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.

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.

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.

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.

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.

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.

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.

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.

This paper is a policy briefing for COP27 which presents potential solutions for stabilizing the climate, assessing the level of risk inherent in the current approach to climate change, and explores how society can accelerate climate action. It uses a risk-management approach to assess how climate change is being managed.

This report outlines the legal obligations of Canadian pension plan fiduciaries to consider the financial risks and opportunities presented by climate change in their investments. It provides practical guidance, based on recent case law and expert recommendations, for fiduciaries to fulfill their responsibilities to plan beneficiaries.

This report assesses the statements of 60 renewable energy companies under the UK and Australian Modern Slavery Acts, identifying their compliance gaps. Though most firms disclose their modern slavery policy, few extend it beyond tier one, limiting worker protection. The report calls for improved guidance, supply chain transparency, and stronger government enforcement measures.

This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.

This report presents a playbook of precedent clauses designed to address climate change risks and opportunities across different sectors and financing scenarios. The clauses, drafted by Hogan Lovells lawyers from over 60 jurisdictions, can be used in corporate and finance agreements to help achieve the Net Zero targets of the UK Government and others.

The artificial intelligence (AI) opportunity is here, and it's transforming industry and society. Governments must create public policy environments that encourage AI innovation, while mitigating negative consequences. This report by Intel outlines several key recommendations necessary to realise the potential of AI and to prepare for this transformative technology.

The EU Commission has published a regulation that establishes harmonized rules on artificial intelligence (AI) while amending certain union laws. Stakeholders mostly agree on the need for action in the field of AI, but warn the Commission to avoid duplication and overregulation. The regulation will require an appropriate level of human and financial resources.

The report examines whether laws within eleven diverse jurisdictions support institutional investors in pursuing sustainability outcomes, while at the same time earning a financial return. It discusses options available to policymakers for legal reform in order to facilitate investing for sustainability impact.