Library | ESG issues
Marketing & Labelling
Marketing is the act of promoting a product or service. Labelling is presenting information about a product. Misleading marketing and labelling can lead to greenwashing, where companies or investment managers falsely present themselves as sustainable to attract investors. This practice undermines trust and poses significant risks to investors. Investment analysts assess the financial impact of such misrepresentations, engage with companies to promote transparency, and integrate Environmental, Social, and Governance (ESG) factors into investment strategies to mitigate these risks.
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Reliability of sustainability claims: Addressing greenwashing through regulations
This report analyses 23 regulatory instruments across 12 jurisdictions to assess global responses to greenwashing. It highlights the reliance on cross-sectoral consumer protection laws and identifies challenges in substantiation. Recommendations include adopting proportionate approaches, investing in data infrastructure, and clarifying the role of voluntary sustainability standards.
RIAA Conference Australia 2026 - Companion Resources
Responsible investment has moved well beyond principles and pledges. Today’s challenges require practical capability and informed judgement. The RIAA Conference is a must-attend event for finance, sustainability and industry practitioners who want to focus on the key themes for responsible investment in 2026 and what implementation really looks like. Designed as an immersive, hands-on experience, the program focuses on the systems that underpin strong financial performance, and will help you understand how climate, nature, technology, governance and regulation intersect.
These specially curated companion resources have been recommended by the conference speakers and Altiorem team.
These specially curated companion resources have been recommended by the conference speakers and Altiorem team.
Exposing tobacco companies’ retail presence and highlighting regulatory options
The report outlines how tobacco companies use retailer incentives, targeted in-store marketing, and retailer lobbying to sustain product visibility and influence regulation. It reviews policy options, including retail licensing, outlet restrictions, and sales limitations, aimed at reducing tobacco availability and countering industry presence in retail settings.
ASEAN SDG Bond Toolkit
Provides practical guidance for issuing SDG bonds in ASEAN, outlining principles, processes, and frameworks aligned with green, social and sustainability bond standards. It explains SDG mapping, eligibility criteria, reporting practices, and market context to support issuers in mobilising capital for sustainable development.
Framing and language for effective climate conversations
Guide outlines how framing and language influence climate engagement, especially among ‘middle ground’ audiences. It emphasises aligning messages with shared values, avoiding polarising or technical language, and using practical, relatable framing to build support for emissions reduction and climate action.
Australian taxonomy-aligned debt guidance: Issuing use-of-proceeds debt under the Australian sustainable finance taxonomy
Guidance explains applying the Australian sustainable finance taxonomy to use-of-proceeds debt, outlining classification, allocation, and disclosure requirements. It details technical screening criteria, Do No Significant Harm and social safeguards, and supports consistent, transparent identification of climate-aligned investments for issuers and investors.
Communicating climate change and migration: A user’s guide to navigating the research
This report guides practitioners on communicating climate-linked migration, highlighting research gaps, biases and limited diversity. It emphasises critical engagement with academic literature, improved representation of affected communities, and the need for nuanced, interdisciplinary approaches to inform effective, ethical communication strategies.
Communicating effectively with the centre-right about household energy-efficiency and renewable energy technologies
Report presents UK qualitative research on centre-right attitudes to energy efficiency and renewables, finding trust deficits and scepticism. Messaging aligned with values—avoiding waste, local control, and authenticity—resonates best, while economic or corporate framing underperforms. Emphasises credible messengers and community-based approaches.
Sustainable investment funds: Design, implementation, monitoring and communication of sustainability attributes
PAS 7342:2025 sets out specifications for designing, implementing, monitoring and communicating sustainability attributes of sustainable investment funds. It provides requirements to support clear objectives, governance, evidence, disclosures and labelling, aiming to reduce greenwashing and improve consistency in fund communication.
Guidance Handbook
ICMA’s June 2025 Guidance Handbook clarifies practical application of Green, Social, Sustainability and Sustainability-Linked Bond Principles, covering use of proceeds, governance, reporting, verification and market issues. It supports consistent labelling, transparency and market integrity across sustainable debt instruments.
Tobacco Supply Chain Database
The Tobacco Supply Chain tool is a publicly accessible database mapping the global tobacco supply chain from agriculture to retail by identifying companies, processes and countries involved.
Ethical investing disclosure guidance
This report summarises draft guidance from New Zealand’s Financial Markets Authority on ethical investment disclosure. It sets expectations under the FMC Act, warns against greenwashing, and outlines principles of clarity, substantiation, consistency, and management of third-party involvement to improve transparency and accuracy for investors.
Tobacco Control Research Group (TCRG)
Tobacco Control Research Group (TCRG) at the University of Bath conducts international, multidisciplinary research into the tobacco industry’s influence on health and policy. TCRG generates evidence to support effective tobacco control, informs public health policy, and provides training on industry monitoring and accountability to advance global health outcomes.
Survey of CFA institute members on latest ESG matters
The CFA Institute survey (Nov 2021) captures member views on ESG integration and sustainability reporting. Respondents support flexibility in ESG integration, oppose government mandates, and favour global product disclosure standards. They also prefer mandatory, globally consistent sustainability reporting with regulatory frameworks in place before adoption.
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.
RIAA Policy Platform 2025: Harnessing sustainable finance for a thriving Australia
The RIAA Policy Platform 2025 outlines nine policy priorities and two principles to align Australia’s finance system with sustainability goals. It recommends regulatory reforms, improved data, Indigenous inclusion, and stronger accountability to mobilise capital for a net zero, nature-positive economy that supports long-term economic resilience and societal wellbeing.