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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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

Modern slavery and remediation - an investor's guide

First Sentier Investors
This guide explores the role of investors in addressing modern slavery within their portfolios. It provides practical steps for identifying risks, engaging investee companies, and enabling remediation when harm occurs. It includes case studies, recommendations, and legal frameworks to help investors meet their obligations and protect human rights.
Research
18 October 2024

From taking stock to taking action - How to implement the COP28 energy goals

International Energy Agency (IEA)
The report outlines global energy transition goals, including tripling renewable energy capacity and doubling energy efficiency by 2030. It provides guidance for achieving net-zero emissions by 2050, emphasising the importance of international cooperation, investment in grids and storage, and just, equitable transitions away from fossil fuels. The report highlights key challenges and opportunities for accelerating clean energy adoption globally.
Research
24 September 2024

Policy model for gender-inclusive finance

Alliance for Financial Inclusion (AFI)
This paper outlines key strategies for policymakers and regulators to foster women's financial inclusion. It emphasises addressing societal barriers, leveraging digital financial services, and promoting regulatory frameworks. By advancing gender equity in finance, it contributes to achieving the Sustainable Development Goals, with a focus on economic empowerment, reducing inequalities, and fostering inclusive growth.
Research
5 September 2024

Alliance for Financial Inclusion (AFI)

Government Sponsored / Multilateral Organisations
Alliance for Financial Inclusion (AFI) is a global network of central banks and financial regulators promoting financial inclusion policies in developing countries. AFI supports its members in implementing inclusive policies to increase access to financial services, reduce poverty, and promote economic growth. Learn more about their work and initiatives.
Organisation
1 research item

From financial inclusion to financial health

Bank for International Settlements
This report explores the transition from financial inclusion to financial health, emphasising the need for accessible, high-quality financial services. It highlights that while inclusion is essential, poor service provision or lack of financial literacy can undermine financial health. Public policy recommendations focus on financial literacy, consumer protection, and regulatory measures.
Research
28 March 2024

Investigating global aquatic food loss and waste

World Economic Forum
This report explores the global issue of aquatic food loss and waste (FLW), quantifying it across various species and product types. In 2021, approximately 14.8% of aquatic foods were lost or wasted globally. The report identifies hotspots, outlines key drivers, and suggests targeted interventions to enhance sustainability in the aquatic food industry.
Research
10 April 2024
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