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.
Team Altiorem recommends
Refine
461 results
REFINE
SHOW: 16
Too little too late? Nationwide carbon trading in China
This study evaluates China's rate-based National Emissions Trading Scheme using satellite imagery. It finds high-efficiency plants increased electricity generation and carbon emissions by approximately 5% relative to low-efficiency plants. The programme incentivised production without significantly reducing emission intensity, leading to an estimated aggregate increase in carbon dioxide emissions.
Anti-woke corporate governance
This research explores the emergence of partisan corporate governance, focusing on Texas as a conservative competitor to Delaware. It examines legislative changes to limit shareholder litigation and influence, the regulation of proxy advisors, and the resulting legal and political risks for corporations navigating an increasingly politicised regulatory environment.
Stakeholder engagement and ESG in China
This research analyses China’s state-led stakeholder empowerment model for ESG integration. It identifies economic, policy, compliance, and sustainability drivers while examining channels such as shareholder activism and representative litigation. The article proposes a tiered institutionalisation framework to resolve procedural indeterminacy and strengthen collective action infrastructure within concentrated ownership structures.
Asset manager capture
This research examines "reverse capture", where government actors pressure large asset managers to advance political agendas. It analyses how expanding presidential power and market concentration enable this dynamic, using the ESG retreat as an illustration. The authors recommend narrowing fiduciary duties to insulate investment stewardship from political interference.
Corporate governance scandals in India’s banking and financial services sector
This research examines corporate governance failures in India’s financial sector, focusing on scandals at YES Bank, IndusInd Bank, and IL&FS. It analyses the impact of 'star' promoters, gatekeeper failures, and regulatory fragmentation, advocating for enhanced standards of care for directors and a wholesale reconsideration of sector-specific governance frameworks.
Regulating artificial intelligence in finance: Lessons from Singapore
This research analyses Singapore's multi-layered approach to regulating artificial intelligence in finance. It evaluates frameworks like the FEAT Principles and Project MindForge while identifying risks such as deepfakes and bias. The paper recommends establishing a dedicated regulatory sandbox and shared responsibility frameworks to manage evolving technological and third-party risks.
European employment and social outlook series
This report is part of a series providing an analysis of labour market and social developments within the European Union. It examines the relationship between job quality, productivity and economic performance, evaluating dimensions such as earnings and job security to inform evidence-based policymaking across Member States.
The impact of climate change on human health and pharmaceuticals
This research review examines how climate change and extreme weather increase morbidity across major organ systems. It highlights how rising temperatures and humidity compromise pharmaceutical stability and efficacy, particularly for vulnerable populations. The report calls for updated clinical guidelines and climate-resilient pharmaceutical regulations to safeguard public health.
Poison plastics: How chemicals in everyday plastics are harming your health
This Environmental Justice Foundation report examines the health risks associated with chemicals in everyday plastics. It reveals that 92.8% of assessed chemicals pose high risks, including cancer and hormone disruption. The document calls for a Global Plastics Treaty to reduce production and eliminate hazardous substances through a precautionary approach.
Climate-related risks, opportunities and impacts – Identification to quantification: An approach for identifying and assessing climate-related risks and opportunities and their associated anticipated impacts and anticipated financial impacts
This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.
Manufactured consent: Stopping the harm from manipulative lead generation
Lead generation in Australia's digital economy has become a significant source of consumer harm, involving the harvesting of contact details for sales pitches. This report examines manipulative practices that manufacture consent to avoid consumer protections, highlighting the $1 billion loss from the First Guardian and Shield Master Funds collapse.
State of sustainable business 2026
This 2026 research identifies a shift toward a pragmatic era in corporate sustainability, dominated by regulatory compliance. Key findings reveal a disconnect between sustainability teams and executives, stagnant budgets, and a focus on direct operations. AI adoption is rising for reporting, though formal governance remains nascent.
Oil spill 2: How fossil fuel interests are polluting the US's carbon market rulemaking
This report investigates the influence of fossil fuel companies and trade associations on US carbon market regulations. It details extensive lobbying in California and representative roles at the federal level, arguing that these efforts maintain low-quality credits to delay genuine decarbonisation and enable greenwashing.
Corruption perceptions index series
The Corruption Perceptions Index is a global benchmark series assessing perceived public sector corruption levels across 182 countries and territories. Produced by Transparency International, the index draws on independent data to provide comparative scores, assisting stakeholders in identifying governance risks and evaluating the effectiveness of anti-corruption reforms and institutional integrity.
Futureproofing industry: Investor priorities for a reformed Safeguard Mechanism
This report outlines investor priorities for reforming Australia's Safeguard Mechanism during the 2026-27 review. It recommends a seven per cent annual decline rate to align with 2035 climate targets, expanding scheme coverage, and implementing financial supports to incentivise on-site abatement over carbon offsets to ensure long-term industrial competitiveness.
ESG ratings and the French Duty of Vigilance Law
An analysis of the 2017 French Duty of Vigilance Law’s impact on corporate ESG and financial performance. Using difference-in-differences analysis, the study finds a significant negative association with social and environmental ESG scores, suggesting the law reduces rating "gaming" or prompts the production of more realistic risk disclosures.