This is the final report from a four-year, multi-stakeholder/multi-jurisdiction research and engagement exercise. It demonstrates that environmental, social and governance integration is a component of investors' fiduciary duty. In order to fulfill this duty, regulators and policymakers must better understand fiduciaries’ needs and establish policies that support this approach.

Australian Government guidance to entities reporting under the Modern Slavery Act 2018. The guidance provides information on what is modern slavery, how it might impact on reporting entities, what obligations entities have under the Act, and how to report against mandatory criteria using case studies as illustrations.

A critical review and gap analysis of the pension industry’s positioning in regard to the recommendations from the Task Force on Climate-related Disclosures. The review includes a rating index of the world’s 100 largest public pension funds with rankings linked to both their approach and engagement.

This report contains the final recommendations of the Task Force on Climate-related Financial Disclosures. It includes information on climate-related risks and opportunities, scenario analysis, and guidance to support organisations from all sectors to make climate-related financial disclosures consistent with these recommendations.

This Task Force on Climate-related Financial Disclosures (TCFD) handbook provides examples of good practice climate-related financial disclosures across the four core TCFD elements of governance, strategy, risk management, metrics and targets from corporates across the G20.

The Sustainability Accounting Standards Board (SASB) connects businesses and investors on the financial impacts of sustainability. An independent non-profit, SASB develops reporting standards that enable businesses around the world to identify, manage and communicate financially-material, sustainability information to investors.

The Financial Stability Board (FSB) established the Task Force on Climate-related Financial Disclosures to develop recommendations for more effective disclosures. The recommendations aim to promote more informed investment, credit and insurance underwriting decisions to enable stakeholders to better understand carbon-related assets and the financial system’s exposures to climate-related risks.

This report published by IEEFA highlights the fact that over a hundred globally significant financial institutions are divesting from coal projects. It mentions that these major financial institutions, including commercial banks, insurance companies, pension funds, asset management companies, and development finance institutions, are building up the momentum against coal projects.

The Poverty Footprint is a tool that enables companies and partners to implement a people-centred assessment of corporate impacts on poverty. The report is used to better understand the impacts of operations and value chain on people and poverty, and to turn this learning into action.

The Climate Disclosure Standards Board (CDSB) is an international consortium of business and environmental NGOs. It is committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.

This report introduces the investment strategies available to investors in their efforts to align their portfolios with a lower carbon, more climate-resilient economy. The guide focuses on three main areas for investor action: climate-aligned investment opportunities, integration of climate-related risks and opportunities into investment processes, and phasing out investment in thermal coal.

Morgan Stanley Institute for Sustainable Investing and Bloomberg L.P. report highlights how sustainable investing has transformed from a given fiduciary duty into a strategic business imperative in the financial markets. Asset managers in the U.S. perceive this shifting investment landscape as a new opportunity to create increasingly competitive returns and more productive portfolios in the coming years.

The Business and Human Rights Resource Centre (BHRRC) works to advance human rights in business and eradicate abuse. They achieve this by amplifying the voices of the vulnerable as well as being human rights advocates in civil society, media, companies and governments.

This paper shares key ESG integration trends that Russell Investments has found in the fixed income market. It is based off observations derived from their 2019 Annual ESG Manager Survey and discussions with fixed income market practitioners looking at ESG considerations and implementations in their investment process.

This report introduces the Sustainability-Linked Bond (SLB) Principles and provides guidelines for structural features, disclosure and reporting, to bring integrity into the SLB market. The guide is intended for market participants and designed to drive the provision of information to increase capital allocation in these instruments.

This guide created by BMO Global Asset Management shows how and why they incorporate ESG factors and stewardship activities into their corporate fixed income investments and engagement approach. The guide also looks at how the growing sustainable bonds market is enabling fixed income investors to align investments with sustainability goals.