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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Nagoya Protocol on access to genetic resources and the fair and equitable sharing of benefits

United Nations Environment Programme
The Nagoya Protocol is an international agreement under the Convention on Biological Diversity, aiming to ensure fair and equitable sharing of benefits arising from the utilisation of genetic resources. It enhances legal certainty and transparency for providers and users of these resources, promoting sustainable use and conservation of biodiversity while respecting traditional knowledge and contributing to global environmental and development goals.
Research
22 January 2011

Corporate sustainability reporting directive 2024

&Bloom
The Corporate Sustainability Reporting Directive (CSRD) introduces phased sustainability reporting for entities from 2025, using European Sustainability Reporting Standards (ESRS). Key requirements include double materiality assessments, mandatory disclosure in management reports, assurance processes, and compliance roadmaps. Businesses must integrate financial and sustainability reporting to align with evolving EU regulations.
Research
27 August 2024

Australian sustainability reporting standards 2024

&Bloom
The 2024 Australian Sustainability Reporting Standards (ASRS) mandates phased sustainability reporting, starting in 2026. It introduces mandatory climate-related disclosures (AASB S2) alongside voluntary general sustainability disclosures (AASB S1). Key preparatory steps include materiality assessments, gap analysis, and compliance roadmaps, with assurance transitioning from limited to reasonable by 2030.
Research
14 October 2024

Nature starter: Practical steps to integrate nature into business strategy (By CEOs, for CEOs)

NatSTART is a toolkit being developed by the Climate Leaders Coalition to support businesses to scope out and screen for nature-related risks. It is designed to support firms to integrate nature into their business strategies, starting with locating their interface with nature. It Provides guidelines for integrating biodiversity and climate considerations into business and policy decisions.
Research
29 November 2023

Broken promises: Two years of corporate reporting under Australia’s Modern Slavery Act

Australian Human Rights Institute
This report reviews corporate compliance with Australia's Modern Slavery Act's requirements. Findings reveal limited progress, with many companies failing to address mandatory reporting criteria and fulfil commitments to tackle modern slavery risks. The report urges stronger oversight, due diligence, and legal consequences to shift responses from policy statements to actionable measures that effectively protect vulnerable workers.
Research
17 November 2022

The new disclosure landscape - Comparing sustainability standards and regulations: ESRS, IFRS S1/S2, SEC Climate Rule, and CA SB 253/261

ERM SustainAbility Institute
This report compares major sustainability disclosure regulations, including the ESRS, IFRS S1/S2, SEC Climate Rule, and California’s SB 253/261. It provides an overview of their scope, implementation timelines, reporting requirements, and penalties, helping companies understand the complex landscape and align disclosures across multiple frameworks to reduce compliance burdens and enhance transparency.
Research
16 September 2024

Climate Change Laws of the World tool

Grantham Research Institute on Climate Change and the Environment
The Climate Change Laws of the World tool offers a comprehensive database of climate legislation and policies from across the globe. It provides finance professionals with access to legal frameworks and regulations that impact investment decisions, promoting informed, sustainable finance practices in alignment with climate-related goals.
Online tool/database

Pension fund trustees and fiduciary duties: Decision-making in the context of sustainability and the subject of climate change

The report discusses the legal duties of pension fund trustees, especially in the context of sustainability and climate change. It highlights how trustees must balance financial risks and returns while incorporating long-term sustainability. The paper provides guidance for trustees to navigate fiduciary duties, including the implications of climate-related factors on investment decisions.
Research
6 February 2024

OpenSecret's federal lobbying tool

OpenSecrets' Federal Lobbying tool offers insights into lobbying activities within the US government. It tracks spending by companies, industries, and interest groups, providing finance professionals with data on how lobbying efforts may influence legislation and policy, helping inform decision-making on regulatory and governance issues.
Online tool/database

Modern slavery UK benchmark reports

CCLA
The CCLA Modern Slavery UK Benchmark is an annual benchmark series assessing how major UK-listed companies disclose and act on modern slavery risks in their operations and supply chains, supporting investor engagement and improved corporate practice on human rights due diligence.
Benchmark/series

Making net-zero aviation possible: An industry-backed, 1.5°C-aligned transition strategy

Mission Possible Partnership (MPP)
The report outlines a 1.5°C-aligned transition strategy for decarbonising the aviation sector by 2050. It provides tools and milestones, to guide public and private sector decision-makers in achieving net-zero greenhouse gas emissions through sustainable aviation fuels, novel propulsion technologies, and efficiency improvements. The strategy emphasises collaboration across the aviation value chain to meet the ambitious climate targets.
Research
17 November 2022

An innovation pathway to decarbonization: Circular economy solutions for policymakers and industry in the US

Ellen MacArthur Foundation
The US has a significant opportunity to decarbonise its industrial sector and boost its economy by transitioning to a circular economy. This report explores the economic and environmental benefits of circular solutions in key industries, such as batteries, construction, and electronics. It also analyses current US policies that support a circular economy and provides recommendations for further policy interventions to accelerate this transition.
Research
23 April 2024

Is CSRD working for financial institutions? A look into how CSRD is being rolled out across the financial sector

Nordic Sustainability
The Corporate Sustainability Reporting Directive (CSRD), an ambitious EU regulation, demands increased transparency from financial institutions (FIs). Challenges include lack of sector-specific guidance and data collection difficulties. Despite the focus on reporting, FIs must use CSRD strategically to align financing with sustainability goals and ensure long-term compliance.
Research
16 April 2024

State of Indigenous business: Driving growth across the Indigenous business sector

Supply Nation
The report provides insights into the Indigenous business landscape in Australia. The report outlines the potential economic growth for Indigenous businesses estimated at $8 billion, which could create 19,000 jobs for Indigenous Australians. The report discusses the current challenges facing Indigenous businesses and offers policy recommendations to stimulate growth and improved connection between procurers and Indigenous businesses.
Research
30 November 2020

Is regulation enough? A review of UK master trusts' ESG policies

ShareAction
This report explores the approach to climate change risk by UK's largest master trusts. It examines 16 master trusts' ESG policies and practices, focusing on the work of the trustees and their engagement with investee companies on ESG practices and risk management. The report draws attention to some positive developments, showing that some schemes have incorporated ESG and/or climate change factors into their asset allocation strategy.
Research
19 December 2019

Sustainable finance forum: Legal opinion 2019

The Aotearoa Circle
This report, and legal opinion, lays out the current legal obligations on directors of New Zealand companies and retail managed investment schemes to address climate risks. It finds that these obligations are evolving and expanding, driven by the growing recognition of the material financial risk climate change presents for businesses.
Research
29 October 2019
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