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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Greenhouse Gas Protocol
GHG Protocol (Greenhouse Gas Protocol) sets globally recognised greenhouse-gas accounting standards and guidance. Developed by World Resources Institute and World Business Council for Sustainable Development, it enables businesses, governments and cities to measure, report and manage emissions—covering operations, value chains and mitigation actions across Scopes 1, 2 and 3.
Singapore Sustainable Finance Association (SSFA)
Singapore Sustainable Finance Association (SSFA) supports Singapore’s emergence as a trusted, vibrant and inclusive sustainable‑finance centre. Established in January 2024 by Monetary Authority of Singapore (MAS) and financial industry stakeholders, SSFA drives collaboration across financial, corporate and academic sectors via workstreams on taxonomy, carbon markets, transition finance, blended finance and natural capital.
GHG protocol calculation tools and guidance
The GHG Protocol’s calculation tools and guidance details Excel‑based, cross‑sector, sector‑specific, and country‑specific tools, including those for cities and countries. Each tool includes step‑by‑step guidance and emission factors to support accurate GHG inventory development in line with the Protocol’s standards
Interpreting the corporate standard for U.S. public sector organizations
This guide interprets the Greenhouse Gas Protocol Corporate Standard for U.S. public sector organisations. It provides standardised methods for accounting and reporting greenhouse gas emissions, supports inventory quality, and addresses public sector-specific scenarios such as leased assets, joint operations, and regulatory compliance.
LMI Solutions
LMI provides advanced logistics, supply chain resilience and analytics solutions for U.S. federal agencies. With more than 60 years of public‑sector expertise, LMI delivers applied artificial intelligence, machine learning, modelling and simulation to enable risk‑informed decisions, optimisation of inventory and fleet sustainment, and rapid technology deployment.
Guidelines for quantifying GHG reductions from grid-connected electricity projects
These guidelines provide a standardised, policy-neutral framework for quantifying greenhouse gas (GHG) reductions from grid-connected electricity projects. They cover both generation and electricity reduction activities, using simplified methods to estimate baseline emissions and avoided emissions. Intended for project developers and programme designers, the guidelines emphasise accuracy, transparency, and conservativeness.
Unlocking value from technology in banking: An investor lens
The report outlines how banks can link technology investments to value creation. It presents a framework to improve returns through strategic allocation, outcome-based execution, and transparency. It identifies five tech-enabled themes that align with shareholder value drivers such as revenue growth, fee income, and risk mitigation.
The greenhouse gas protocol: Land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting
The land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting provides structured methods to quantify and report greenhouse gas (GHG) reductions from reforestation and forest management projects. It supplements the GHG Protocol for Project Accounting, detailing baseline procedures, monitoring, and risk mitigation approaches specific to land-based carbon projects.
Policy and action standard: An accounting and reporting standard for estimating the greenhouse gas effects of policies and actions
The Policy and Action Standard provides a consistent framework for estimating and reporting the greenhouse gas (GHG) impacts of policies and actions. It outlines methods for ex-ante and ex-post assessments, defines principles of GHG accounting, and offers guidance on defining policy boundaries, estimating baseline emissions, and assessing uncertainty to support transparent, accurate decision-making.
Replacing Animal Research
Replacing Animal Research is a UK charity dedicated to ending animal testing by promoting human-relevant, non-animal research methods. Through funding scientific projects, publishing the peer-reviewed journal ATLA, and engaging in education and policy advocacy, it aims to create a world where no animal suffers for science.
The greenhouse gas protocol: A corporate accounting and reporting standard
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
RIAA policy platform: Sustainable finance for a thriving Aotearoa New Zealand 2023 and beyond
This report outlines RIAA’s policy platform to strengthen sustainable finance in Aotearoa New Zealand. It recommends a national strategy, clearer ESG disclosures, taxonomy alignment with global standards, anti-greenwashing measures, Māori inclusion, human rights protections, and alignment with biodiversity and the Sustainable Development Goals.
GHG protocol scope 2 guidance: An amendment to the GHG protocol corporate standard
This report updates the GHG Protocol Corporate Standard by introducing dual reporting for Scope 2 emissions—requiring both location-based and market-based methods. It defines Scope 2 accounting principles, emission factor hierarchies, and quality criteria for contractual instruments, aiming to improve transparency, accuracy, and comparability across energy markets.
Corporate climate litigation in Australasia: (Re)shaping the private law-climate interface
The report examines how corporate climate litigation in Australia and New Zealand is shaping private law. It highlights legal actions involving directors’ duties, disclosure obligations, consumer protections, and tort law. The analysis shows incremental adaptations in private law to address climate change impacts, especially through anti-greenwashing and climate accountability claims.
Targeting net zero: The need to redesign bank decarbonization targets
This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.
Engaging the ICT sector on human rights: Artificial intelligence-based technologies
This report examines the human rights risks associated with artificial intelligence in the ICT sector. It offers guidance for rights-respecting AI development, outlines regulatory frameworks, presents the business rationale for ethical AI, and supports investor engagement with practical tools and questions for assessing AI-related corporate practices
