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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Value chain collaboration: Unlocking circular markets in Australia

Circular Australia
This report by Circular Australia and Arup identifies opportunities to build circular markets across five key Australian value chains—lithium batteries, PET bottles, green steel, low-carbon concrete, and textiles. It outlines current barriers, future pathways, and policy recommendations to improve resource efficiency, reduce emissions, and strengthen national economic resilience.
Research
1 November 2024

Cost and financing for a future free from plastic leakage: Policy highlights

Organisation for Economic Co-operation and Development (OECD)
The report summarises the costs and financing required to eliminate global plastic leakage by 2060. It finds that coordinated global action could nearly eradicate leakage, with modest global GDP impacts but higher costs for developing economies. Increased development finance and private-sector mobilisation are essential to achieving this goal.
Research
22 December 2022

What We Know About Deep-Sea Mining — and What We Don’t

This article explores the growing interest in deep-sea mining as a source of critical minerals for clean technologies, detailing how it works, its potential economic benefits, and the significant ecological and governance risks it poses. It also examines ongoing international regulatory disputes and alternative solutions such as recycling and circular mineral economies.
Article
10 November 2025

30by30

Issue Focused NGOs & Think Tanks
30 by 30 champions Australia’s commitment to protect 30 % of land and sea by 2030. Their campaign highlights the economic value of biodiversity, the urgency of habitat and species loss, and the need for government, business and communities to act. Explore resources, reports and ways to join the movement.
Organisation

Activating place-based circular economy in Australia: Circular precincts

Aurecon
The report by Circular Australia and Aurecon outlines how place-based circular precincts can drive Australia’s transition to a circular economy by 2030. It presents frameworks, principles, and policy recommendations for governments, industry, and investors to create sustainable, resource-efficient, and collaborative precincts that support economic, environmental, and social outcomes.
Research
1 September 2024

The circular advantage: Unlocking innovation, environmental resilience, productivity and net zero opportunities through a uniquely Australian circular economy transition

Circular Economy Ministerial Advisory Group (CEMAG)
The report the Circular Advantage outlines how Australia can harness a circular economy to drive innovation, productivity, and progress towards net zero. It recommends a National Circular Economy Policy Framework, harmonised regulations, sustainable finance integration, and collaboration with First Nations peoples, industries, and communities to build resilience and long-term economic opportunities.
Research
17 December 2024

Circular Economy Ministerial Advisory Group (CEMAG)

Government Organisations & Departments
Circular Economy Ministerial Advisory Group (CEMAG) advises the Australian Government on accelerating the transition to a circular economy. Established in February 2023, it delivered a final report in December 2024 with 14 core and 12 sector-specific recommendations covering built environment, food, agriculture, resources and water.
Organisation
1 research item

Assessing the materiality of nature-related financial risks for the UK

Green Finance Institute
The report, Assessing the Materiality of Nature-Related Financial Risks for the UK (April 2024), quantifies how biodiversity loss and environmental degradation could materially affect the UK economy and finance sector. It finds nature-related risks—especially from water scarcity, soil decline, and biodiversity loss—could reduce GDP by up to 12% by the 2030s, exceeding impacts from the Global Financial Crisis or COVID-19.
Research
26 April 2024

Respecting rights in renewable energy: Addressing forced labour of Uyghurs and other Muslim and Turkic-majority peoples in the production of green technology

Investor Alliance for Human Rights
This report examines the use of forced labour involving Uyghur and other Turkic Muslim peoples in green technology supply chains, particularly solar and electric vehicle sectors. It outlines investor and policy gaps, highlighting opaque supply chains, limited regulatory action, and recommends divestment, due diligence, and global collaboration to address human rights risks.
Research
19 January 2024

Sustainable Finance Roundup October 2025: Carbon Markets, Targets, and the Cost of Resilience

This month’s sustainability roundup traces a rapidly evolving landscape in climate finance and accountability, spotlighting the weaknesses exposed by Hurricane Melissa’s disaster-risk finance system alongside new policy frameworks now reshaping sustainable investment. It highlights how vulnerable nations continue to bear the costs of climate impacts, how regulatory reforms such as Australia’s 2035 emissions target and global disclosure regimes are embedding accountability, and how renewed scrutiny of carbon markets is driving the search for credible, incentive-based pathways to real decarbonisation.
Article
3 November 2025

System of environmental-economic accounting ecosystem accounting series

United Nations (UN)
The System of Environmental-Economic Accounting (SEEA) is an international benchmark series that integrates economic and environmental data to measure the interdependence between nature and the economy. It provides a consistent statistical framework for assessing natural assets, ecosystem services, and environmental impacts to support sustainable policy and decision-making across nations.
Benchmark/series

International Organization for Migration (IOM)

Government Sponsored / Multilateral Organisations
International Organization for Migration (IOM) is a United Nations-related intergovernmental organisation founded in 1951, dedicated to promoting humane and orderly migration worldwide. With over 170 member states and offices in 171 countries, it provides policy advice, operational assistance and humanitarian support to migrants and governments.
Organisation
1 research item

Mitigation efforts to reduce carbon dioxide emissions and meet the Paris Agreement have been offset by economic growth

University of Washington
The report analyses post-2015 trends in carbon dioxide emissions using Bayesian probabilistic models. Despite a 25% drop in global carbon intensity since the Paris Agreement, economic growth offset these gains, increasing total emissions by 5.6%. Projections indicate a 2.4 °C temperature rise by 2100 and only a 17% chance of staying below 2 °C.
Research
17 October 2025

Sustainable Finance Roundup September 2025: Policy, Markets, and Momentum

This month’s sustainability roundup covers Australia’s new 2035 emissions target, ASIC’s final climate disclosure guidance, and Fortescue’s revised transition plan. It also examines global developments, from ISSB reporting updates and TNFD nature disclosures to Woodside’s gas extension, rising physical climate risks, and evolving ESG policy debates shaping corporate and investor responses.
Article
20 October 2025

Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2

Australian Accounting Standards Board (AASB)
This report summarises guidance from the AASB and AUASB on applying AASB Practice Statement 2 to climate-related and other emerging risks. It explains how such risks may be material to financial statements, outlines related accounting and auditing considerations, and emphasises the need for transparent disclosure and investor-relevant information.
Research
13 December 2018

Australian Accounting Standards Board (AASB)

Government Organisations & Departments
Australian Accounting Standards Board (AASB) is a government agency that develops, issues and maintains accounting and external reporting standards across Australia. It aligns Australian standards with International Financial Reporting Standards (IFRS) and contributes to global standard-setting.
Organisation
1 research item
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