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Sustainable Finance Roundup September 2025: Policy, Markets, and Momentum

This month’s sustainability roundup covers Australia’s new 2035 emissions target, ASIC’s final climate disclosure guidance, and Fortescue’s revised transition plan. It also examines global developments, from ISSB reporting updates and TNFD nature disclosures to Woodside’s gas extension, rising physical climate risks, and evolving ESG policy debates shaping corporate and investor responses.
Article
20 October 2025

Australia's new horizon: Climate change challenges and prudential risk

Australian Prudential Regulation Authority
This speech by Geoff Summerhayes of the Australian Prudential Regulation Authority (APRA) highlights climate change as a material financial risk for regulated entities. It outlines transition and physical risks, regulatory expectations for climate-related disclosures, and the need for scenario analysis in risk management to ensure prudential stability and corporate accountability.
Research
17 February 2017

Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2

Australian Accounting Standards Board (AASB)
This report summarises guidance from the AASB and AUASB on applying AASB Practice Statement 2 to climate-related and other emerging risks. It explains how such risks may be material to financial statements, outlines related accounting and auditing considerations, and emphasises the need for transparent disclosure and investor-relevant information.
Research
13 December 2018

Lazard

Other
Lazard offers global financial advisory and asset management services, specialising in mergers and acquisitions, restructuring, capital markets and investment strategy. Founded in 1848, it serves institutional clients, corporations, governments and high-net-worth individuals across 40+ cities worldwide.
Organisation
1 research item

Final report of the expert panel on sustainable finance: Mobilizing finance for sustainable growth

Government of Canada
This report summarises recommendations from Canada’s Expert Panel on Sustainable Finance to mobilise private capital for low-carbon, resilient growth: improve market clarity and standards (incl. TCFD), build national climate data (C3IA), and develop financing solutions such as green and transition instruments, infrastructure investment, and building retrofits, supported by enabling policy.
Research
16 July 2019

Global fossil fuel divestment commitments database

Stand.earth
Global Fossil Fuel Divestment Database: a comprehensive, publicly accessible tracker of institutional fossil-fuel divestment commitments worldwide, maintained by Stand.earth. Lists institutions, commitment types (full, partial, coal/tar sands), and total assets committed, supporting benchmarking and verification of announcements.
Online tool/database

Responsible Returns

Responsible Investment Association Australasia (RIAA)
ResponsibleReturns is a directory that enables users to find independently certified ethical, sustainable or responsible banking, superannuation and investment products.
Online tool/database

2019 Hutley opinion: Climate change and directors’ duties

Centre for Policy Development (CPD)
This report summarises legal opinions by Noel Hutley SC and Sebastian Hartford Davis for the Centre for Policy Development, concluding that Australian company directors must assess, disclose and manage foreseeable climate risks. It highlights growing regulatory and investor expectations, making climate oversight a key element of directors’ duties and liability exposure.
Research
26 March 2019

Global sustainable investment review 2018

Global Sustainable Investment Alliance
This report summarises global sustainable investment trends from 2016 to 2018, noting a 34 per cent increase to USD 30.7 trillion. Japan saw the fastest growth, while Europe remained the largest market. The leading strategies were ESG integration, exclusionary screening, and shareholder engagement across major investment regions.
Research
19 June 2019

Responsible investment benchmark report Australia 2024

Responsible Investment Association Australasia (RIAA)
This report summarises the growth and performance of Australia’s responsible investment market in 2023, with RI assets reaching A$1.6 trillion, or 41% of total managed funds. It highlights strengthened ESG integration, transparency, and stewardship, reflecting increasing investor demand, regulatory developments, and alignment with global sustainability standards.
Research
19 November 2024

Responsible investment benchmark report Aotearoa New Zealand 2024

Responsible Investment Association Australasia (RIAA)
This report summarises the 2024 benchmarking of New Zealand’s responsible investment market, assessing 70 investment managers using RIAA’s Responsible Investment Scorecard. It finds NZ$207 billion in responsible assets, representing 56% of total funds, and highlights expanding ESG integration, transparency, stewardship, and impact investing alongside strengthened regulation and market maturity.
Research
12 March 2024

From values to riches 2017: Charting consumer attitudes and demand for responsible investing in Australia

Responsible Investment Association Australasia (RIAA)
This report summarises Australians’ growing demand for responsible investment. Conducted by the Responsible Investment Association Australasia, it finds 92% expect their superannuation and investments to align with their values, with many willing to switch providers. Renewable energy, healthcare, sustainable practices, and human rights are leading investment priorities.
Research
14 November 2017

Fiduciary duty in the 21st century final report

United Nations Environment Programme Finance Initiative (UNEP FI)
This report summarises how integrating environmental, social and governance (ESG) factors is now a fundamental part of fiduciary duty. It finds that ESG issues are financially material, embedded in global regulation, and essential for prudent, loyal and transparent investment decisions by institutional investors.
Research
16 May 2022

From values to value: The commensuration of sustainability reporting and the crowding out of morality

This study examines the evolution of sustainability reporting in the Netherlands, showing how moral intentions of corporate responsibility became standardised and financialised. Through commensuration, sustainability shifted from ethical values to measurable economic indicators, leading to a “crowding out of morality” as reporting prioritised comparability, performance, and investor relevance over genuine moral purpose.
Research
1 March 2023

The future of emissions

This report proposes using firm-level emission futures contracts to better measure and incentivise real environmental impact from ESG investing. It finds that current backward-looking ESG ratings fail to predict emission reductions and may misallocate capital to higher-polluting firms. Market-based, forward-looking emission futures could improve measurement, incentives, and investment impact.
Research
30 January 2024

Impact-linked finance: Learning from eight years and ideas for the future

Roots of Impact
This report by Roots of Impact (2024) reviews eight years of experience implementing Impact-Linked Finance (ILF), a structuring approach that rewards measurable social or environmental outcomes by linking financial terms to impact performance. It outlines ILF’s evolution, design principles, effectiveness benchmarks, and opportunities to scale through collaboration and new impact-linked instruments.
Research
24 June 2024
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