Framework for impact statements, valuing organisations’ societal effects across natural, human and social capital using eQALY. It outlines scope, data, modelling, reporting, governance and case studies to support comparable, decision-useful impact valuation.

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.

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.

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.

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.

This handbook explains sustainable finance concepts, ESG scoring, regulation, reporting, sustainable products, impact investing, biodiversity, climate risk measurement, transition and physical risk modelling, portfolio construction, stress testing and risk management for finance practitioners.

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.

The UK Stewardship Code (2026) sets voluntary principles for asset owners, managers and service providers to demonstrate effective stewardship through transparent, outcomes-focused reporting, supporting responsible capital allocation and long-term value creation for clients and beneficiaries.

This review applies systems thinking to sustainable finance, analysing key actors, influence mechanisms and feedback loops. It identifies barriers such as weak ESG metrics and poor risk integration, and highlights opportunities for collaboration to align capital flows with sustainability and ecological resilience.

The GRI Standards are globally recognised sustainability reporting guidelines enabling organisations to disclose economic, environmental and social impacts in a consistent and comparable way. They support transparency, accountability and informed decision-making by helping organisations identify, measure and communicate material ESG impacts and contributions to sustainable development.

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.

Amnesty International assesses 13 leading EV makers’ public reporting on human rights due diligence in battery mineral supply chains. It finds uneven progress since 2017, but no company demonstrates adequate alignment with international standards; Mercedes-Benz and Tesla lead, while BYD ranks last.

Sets out overarching principles and framework for high-integrity UK nature markets, covering credit generation, trading and storage. Emphasises transparency, additionality, governance, verification and registries to ensure credible environmental outcomes, prevent greenwashing, and support investment in nature recovery.

Transparency International sets out a framework for monitoring internal whistleblowing systems, covering data collection, reporting, confidentiality, stakeholder accountability, performance indicators, retaliation complaints, trust and awareness measures, and resource tracking to help organisations assess effectiveness and improve protections and governance.

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.

Fitch’s ESG Regulations Tracking Tool monitors global ESG-related regulatory developments affecting corporates. It provides structured, regularly updated insights on policy changes, jurisdictional trends and compliance requirements, supporting finance professionals in assessing regulatory risk, aligning strategies and understanding evolving ESG obligations across multiple markets and sectors.