Library | Sustainable Finance Practices

Laws and regulations

Government policies, legislation, and regulatory frameworks that shape sustainable finance practice, including mandatory disclosure rules, climate law, financial regulation, and ESG-related requirements.

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Global trends in climate change litigation series

Grantham Research Institute on Climate Change and the Environment
This benchmark series provides annual snapshots of global climate change litigation, synthesising research on how courts and legal processes are being used in relation to climate policy, corporate conduct and governance. It tracks evolving legal approaches and emerging themes to support understanding of climate-related legal risk and accountability.
Benchmark/series
1 November 2024

Sustainable finance progress tracker series

Australian Sustainable Finance Institute (ASFI)
This benchmark series provides an annual, independent assessment of progress in implementing Australia’s sustainable finance roadmap and action plan. It tracks policy, regulatory, market and institutional developments, offering a consistent framework to monitor how the financial system is aligning with sustainability objectives over time.
Benchmark/series
1 November 2025

The Inevitable Policy Response (IPR)

Finance / Corporate Focused NGOs & Think Tanks
Inevitable Policy Response (IPR) is a climate policy analysis initiative focused on forecasting government responses to climate change. IPR produces investor-focused research, scenarios and tools, including the Transition Monitor, to assess transition risk, policy timing and financial impacts across sectors and regions for global financial markets and capital allocation decisions.
Organisation
1 research item

Climate fiduciaries: part III – mind the model gap

The article explores how pension funds rely on imperfect climate models to assess financial risk and whether fiduciary duty requires deeper scrutiny of their assumptions. It highlights emerging legal challenges, model limitations, and the shift toward richer scenarios and climate narratives in investment decision-making.
Article
6 February 2026

Global rights index series

International Trade Union Confederation (ITUC)
This benchmark series provides an annual, country-level assessment of how governments and employers respect internationally recognised labour rights. It offers a consistent framework to compare workers’ rights protections across regions and over time, supporting analysis of legal conditions, enforcement practices, and systemic risks affecting working people.
Benchmark/series
27 May 2025

Sustainability disclosure landscape report for risk management: Insights from climate-focused case studies

United Nations Environment Programme Finance Initiative (UNEP FI)
This report reviews sustainability disclosure standards and regulatory uptake, focusing on climate-related risk management. Using case studies, it examines IFRS S1 and S2 implementation, materiality assessments and transition plans, highlighting disclosure gaps, data challenges and practical approaches to improve decision-useful climate risk reporting.
Research
20 August 2025

IFRS S2: Climate-related disclosures

IFRS Foundation
IFRS S2 sets mandatory climate-related disclosure requirements for entities, covering governance, strategy, risk management, and metrics and targets. It integrates TCFD recommendations and SASB guidance to improve consistency, comparability and decision-useful information for users of general purpose financial reports.
Research
11 December 2025

AASB S2: Climate-related disclosures

Australian Accounting Standards Board (AASB)
AASB S2 establishes mandatory climate-related financial disclosure requirements for Australian entities, aligned with IFRS S2. It requires reporting on governance, strategy, risk management, and metrics and targets, including greenhouse gas emissions, where climate risks and opportunities may affect cash flows, access to finance, or cost of capital.
Research
19 December 2025

Sustainable Finance Roundup January 2026: Geopolitics, Energy Transitions, and Systemic Risk

This month’s sustainable finance article roundup examines a landscape increasingly shaped by geopolitics and climate risk, as near-term fragmentation, energy security, and affordability pressures collide with intensifying long-term threats from climate change, biodiversity loss, and water stress. The works featured analyse how these dynamics are reshaping capital allocation, disclosure, and resilience planning, demonstrating the growing need for sustainable finance to integrate geopolitical risk with real-economy transition.
Article
2 February 2026

Carbon Market Watch

Issue Focused NGOs & Think Tanks
Carbon Market Watch is an independent climate policy NGO focused on carbon markets, offsets and climate finance integrity. It monitors EU and global climate policies, produces research and policy analysis, and advocates for robust carbon market rules that protect environmental integrity, human rights and ambition across voluntary and compliance systems.
Organisation
1 research item

European Centre for Constitutional and Human Rights (ECCHR)

Finance / Corporate Focused NGOs & Think Tanks
European Center for Constitutional and Human Rights is an independent human rights organisation using strategic litigation and legal advocacy to advance accountability worldwide. ECCHR works on business and human rights, international crimes, migration, and democratic freedoms, producing casework, research, and public interventions for courts, policymakers, and civil society globally.
Organisation

State and trends of carbon pricing series

The World Bank
The State and Trends of Carbon Pricing series provides an annual, global overview of carbon pricing policies and carbon markets. It reviews the development and structure of carbon taxes, emissions trading systems, and crediting mechanisms to support policy, regulatory, and market analysis.
Benchmark/series
16 June 2025

Climate risk self-assessment survey series

Australian Prudential Regulation Authority
This series presents APRA’s Climate Risk Self-Assessment Surveys, which review how APRA-regulated entities approach governance, risk management, metrics, targets and disclosure of climate-related financial risks. It provides a consistent, periodic view of industry practices and alignment with prudential guidance over time.
Benchmark/series
12 November 2024

Climate fiduciaries: part II – the duty of even-handedness

This article explores the fiduciary duty of even-handedness and its implications for climate-aware pension fund investing, focusing on emerging legal challenges in Australia and Canada. It argues that unmanaged climate risk may breach trustees’ obligations to act equitably across generations, particularly where younger members bear disproportionate long-term harm.
Article
28 January 2026

Directors’ duties navigator: Climate risk and sustainability disclosures series

Commonwealth Climate and Law Initiative
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.
Benchmark/series
1 January 2026

The i-frame and the s-frame: How focusing on individual-level solutions has led behavioral public policy astray

The report argues that behavioural public policy has over-emphasised individual-level (“i-frame”) solutions, often aligning with corporate interests and weakening systemic reform. It contends that structural (“s-frame”) interventions, alongside institutional changes in research and policy design, are necessary to address entrenched social and economic problems effectively.
Research
26 September 2025
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