiduciary concerns, and recommends actions for governments and investors to facilitate resilience innovation, regulatory support, and shared understanding of physical risks, ensuring long-term economic stability and community protection.
Research
7 November 2024

Broken promises: Two years of corporate reporting under Australia’s Modern Slavery Act

Australian Human Rights Institute
This report reviews corporate compliance with Australia's Modern Slavery Act's requirements. Findings reveal limited progress, with many companies failing to address mandatory reporting criteria and fulfil commitments to tackle modern slavery risks. The report urges stronger oversight, due diligence, and legal consequences to shift responses from policy statements to actionable measures that effectively protect vulnerable workers.
Research
17 November 2022

Global partnerships case study: Measuring and managing financial inclusion outcomes

Consultative Group to Assist the Poor (CGAP)
This case study explores how Global Partnerships adopts outcomes-focused impact measurement and management (IMM) practices. It highlights the importance of tracking both development and intermediate outcomes in financial inclusion to ensure investments genuinely benefit underserved populations and achieve measurable social impact while mitigating potential risks.
Research
19 October 2024

Generative AI, the American worker, and the future of work

The report examines the impact of generative AI on American jobs, noting significant disruption in both cognitive and nonroutine tasks, particularly in middle- and high-wage sectors. It highlights the need for policies that engage workers in AI’s deployment, enhance worker rights, and ensure AI-driven advancements benefit workers while minimising risks.
Research
10 October 2024

Environmental crimes financial toolkit

This toolkit is a practical resource for finance professionals, outlining key indicators, typologies, and red flags related to environmental crime. Designed to support risk management and due diligence, the toolkit assists in identifying and mitigating financial exposure to environmental crime.
Online tool/database

OECD guidelines for multinational enterprises on responsible business conduct

Organisation for Economic Co-operation and Development (OECD)
This guide provides voluntary standards for responsible business, covering areas such as human rights, environmental impact, anti-corruption, and stakeholder engagement. It emphasises on climate goals, technology due diligence, and transparency in lobbying and reporting, supporting sustainable development and fair business practices globally.
Research
29 September 2011

Land and Climate Review

Commercial Research Providers
Land and Climate Review focuses on advancing dialogue and collaboration around land use and climate change issues. The organisation provides research, insights, and practical guidance to inform decision-makers. It aims to promote evidence-based solutions that enhance sustainable land management and climate resilience, supporting the integration of sustainability into finance practices.
Organisation
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