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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Sustainability-related risks and opportunities and the disclosure of material information
This educational material explains how entities identify and disclose material sustainability-related risks and opportunities under IFRS S1 and S2, focusing on impacts on cash flows, access to finance and cost of capital, and applying consistent, entity-specific materiality judgements.
Escalation: The destructive force of Australia's fossil fuel exports on our climate
The report finds Australia’s fossil fuel exports significantly escalate global warming and domestic climate risks. It highlights missing policy restrictions, growing harms to people and systems, and urges an orderly, cooperative and just phase-out with regulatory reforms and international engagement.
AI governance behind the scenes: Emerging practices for AI impact assessments
The report outlines emerging organisational practices for AI impact assessments, highlighting common process steps, information gathering challenges, evolving risk-assessment methods, and difficulties evaluating mitigation effectiveness. It notes increasing cross-functional governance, reliance on third-party transparency, and the need for stronger metrics, education, and executive support.
From ‘conflict minerals’ to peace? reviewing mining reforms, gender, and state performance in eastern Democratic Republic of Congo
The review assesses how 3T mining reforms in eastern DRC affected state governance and gender inclusion. Findings show mixed results: limited improvements in demarcation, revenue collection and oversight, persistent armed interference, weak accountability, elite-captured cooperatives, and ongoing marginalisation of women.
Briefing paper: The fiduciary duty case for climate justice
The report argues that climate justice is integral to fiduciary duty, as climate and inequality risks threaten long-term value. It outlines definitions, system-level investment frameworks, and practical tools that help investors manage systemic risks and support a just low-carbon transition.
Integrating ESG and AI: A comprehensive responsible AI assessment framework
The report introduces an ESG-AI framework enabling investors to assess AI-related environmental, social, and governance risks. Drawing on insights from 28 companies, it provides use-case materiality analysis, governance indicators, and deep-dive assessments to support transparent, responsible AI evaluation and investment decisions.
AI in anti-financial crime: The state of adoption in 2025
The report surveys senior leaders on AI adoption in anti-financial crime, finding limited current use but rapid expected uptake. It highlights technology shortcomings, emerging AI use-cases, leadership awareness, and barriers including cost, skills and regulatory uncertainty, outlining opportunities for more efficient, integrated and adaptive AFC capabilities.
Responsible Digital Finance Ecosystem (RDFE): A conceptual framework
The report outlines a framework for a Responsible Digital Finance Ecosystem, urging holistic, collaborative consumer protection amid rising digital finance risks. It defines ecosystem actors and four pillars—customer centricity, collaboration, capability, and commitment—to strengthen regulation, improve outcomes, and reduce harms in rapidly evolving digital financial services.
Leakage in the common ground: How misalignment in sustainable finance taxonomies impacts cross-border capital flows
The paper models how misaligned sustainable finance taxonomies can cause cross-border capital leakage, reducing alignment with developed-market standards. It identifies four ratios determining whether endorsing common ground improves outcomes and shows leakage can be significant without regulatory measures to differentiate and prioritise higher-quality green bonds.
Governance of AI adoption in central banks
This BIS report outlines central banks’ AI use cases, associated strategic, operational, cyber and reputational risks, and advocates adapting existing risk-management and three-lines-of-defence frameworks, supported by an adaptive AI governance model and ten practical actions, to balance innovation with security, compliance, data privacy and organisational resilience.
Emerging market perspectives on business and human rights measures and economic development
The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.
FiftyEight
FiftyEight delivers research-driven technology solutions to ensure ethical working conditions across global supply chains. It partners with businesses, NGOs and governments to tackle modern slavery, forced labour and child labour. Its platforms including a mobile app for migrant workers, support transparent recruitment, safe migration and human rights compliance.
Business frameworks and actions to support human rights defenders: A retrospective and recommendations
The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.
Future fit shipping: Decarbonising the Aotearoa New Zealand maritime industry
Aotearoa New Zealand’s maritime sector faces rising decarbonisation pressures. The report outlines emissions-reduction pathways, alternative fuel options, green corridor opportunities, and economic risks of inaction. It recommends coordinated planning, trans-Tasman collaboration, and enabling regulation to maintain trade competitiveness and support a lower-emissions shipping system.
Agriculture sector climate change scenarios and adaptation roadmap
The report outlines climate change risks and opportunities for New Zealand’s agriculture sector, presenting shared scenarios and an adaptation roadmap. It identifies key challenges, drivers of change and priority actions to strengthen resilience, guide investment, support innovation and enable a coordinated, sector-wide response.
Sustainable Finance Roundup November 2025: Transition Turning Points and Rising Accountability
This month’s sustainable-finance roundup highlights faster transition momentum, rising physical risks and a tightening focus on accountability. COP30 reinforced expectations for stronger 2035 targets, while national actions underscored diverging paths toward decarbonisation. Markets continued shifting toward clean energy and resilience, and new science made climate harms more visible. With regulatory scrutiny and litigation increasing, transition credibility and real-economy resilience are becoming core drivers of financial risk and investment decisions.
