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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The new disclosure landscape - Comparing sustainability standards and regulations: ESRS, IFRS S1/S2, SEC Climate Rule, and CA SB 253/261
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.
Climate Change Laws of the World tool
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.
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.
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.
Making net-zero aviation possible: An industry-backed, 1.5°C-aligned transition strategy
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.
An innovation pathway to decarbonization: Circular economy solutions for policymakers and industry in the US
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.
Is CSRD working for financial institutions? A look into how CSRD is being rolled out across the financial sector
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.
State of Indigenous business: Driving growth across the Indigenous business sector
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.
Is regulation enough? A review of UK master trusts' ESG policies
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.
Sustainable finance forum: Legal opinion 2019
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.
Sustainable investing in pensions: Top tips for sponsors of pension schemes
This report provides insight into embedding social and environmental risk into pension schemes to meet the growing economical demand. This guidance provides actionable top-tips for any sponsor to take the necessary steps to align their organisation's values with their pension scheme.
Aligning to a net zero pathway: Top tips for pension scheme trustees
This report provides practical insights for pension scheme trustees in aligning their investments with a net zero pathway. The guide's tips are broadly applicable to pension funds across the globe. It defines "net zero," the challenges and opportunities facing trustees, and the importance of stakeholder engagement in crafting a successful transition.
Climate emergency – tipping the odds in our favour: A climate-change policy briefing for COP27
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.
Climate change: Legal implications for Canadian pension plan fiduciaries and policy-makers
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.
Bridging ESG silos: The intersection of climate change and modern slavery
This briefing for investors examines the intersection of climate change and modern slavery. It details how environmental and social risks are interconnected and can materially affect a company's long-term profitability. The report provides case studies and tools to help investors identify, assess, and respond to these risks in their portfolios.
Beyond compliance in the renewable energy sector: Assessing UK and Australian Modern Slavery Act statements
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.