Guide outlines frameworks for assessing, managing and reporting physical climate risks in investment portfolios. It covers exposure mapping, hazard identification, financial impact metrics (e.g. AAL, Climate VaR), scenario analysis, adaptation strategies and regulatory alignment, emphasising integration into governance, risk management and disclosure processes.

Develops a multi-sided matching model showing stakeholder exit or engagement depends on whether harm scales with productivity. When it does, high-productivity stakeholders exit, triggering reallocation spillovers that reduce harm economy-wide. Firm-level analyses underestimate impact by missing these general equilibrium “trickle-down” effects.

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.

OECD’s Green Finance and Investment series provides policy analysis and guidance to mobilise public and private finance for green growth. It examines how regulatory frameworks and investment strategies can scale funding for low-carbon, climate-resilient and resource-efficient infrastructure, technologies and businesses.

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.

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.

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.

Sectoral roadmaps translate national climate targets into sector-specific decarbonisation pathways, guiding policy, investment and corporate transition plans. They align real-economy activity with finance, reduce uncertainty, and support risk assessment and capital allocation, strengthening the credibility and implementation of whole-economy transition planning.

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.

Examines how the ICJ’s climate advisory opinion may elevate climate-related risks and regulatory pressures, increasing directors’ duty of care. Highlights litigation, disclosure, and transition risks, particularly for emissions-intensive sectors, and emphasises informed decision-making and accurate reporting to mitigate liability.

Assesses climate policies across 37 jurisdictions and six domains, finding overall strengthening despite political pressures, but slow implementation. Highlights rising policy leadership in developing regions and persistent gaps in ambition and execution relative to Paris Agreement targets.

Impact investing in Asia is expanding, with $80 billion allocated and strong investor satisfaction. Returns largely meet or exceed expectations, led by private equity. Capital targets financial services, energy and healthcare, addressing a $1.5 trillion SDG gap, with growing private sector participation and regional variation.

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.

ASIC report outlines good practices for whistleblower programmes, based on a review of selected firms. It highlights governance, culture, training, monitoring, and use of disclosures to improve performance, alongside executive accountability and board oversight to ensure compliance with Corporations Act requirements.

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.

Explains how internal whistleblowing systems help organisations detect misconduct early, reduce legal and financial risks, and strengthen compliance, culture and reputation. It outlines key features of effective mechanisms and demonstrates their role in improving risk management, preventing losses and supporting long-term value creation.