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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Climate risk self-assessment survey series
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.
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.
Directors’ duties navigator: Climate risk and sustainability disclosures series
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.
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.
Digital Safety Toolkit
Ofcom illegal content compliance guidance provides practical direction for online services on meeting UK Online Safety Act duties. It outlines risk assessment, governance, and mitigation measures for illegal content, supporting regulatory compliance, internal controls, and accountability for platforms operating in or impacting the UK market.
Double Materiality Assessment Tool
The Bloom Sustainability Double Materiality Tool supports CSRD-aligned assessments by identifying, scoring, and prioritising impact and financial risks and opportunities. It combines structured stakeholder input with quantitative scoring to document materiality outcomes and provide audit-ready outputs for sustainability and ESG reporting.
Natural Resources Canada (NRCan)
Natural Resources Canada (NRCan) is a federal department advancing sustainable development of Canada’s energy, minerals, forests and earth sciences. It delivers research, data, policy and tools on climate change, clean energy, critical minerals and resource efficiency, supporting evidence-based decision-making by governments, industry and the public across domestic and international contexts.
Open Land Contracts Database
OpenLandContracts.org is an online, searchable repository of publicly available contracts and related documents for large-scale land, agriculture, forestry and renewable energy investments. It provides full texts and annotated summaries of key social, environmental, fiscal and operational terms to support analysis, comparison and transparency.
Roadmap development tool for adopting ISSB Standards
IFRS Foundation Sustainability Disclosure Standards Roadmap Development Tool is an online resource supporting jurisdictions in planning adoption of IFRS Sustainability Disclosure Standards. It outlines key steps, policy choices, timelines, and implementation considerations to support consistent, decision-useful sustainability reporting aligned with financial markets.
Sustainability Reporting Navigator
Sustainability Reporting Navigator (SRNAV) is an online database and benchmarking platform providing access to over 500 mandatory CSRD sustainability reports, interactive comparison tools and research insights to support systematic analysis of corporate sustainability disclosures. It includes a free benchmarking hub for reports and disclosure data under the EU CSRD regime. Accounting Research Centre (ARC) is a research centre operated within the EAA, created to develop and host research tools and databases such as SRNAV.
IPE Green supply chain
The Institute of Public & Environmental Affairs Green Supply Chain Supplier Database tracks environmental compliance of Chinese suppliers. It consolidates government violation records and corporate disclosures to support supply chain due diligence, risk screening, and ESG assessment by investors and companies.
Tackling the insurance protection gap: Leveraging climate mitigation and nature to increase resilience
This white paper analyses how climate change and nature loss are widening insurance protection gaps in advanced economies. It outlines impacts on affordability and coverage, and recommends combining climate mitigation, nature-based solutions, and regulatory reforms to strengthen resilience and maintain insurability.
Database of Business Enterprises Pursuant to Human Rights Council Resolutions 31/36 and 53/25
A document database maintained by the Office of the United Nations High Commissioner for Human Rights providing structured access to official Human Rights Council documentation from sessions 31–36, including resolutions, reports, and meeting records, for reference, review, and archival research purposes.
Department for Energy Security and Net Zero (DESNZ)
Department for Energy Security and Net Zero (DESNZ) is a UK government department responsible for energy security, net zero delivery and climate policy. It develops regulation, strategy and analysis across power, heat, industry and low-carbon transition, supporting economic resilience and emissions reduction in the United Kingdom through design and implementation.
Financial Rights Legal Centre
Financial Rights Legal Centre is an Australian consumer advocacy organisation providing free legal advice, research and policy analysis on financial services. It focuses on banking, insurance, credit and debt, supporting consumer protection, fair regulation, and improved access and affordability within Australia’s financial system.
Consumer Action Law Centre
Consumer Action Law Centre is an independent Australian consumer advocacy organisation advancing fair markets and consumer rights. It delivers legal assistance, policy advocacy, and research on financial services, energy, housing, and essential services, working with regulators and communities to improve consumer protection and economic justice.