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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Legal form and corporate outcomes: Evidence from the societas europaea
Study finds Societas Europaea adoption improves firms’ international positioning, increasing foreign investor ownership and cross-border acquisitions. However, markets generally react negatively, information asymmetry rises, and shareholder returns weaken post-adoption, suggesting governance flexibility and supranational identity benefits may be offset by uncertainty and potential minority shareholder concerns.
The unseen costs of blue skies: Pollutant substitution and biodiversity loss
China’s PM₂.₅-targeted regulation reduced particulates but increased O₃ via pollutant substitution driven by incentive distortions. Resulting ozone rises increased mortality and reduced biodiversity, offsetting ~24% of policy benefits. Findings highlight welfare losses from narrow performance metrics and the need for multi-pollutant regulation.
The case for pricing pollution: Reducing emissions, strengthening the economy, and delivering a fair share for Australians
The report argues Australia should introduce a Polluter Pays Levy and Fair Share Levy to cut emissions, raise revenue, compensate households, improve productivity, and secure fairer returns from fossil fuel resources.
Free to be exploited: The abuse of platform-based food delivery riders in Saudi Arabia and the UAE
Report finds migrant delivery riders in Saudi Arabia and UAE face systemic exploitation via third-party logistics, including coercive employment, wage abuses, unsafe conditions, and restricted mobility. Weak enforcement and outsourcing obscure accountability. Recommends stronger regulation, corporate oversight, and international labour standards.
A director’s guide to mandatory climate reporting: Version 2
Provides guidance for directors on Australia’s mandatory climate reporting regime, outlining regulatory requirements, governance expectations, and disclosure obligations under AASB S2. Explains implementation timelines, assurance pathways, and practical steps to manage climate-related risks, opportunities, and reporting processes within corporate reporting frameworks.
OECD Green Finance and Investment library
OECD’s Green Finance and Investment series provides policy analysis and guidance to mobilise public and private finance for green growth. It examines how regulatory frameworks and investment strategies can scale funding for low-carbon, climate-resilient and resource-efficient infrastructure, technologies and businesses.
ASEAN taxonomy for sustainable finance series
The ASEAN Taxonomy for Sustainable Finance is a benchmark series that provides a common framework to classify sustainable economic activities across ASEAN. It guides financial institutions, policymakers and market participants in assessing environmental objectives, supporting an orderly transition and alignment with regional and international sustainable finance standards.
ESRS–ISSB standards: Interoperability guidance
Guidance outlines alignment between ESRS and ISSB sustainability standards, focusing on climate disclosures, materiality and reporting requirements. It maps corresponding provisions, highlights differences, and explains how entities can achieve compliance with both frameworks to improve efficiency and consistency in sustainability reporting.
Financial Reporting Council (FRC)
Financial Reporting Council (FRC) is UK’s independent regulator for corporate governance, audit, accounting and actuarial professions. It sets standards such as Corporate Governance and Stewardship Codes, supervises audit quality, and enforces compliance. FRC promotes transparency, integrity and investor confidence in financial reporting, supporting effective capital markets and responsible business practices.
IFC's performance standards on environmental and social sustainability
The IFC Performance Standards (2012) form part of the Sustainability Framework, setting requirements for clients to identify, manage, and mitigate environmental and social risks in financed projects. They comprise eight standards covering areas such as labour, resource efficiency, biodiversity, and community impacts, and are widely used as a global benchmark for responsible investment.
Implications of the International Court of Justice’s Advisory Opinion on Climate Change for directors’ duties in relation to climate-related risks
Examines how the ICJ’s climate advisory opinion may elevate climate-related risks and regulatory pressures, increasing directors’ duty of care. Highlights litigation, disclosure, and transition risks, particularly for emissions-intensive sectors, and emphasises informed decision-making and accurate reporting to mitigate liability.
Oxford climate policy monitor: 2025 annual review
Assesses climate policies across 37 jurisdictions and six domains, finding overall strengthening despite political pressures, but slow implementation. Highlights rising policy leadership in developing regions and persistent gaps in ambition and execution relative to Paris Agreement targets.
Good practices for handling whistleblower disclosures
ASIC report outlines good practices for whistleblower programmes, based on a review of selected firms. It highlights governance, culture, training, monitoring, and use of disclosures to improve performance, alongside executive accountability and board oversight to ensure compliance with Corporations Act requirements.
The business case for “speaking up”: How internal reporting mechanisms strengthen private-sector organisations
Explains how internal whistleblowing systems help organisations detect misconduct early, reduce legal and financial risks, and strengthen compliance, culture and reputation. It outlines key features of effective mechanisms and demonstrates their role in improving risk management, preventing losses and supporting long-term value creation.
Horizon Scanning: Risk and regulation in the GCC
This report outlines 2026 financial crime and regulatory risks in the GCC, focusing on AI-enabled fraud, digital assets, cybercrime, beneficial ownership, supply chains, sanctions, and tougher AML/CFT oversight linked to upcoming FATF evaluations and recent legal reforms in the UAE, Bahrain and Saudi Arabia.
International Telecommunication Union (ITU)
International Telecommunication Union (ITU) is a United Nations specialised agency that coordinates global information and communication technologies. It develops international telecom standards, manages radio spectrum and satellite orbits, and supports digital connectivity. ITU works with governments and industry to expand inclusive, reliable networks and reduce the global digital divide.
