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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Guidance for voluntary climate change mitigation
This guidance outlines expectations for voluntary climate change mitigation in New Zealand. It details six core principles for high-integrity carbon credits, including additionality and permanence. It distinguishes between contribution and exclusive-use claims and clarifies the role of the New Zealand Emissions Trading Scheme and Nationally Determined Contributions.
Legal liability vs. proportional representation: What works in improving poor investor protection?
This research evaluates Korean governance reforms, comparing director legal liability with proportional representation. Findings indicate that markets react positively to increased director liability, especially for undervalued firms. Conversely, mandated proportional representation triggers negative reactions, as investors fear boardroom conflicts may hinder strategic decision-making and reduce board cohesion.
Advancing competition for financial inclusion: Six policy considerations for financial sector authorities
This report provides six policy considerations for financial sector authorities to promote competition and advance financial inclusion. Drawing on eight country case studies, it explains how regulators can use existing mandates, coordinate across sectors, and leverage infrastructure design to address market concentration and support digital financial innovation.
Solutions to protect consumers from fraud in digital finance
Curating 56 successful fraud protection solutions, this report details strategies across intelligence sharing, telecom security, and biometrics. It highlights how AI-driven oversight and multi-sector collaboration, such as Malaysia's NSRC and UK's reimbursement rules, can reduce losses and restore consumer trust in digital financial ecosystems.
Worlds apart: Contrasting US-China approaches to scaling clean technology manufacturing
Global clean technology manufacturing investment has declined significantly, led by pullbacks in China and the United States. While China addresses overcapacity, US investment reversed following the One Big Beautiful Bill Act. This report explores the diverging drivers, policy shifts, and future competitive landscape for both nations.
Innovations in sustainability systems to support corporate due diligence
A resource hub from ISEAL Alliance providing case studies on how sustainability systems support corporate due diligence. It explores innovations like gamified worker training and digital risk assessments to improve supply chain transparency and human rights monitoring.
Circular economy practice in India: Three case studies
This report examines India’s transition to a circular economy, highlighting policy frameworks like Extended Producer Responsibility and NITI Aayog’s strategic focus areas. Through case studies of Siemens, Tata Steel, and Volvo Construction Equipment, it demonstrates how circular principles drive resource efficiency, waste reduction, and business value.
Limited impacts of shareholder pressure on climate strategy of fossil firms
This research examines shareholder pressure on US fossil fuel firms’ climate strategies. Using NLP to analyse 10-K filings and SEC regulatory changes, it finds limited impact on substantive reforms. Firms often employ symbolic disclosures or procedural tactics to resist decarbonisation, suggesting that mandatory policy is required for transition.
Reconsidering supply chains and industrial policy from the economic security perspective
This report analyses supply chain resilience and industrial policy through the lens of economic security. It evaluates market failures in supply chain investment, examines cases of Chinese economic coercion, and assesses Japanese semiconductor subsidies for TSMC and Rapidus, emphasizing the roles of diversification, existing industrial clusters, and international research collaboration.
AI systems at work: A changing psychosocial work environment
This International Labour Organization report examines the psychosocial risks of AI systems in workplaces. It identifies how algorithmic management and advanced robotics impact mental health, autonomy, and privacy. The paper advocates for integrated regulatory frameworks across labour law and safety standards to protect workers from emerging digital hazards.
The green central banking scorecard series
The Green Central Banking Scorecard is a benchmark series that ranks G20 central banks and financial regulators on their progress in integrating environmental considerations into their operations. It assesses institutions across research and advocacy, monetary policy, financial policy, and leading by example categories to encourage a just green transition.
Rust in motion: The political environmental trap of vehicle tax exemptions
This research examines Brazil's vehicle tax exemptions, finding that lower age thresholds increase fleet age, pollution and infant health risks. It identifies a 'political environmental trap', where raising exemption ages leads to significant electoral penalties for incumbents, despite the policies resulting in a net welfare loss.
Legal opinion on enabling impact investing
This legal opinion examines how the Trusts Act 2019 enables New Zealand trustees to engage in impact investing. It reframes fiduciary duties, addresses perceived barriers like SIPO wording, and provides practical realities for organisations seeking to align capital investments with charitable purposes while generating financial returns.
Optimal flood insurance in a second-best world: Fiscal spillovers, reclassification risk and moral hazard
This report evaluates the U.S. National Flood Insurance Program's transition to risk-based pricing. It finds that unintended consequences, such as increased ex post disaster spending and household exposure to climate uncertainty, outweigh moral hazard costs. The authors conclude that an optimal premium subsidy of 52% is required.
Empowering consumers as partners in sustainability: Case studies on financial regulation and implementation
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.
Off the books: Practical guidance for business
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.