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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FfB Foundation impact report 2025: Policy brief
The Finance for Biodiversity Foundation's 2025 policy brief reviews progress among 200 financial institutions in addressing nature loss. It highlights increased policy adoption and capital allocation while identifying barriers like data gaps and risk perception. The report calls for government action to mandate disclosures, transition plans, and economic incentives.
The case of EUDR in Ethiopia: How to secure climate, trade and development goals, and overcome risks of market exclusion
This research evaluates economic and financial risks to Ethiopia’s coffee sector from the European Union Deforestation Regulation. It identifies potential market exclusion for smallholders, significant foreign exchange losses, and financial vulnerabilities, while recommending integrated incentive mechanisms like carbon credits and improved cooperative structures to support compliance and livelihoods.
When clean air is sacrificed for global commodities: Indonesia forest and peatland fire facts report 2026
This report examines the 2026 Indonesia forest and peatland fires, highlighting the failure of restoration efforts and the impact of corporate entities. It details health crises affecting 12.5 million people, significant carbon emissions, and transboundary haze while demanding stricter legal accountability for regional governments and global commodity producers.
Realising Aotearoa New Zealand’s full potential: What will it take?
This report outlines a roadmap for transitioning to a circular economy in Aotearoa New Zealand. It identifies significant value loss in current linear systems and proposes a strategy based on coordinated leadership, a national framework, and durable regulatory settings to enhance productivity, resilience, and environmental health.
Mining and money: Financial faultlines in the energy transition
This report highlights how global finance enables destructive transition mineral mining. Between 2016 and 2024, banks provided USD 493 billion in credit despite weak ESG policies. Case studies in Indonesia, Brazil, DRC, and Australia reveal widespread environmental damage and human rights abuses, necessitating urgent regulatory and institutional reform.
Unlocking Kazakhstan's transition minerals potential: Closing the gap between resource wealth and value chain development
This report examines Kazakhstan's strategy to leverage transition minerals for economic diversification. It assesses current production, underexplored reserves, and legislative reforms. The analysis highlights strategic partnerships with global actors, recommending a unified policy ecosystem to align mining, industrial, and low-carbon goals while enhancing international negotiation and coordination.
Expanding social security coverage in the informal economy: China’s experience and lessons
This report analyses strategies for extending social security to informal workers, comparing China’s transition to near-universal coverage with evolving systems in Kenya and Lao PDR. It highlights the role of digital transformation, fiscal subsidies, and pilot programmes in overcoming barriers to inclusive, sustainable social protection systems.
APAC trends: Sustainability’s new center of gravity: How Asia-Pacific is defining the next era of sustainable business
This report analyses how the Asia-Pacific region influences global sustainable business through four trends: rising investment and disclosure standards, the tension between clean energy growth and security, AI expansion alongside resource limitations, and the shift towards proactive health, safety, and environmental regulations across regional markets.
Advancing rights-based and community-led conservation in Africa: Evidence, lessons, and recommendations
This research examines rights-based and community-led conservation in Africa, demonstrating that community management on lands under customary tenure is essential for biodiversity. It identifies key success factors, evaluates formal and informal initiatives, and provides recommendations for governments to integrate these approaches into national biodiversity strategies and financing plans.
Guidelines on Member States' adaptation strategies and plans
1. Identify document purpose. 2. Highlight key implementation steps. 3. Note new policy areas. 4. Verify UK English and word count. These guidelines assist EU Member States in updating climate adaptation strategies and plans. Aligned with the European Climate Law, the report outlines processes for risk assessment, stakeholder engagement, and implementation. It also introduces critical policy areas, including just resilience, nature-based solutions, and climate stress testing.
Interactive: What China’s ‘five-year plans’ say about climate and energy
This interactive tracker by Carbon Brief analyses China’s 15th five-year plans, identifying key climate and energy targets. It provides a searchable database of national and sectoral policies, including specific targets for carbon intensity, renewable energy capacity, and fossil fuel consumption through 2030.
Mining Fiscal Regime Simulator
The Mining Fiscal Regime Simulator is an open-source modelling tool by the IGF that helps users evaluate the impact of tax and royalty policies on mining project economics and government revenue.
Modernising grids in the Age of Electricity: Scaling digital technologies and AI for better use of existing networks
This IEA report examines modernising electricity grids using digital technologies and AI. It estimates that grid-enhancing technologies could unlock 330 GW of capacity, saving USD 100 billion in investment. Success requires reforming regulatory frameworks, improving data foundations, and addressing critical skills shortages to optimise networks for the energy transition.
The quiet withdrawal: Human capital disclosure trends, 2022–2026
This report examines human capital disclosure trends among S&P 1500 companies from 2022 to 2026. It highlights a significant decline in demographic and board diversity reporting following the removal of regulatory requirements. While operational metrics remain stable, quantitative workforce data is increasingly being omitted from formal financial filings.
The gender pay gap in Bangladesh: Trends, causes and policy options
This report analyses the gender pay gap in Bangladesh, finding women earn 22 to 25 per cent less than men. Driven by structural discrimination and unequal care burdens, the gap persists despite legal frameworks. Recommendations include objective job evaluations, cost-sharing for maternity benefits, and strengthened labour inspection.
Stop in the name of law: How litigation is challenging offsetting claims
This report analyses the rising legal and regulatory scrutiny of corporate carbon offsetting claims. It examines landmark cases in Europe, Australia, and the US, highlighting a global shift towards banning misleading 'net-zero' labels. The findings underscore the necessity for companies to prioritise genuine in-house emissions reductions over carbon credits.