IFRS S1 sets general requirements for sustainability-related financial disclosures, requiring entities to report material sustainability risks and opportunities affecting cash flows, access to finance and cost of capital, using consistent governance, strategy, risk management, and metrics disclosures.

AASB S1 is a voluntary Australian standard setting general requirements for sustainability-related financial disclosures. It outlines objectives, materiality, governance, strategy, risk management, and metrics to inform users about risks and opportunities affecting cash flows, access to finance, and cost of capital.

Net Zero Asset Managers Initiative (NZAM) is a global investor initiative supporting asset managers committed to net zero greenhouse gas emissions. NZAM provides guidance, accountability frameworks, and public target disclosures, helping align investment portfolios with climate goals and support the transition to a net zero economy across global financial markets.

This is a series of legal and governance primers examining directors’ duties and corporate disclosure obligations in relation to climate and sustainability risks. It provides jurisdictional analysis and practical guidance to support board oversight, risk management and reporting as regulatory and market expectations evolve.

International Sustainability Standards Board (ISSB) develops global sustainability disclosure standards for capital markets.Operating under IFRS Foundation, ISSB issues IFRS S1 and IFRS S2, supporting consistent, comparable ESG and climate reporting.Used by regulators, investors and companies to align sustainability information with financial reporting across jurisdictions worldwide and regulatory frameworks.

Open Geospatial Consortium develops and promotes open standards for geospatial and location-based data. Open Geospatial Consortium (OGC) supports interoperability across climate, environment, urban planning and risk analysis by enabling consistent sharing, integration and use of spatial data across public and private sectors worldwide.

Drawing on Australia’s first national study of board-level engagement with nature, this article shows how directors are treating nature as a material governance and financial issue. It highlights how boards are extending climate governance systems to manage nature-related risks, adopt frameworks like TNFD, and build resilience and long-term value despite policy uncertainty.

The TNFD Nature Transition Plans tool provides guidance for integrating nature-related goals, actions, governance and disclosures into organisational transition planning. It supports alignment with the Global Biodiversity Framework and helps organisations assess, plan and communicate responses to nature-related dependencies, impacts, risks and opportunities.

This report presents a harmonised framework to assess the credibility of corporate climate transition plans. It defines core plan elements, assessment principles, and a four-step process to evaluate ambition, feasibility, consistency, governance, and financial alignment with Paris-aligned decarbonisation pathways.

IFRS Foundation is an independent, not-for-profit organisation that develops globally accepted accounting and sustainability disclosure standards.It oversees IFRS Accounting Standards and IFRS Sustainability Disclosure Standards, supporting transparency, comparability and trust in global capital markets for investors, companies and regulators worldwide.

The report sets a pragmatic policy on defence investments for Towards Sustainability-labelled funds, permitting defensive, non-lethal and dual-use activities with strict ESG due diligence, while excluding weapons producers. It affirms defence funding as primarily a government responsibility.

The UK Defence ESG Charter sets a voluntary, sector-wide framework for defence companies, covering climate transition, societal impact, and governance and ethics. It promotes decarbonisation, supply chain responsibility, skills development, ethical conduct, and collaboration, while allowing signatories to retain individual ESG strategies.

The 2021 Agreement on International Humane Trapping Standards establishes technical requirements and testing procedures for restraining and killing traps used to capture specific wild mammal species. It aims to ensure humane trapping practices through standardised certification, testing methodologies, and threshold injury scores, whilst providing for periodic review and multilateral cooperation amongst signatory nations.

This report provides guidance for companies on integrating affected stakeholder perspectives into science-based targets for nature, emphasising Indigenous rights, equity, and due diligence. It outlines who to engage, how to engage, and how to evaluate engagement across the SBTN five-step process.

The TNFD roadmap outlines actions to improve market access to decision-useful nature-related data. It proposes data principles, pilot testing and a potential Nature Data Public Facility to address data quality, comparability, cost and accessibility for corporate reporting, target setting and transition planning.

The report examines how climate-related data are used in investment decision-making, highlighting limitations in availability, consistency, and comparability. It reviews greenhouse gas metrics, evolving global disclosure standards, and regulatory milestones, and outlines practical strategies for investors managing imperfect climate data.