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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Good Jobs First's violation tracker
Violation Tracker is a comprehensive database that tracks corporate misconduct in the United States and United Kingdom. It provides insights into violations, fines, and settlements across various sectors, helping finance professionals assess risks associated with corporate behaviour. This tool enhances transparency and accountability in corporate governance and compliance.
Finternet: the financial system for the future
The report outlines a vision of interconnected financial ecosystems powered by digital innovation. By leveraging technologies like tokenisation and unified ledgers, it aims to create a user-centric, inclusive financial system that lowers costs, improves access, and increases efficiency globally.
Guide for adaptation and resilience finance
The guide outlines strategies for mobilising private capital into climate adaptation projects in emerging markets. It provides investment criteria, eligible activities, and guidance on reducing climate risks. The guide aims to standardise financing processes for resilience across global financial systems.
Insurance-associated emissions: Top tips for finance teams of insurers and reinsurers
This report provides finance teams in the insurance industry with practical guidance on calculating insurance-associated emissions. It outlines the PCAF Standard, emphasises the importance of establishing an emissions baseline, and offers actionable steps for leveraging data, improving processes, and supporting decarbonisation.
A director’s guide to mandatory climate reporting
This guide covers Australia’s mandatory climate reporting, requiring large entities to disclose climate risks and opportunities from January 2025. It provides directors with practical steps for compliance, focusing on governance, strategy, and risk management, and encourages proactive engagement to build long-term organisational resilience.
Securing minerals for the energy transition: Unlocking the value chain through policy, investment and innovation
The report highlights the need for collaboration and innovation to secure a stable supply of critical minerals. These minerals are essential for the energy transition but face supply-demand imbalances. The report discusses financial and regulatory barriers and outlines solutions involving policy initiatives, stakeholder partnerships, and investment to ensure a sustainable, affordable, and available supply of critical minerals for clean energy technologies.
Climate Change Laws of the World tool
The Climate Change Laws of the World tool offers a comprehensive database of climate legislation and policies from across the globe. It provides finance professionals with access to legal frameworks and regulations that impact investment decisions, promoting informed, sustainable finance practices in alignment with climate-related goals.
Pension fund trustees and fiduciary duties: Decision-making in the context of sustainability and the subject of climate change
The report discusses the legal duties of pension fund trustees, especially in the context of sustainability and climate change. It highlights how trustees must balance financial risks and returns while incorporating long-term sustainability. The paper provides guidance for trustees to navigate fiduciary duties, including the implications of climate-related factors on investment decisions.
The finfluencer appeal: Investing in the age of social media
The report titled examines the role of financial influencers ("finfluencers") in shaping investment decisions, especially among Gen-Z investors. It highlights the regulatory challenges posed by finfluencers, explores their content's appeal to younger audiences, and provides recommendations for enhancing financial literacy and regulatory frameworks.
How to address the corporate community engagement gap: The case for a pooled fund for legal and technical support
This report makes the case for a pooled fund to provide independent legal and technical support to communities affected by land-based investments. The fund aims to bridge the gap in corporate-community engagement, reduce social and environmental risks, and improve human rights due diligence by empowering communities to engage on equal footing with businesses.
Are high-interest loans predatory? Theory and evidence from payday lending
This report investigates whether high-interest payday loans are predatory by exploring borrower behaviour and the impact of regulatory measures. Using an experiment with payday loan borrowers, the study finds that while inexperienced borrowers are often overoptimistic about repayment, more experienced ones anticipate future borrowing accurately.
UNEP's state of finance for nature series
This series tracks global financial flows to nature-based solutions (NbS) and highlights the gaps between current investments and what is needed to address biodiversity loss, land degradation, and climate change. It examines both public and private sector funding, while also focusing on nature-negative financial flows.
Certifications Red Flags tool
This tool helps finance professionals identify potential risks in investment certifications. It provides a structured framework for assessing the credibility of certifications, enhancing decision-making in responsible investment practices. Users can access key indicators of reliability and transparency in various certifications.
Infrastructure for a climate-resilient future
The report outlines the critical role of climate-resilient infrastructure in addressing the increasing impacts of climate change. It emphasises the need for integrated planning, financing, and the adoption of nature-based solutions to enhance infrastructure resilience. The report also highlights the economic benefits and policy recommendations for building robust infrastructure systems globally, especially in developing countries.
finra
FINRA (Financial Industry Regulatory Authority) is a not-for-profit organisation that regulates broker-dealers and securities firms to protect investors and ensure market integrity. It provides education, registration, and oversight for financial professionals. FINRA enforces compliance with securities laws and regulations to maintain fair financial markets in the United States.
Modern slavery UK benchmark 2023
The Modern Slavery UK Benchmark is a benchmark designed to assess UK-listed companies on their efforts to address modern slavery. It evaluates corporate disclosures, compliance with the UK Modern Slavery Act, and actions taken to find, fix, and prevent modern slavery within supply chains. The benchmark helps investors engage with companies and promotes improvements in corporate practices.
