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.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
461 results
REFINE
SHOW: 16

Finance for Biodiversity Foundation feedback on the draft Global Report of Collective Progress: Recommendations for guiding financial system transformation under the Global Biodiversity Framework

Finance for Biodiversity Foundation
The Finance for Biodiversity Foundation provides feedback on the draft Global Report of Collective Progress. It highlights implementation gaps across finance-related targets and proposes recommendations to accelerate financial system transformation. Key areas include mandatory nature disclosures, subsidy reform, and the integration of nature-related risks into financial supervision.
Research
25 June 2026

Closing the gaps in the Global Biodiversity Framework implementation: Investor actions and policy recommendations

Ceres
This report analyses actions by over 800 investors to address nature and biodiversity risk. It highlights progress in corporate engagement and disclosure while identifying critical policy gaps. Six key government actions are recommended to accelerate private sector contributions toward the Kunming-Montreal Global Biodiversity Framework targets.
Research
8 October 2026

The impact of sustainability reporting on directors' ESG duties: The disclosure-duty feedback loop

European Corporate Governance Institute (ECGI)
This research explores the "disclosure-duty feedback loop", where mandatory sustainability reporting reshapes corporate directors' legal duties. Analysing regimes in the United Kingdom, Singapore, the European Union, and the United States, the paper examines how reporting standards influence board oversight. It proposes reforms to clarify oversight obligations and liability protections.
Research
1 September 2026

Investing in a climate resilient Australia: The role of the Australian Sustainable Finance Taxonomy

Australian Sustainable Finance Institute (ASFI)
This report explores expanding the Australian Sustainable Finance Taxonomy to include climate adaptation and resilience. It outlines the economic necessity of strategic investment to mitigate rising climate costs and provides detailed use cases for financial institutions, corporates, and government to mobilise private capital and enhance Australia's economic stability.
Research
13 October 2026

Thematic notes on clear, fair & not misleading sustainability-related claims: Addressing greenwashing risks in support of sustainable investments: Third note: impact claims

This ESMA report provides guidance on avoiding greenwashing in sustainability impact claims. It outlines four key principles—accuracy, accessibility, substantiation, and timeliness—while defining theoretical concepts like intentionality and additionality. Practical do’s and don’ts for funds and bonds help market participants ensure communications are clear, fair, and not misleading.
Research
12 October 2026

CEAOB technical advice standard for limited assurance on sustainability reporting

The CEAOB provides technical advice on EU-specific modifications to ISSA 5000 for limited assurance on sustainability reporting. It integrates requirements for ESRS, Taxonomy Regulation, and ESEF, effective from December 2027. Key focus areas include joint assurance, statutory auditor communication, and digital marking up procedures.
Research
25 September 2026

Industrial policy via the IPO market

National Bureau of Economic Research (NBER)
This research examines how China uses initial public offering regulations as an industrial policy tool. Between 2002 and 2022, favoured industries saw significantly higher listing activity and proceeds. These firms command a persistent valuation premium, as investors treat government support as a durable fundamental rather than temporary sentiment.
Research
7 October 2026

Digging mining out of diesel dependence: Short-term options to enhance fuel and future-proof industry

Institute for Energy Economics and Financial Analysis (IEEFA)
This report examines Australia's mining industry's heavy reliance on diesel and identifies short-term efficiency improvements to reduce consumption by 10–20%. It highlights critical roles for coal and iron ore sectors, explores barriers like the Fuel Tax Credit system, and proposes policy reforms to enhance national fuel security.
Research
1 October 2026

National development banks: Policy integration for climate

ODI Global
This research analyses the integration of national development banks (NDBs) into climate policies across 103 economies. It highlights that only 17.5% of countries explicitly reference NDBs in climate commitments. The report provides recommendations for governments and NDB leadership to strengthen institutional alignment and improve climate finance effectiveness.
Research
7 October 2026

The price of climate talk: Central bank communication, climate governance, and sovereign risk premia

This research examines how central bank climate communication affects 10-year sovereign bond yields. Using a dataset of over 17,000 speeches, it finds that climate-related discourse increases yields by making risks more salient. This effect is stronger in countries with independent central banks, reflecting the role of institutional credibility.
Research
1 January 2024

The economic value of decarbonising the Pilbara

Cyan Ventures
This report evaluates the economic impact of applying a A$50 million Fuel Tax Credit cap to decarbonise the Pilbara. It estimates A$7.1 billion to A$13.2 billion in economic value, including A$5.6 billion in induced investment, 16,800 cumulative jobs, and significant carbon abatement facilitated by common-user transmission infrastructure.
Research
10 July 2026

Climate governance under pressure: The Anti-ESG movement’s impact on Canadian institutional investors

Institute for Sustainable Finance (ISF)
This report analyses the impact of the US anti-ESG movement on Canadian institutional investors. It examines governance challenges in integrated markets, shifts in proxy voting, and regulatory changes. Despite political spillover, the analysis highlights the resilience of Canadian legal frameworks and the ongoing commitment to climate-risk oversight.
Research
20 August 2026

IPSASB SRS 1, Climate-related disclosures

International Public Sector Accounting Standards Board (IPSASB)
This IPSASB standard establishes principles for public sector entities to disclose climate-related risks and opportunities. Aligned with IFRS S2, it mandates disclosures regarding governance, strategy, risk management, and performance metrics. The standard prioritises accountability for long-term fiscal sustainability and service delivery, with an effective date of 1 January 2028.
Research
28 January 2026

Unlocking textile circularity in the EU: From challenges to opportunities

Centre for European Policy Studies (CEPS)
This report examines barriers and enablers for scaling up textile recycling in the EU. Combining literature reviews with 20 stakeholder interviews, it identifies technological, financial, and regulatory constraints. Recommendations include supporting demand-side measures, funding sorting technology research, and strengthening value chain collaboration to achieve circularity targets.
Research
1 September 2026

Public procurement and AI governance: Developing a strategic framework for middle powers

RAND Europe
This report evaluates how 'AI middle powers' can use public procurement as a strategic governance tool to mitigate risks from foreign-led frontier AI. It proposes a framework of contractual guarantees and recommends international coordination to increase bargaining leverage, enhance visibility, and secure data sovereignty against technological dependencies.
Research
8 September 2026

Governing global externalities: Investor voice amid fragmented policy

European Corporate Governance Institute (ECGI)
This research examines how corporate stewardship and policy advocacy address global externalities. Stewardship is more effective when foreign regulation is absent and leakage is high. However, if foreign regulation is feasible, stewardship can crowd out policy, while advocacy can encourage international regulatory coordination through strategic complementarity.
Research
10 September 2026
PREV
8 of 29
NEXT
Ask Alma
Join or sign in to use Alma, Altiorem’s AI Agent. Free members get 5 questions a month.