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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Empowering consumers as partners in sustainability: Case studies on financial regulation and implementation

Fair Finance Asia
This report by Fair Finance Asia examines financial regulation through case studies in Thailand, Pakistan, Indonesia, and Cambodia. It highlights systemic gaps in consumer protection, cybersecurity, gender-responsive inclusion, and ESG accountability. Recommendations are provided for regulators and banks to strengthen consumer engagement and promote sustainable finance practices across Asia.
Research
15 July 2026

Off the books: Practical guidance for business

Walk Free
This report provides practical guidance for Australian businesses to identify and address migrant worker exploitation. Based on a survey of 9,963 temporary visa holders, it highlights risks like ABN misclassification, casual employment, night shifts, and misleading payslips. It offers due diligence tips and remediation steps to ensure compliance.
Research
3 August 2026

OECD Due Diligence Policy Mapping Tool

Organisation for Economic Co-operation and Development (OECD)
The OECD Due Diligence Policy Mapping Tool compares global responsible business conduct legislation against the OECD's six-step framework. It helps users identify regulatory convergence and differences in mandatory due diligence requirements.
Resource hub

SUSREG annual report series

World Wide Fund for Nature (World Wildlife Fund – WWF)
This benchmark series provides a comprehensive assessment of sustainable financial regulations and central banking activities. It tracks progress across global jurisdictions in integrating climate, environmental, and social risks within banking, insurance, and capital markets sectors, supporting the transition towards a net-zero and nature-positive global economy.
Benchmark/series
9 December 2025

The Paris Agreement ten years later: Navigating climate uncertainty and tipping points

European Central Bank (ECB)
This research evaluates the Paris Agreement ten years on, highlighting critical implementation and ambition gaps. It identifies a triple-track crisis involving geophysical inertia, cognitive barriers, and policy lags. The report proposes a precautionary paradigm using technological and financial levers to navigate climate uncertainty and prevent irreversible tipping points.
Research
4 July 2016

Industrial policies for multi-stage production: The battle for battery-powered vehicles

National Bureau of Economic Research (NBER)
This research analyses industrial policies for the multi-stage electric vehicle supply chain. It evaluates consumer subsidies and local content requirements, finding that while protectionist measures expand domestic production, they can significantly increase costs and reduce overall adoption compared to unconditional subsidies that maximise scale economies.
Research
12 February 2026

Best practice transition plans for listed equity asset managers

Most listed equity managers now have a target. Fewer have a plan that shows how it will be met. By January 2024, 264 Net Zero Asset Managers signatories had had their targets reviewed. Method is no longer the hard part.
Article
4 September 2026

ASEAN sustainable finance state of the market series

Climate Bonds Initiative
This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.
Benchmark/series
9 May 2023

Climate-related disclosures: Insights from our reviews 2026

Financial Markets Authority (FMA)
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Research
26 May 2026

Why shareholder-driven corporate social responsibility failed

European Corporate Governance Institute (ECGI)
This report analyses why shareholder-led corporate social responsibility failed in the early 2020s. It argues that political forces blocking government regulation also dismantle private CSR initiatives. Using the BlackRock-Texas conflict as evidence, it concludes that direct political action is the only viable path for systemic change.
Research
21 May 2026

Templates in the EU Inc. regulation proposal

Leibniz Institute for Financial Research SAFE
This research evaluates the European Commission’s Proposal for an optional 28th corporate law regime. It argues that proposed model articles of association fail to support venture capital-backed firms. The authors identify four shortcomings regarding scope, process, logic, and safe-harbour effects, suggesting a dedicated drafting track and broader coverage.
Research
18 May 2026

Artificial intelligence and sustainability transitions: Emergent opportunities, risks, and governance

Columbia Center on Sustainable Investment
This report examines the intersection of artificial intelligence and sustainability transitions, detailing opportunities and risks across environment, energy, labour, finance, and democracy. It proposes a three-layered governance framework and a phased roadmap for global scientific alignment, interim safety measures, and a binding international framework convention to ensure societal well-being.
Research
28 March 2026

ShareAction policy paper: Defending and strengthening the AGM as a forum for corporate accountability

ShareAction
This ShareAction report advocates for mandatory hybrid AGMs to ensure corporate accountability. It argues that online-only formats diminish shareholder scrutiny and enable management to stage-manage proceedings. The document recommends amending the 2006 Companies Act and provides case studies of poor virtual AGM practices across several major companies.
Research
15 June 2026

The current state of BRSR in corporate India 2.0

CFA Institute Research & Policy Centre
This report analyses Business Responsibility and Sustainability Reporting (BRSR) data from 300 Indian companies over three years. It identifies progress in disclosure quality, energy intensity trends, and assurance practices. Recommendations focus on standardisation and sector-specific guidance to enhance the decision usefulness of sustainability data for investors and regulators.
Research
4 June 2026

Ceres: Our work on energy affordability

Ceres
A Ceres initiative and playbook focused on curbing rising energy prices through clean energy expansion, providing policymakers and investors with strategies for a modern, efficient, and affordable energy system.
Resource hub
23 July 2026

Environmental crime: From blind spot to business risk

United for Wildlife
This report identifies environmental crime as an illicit economy worth USD 300 billion, posing significant financial risks to global businesses. It examines how illegal goods permeate supply chains and details tightening regulations. The research provides strategic actions for organisations to improve traceability and manage exposure effectively.
Research
8 June 2026
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