Publications

We set out below a non-exhaustive list of publications in the area of sustainability and ESG in relation to the financial capital markets. This selection is focused on disclosure, sustainable investment and sustainable finance.

Disclosure

• IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
• IFRS S2 Climate-related Disclosures
• IOSCO ‘Report on International Work to Develop a Global Assurance Framework for Sustainability-related Corporate Reporting’
• Corporate Reporting Dialogue, ‘Driving Alignment in Climate Related Reporting’

Net Zero

• UN Sustainable Stock Exchanges initiative, ‘NZFSPA Exchange Group’s Net Zero Target-Setting Guidance’
• UN Net Zero Coalition
• King’s College London, Regulatory Leadership for a Net Zero Transition

Sustainable Investment

• Principles for Responsible Investment ‘ESG integration in listed equity: A technical guide’
• Principles for Responsible Investment ‘An introduction to responsible investment: climate metrics’
• Principles for Responsible Investment ‘An introduction to responsible investment: stewardship’
• Principles for Responsible Investment ‘ESG integration in Europe, the Middle East, and Africa: Markets, practices and data

Sustainable Finance

• Principles for Responsible Investment ‘A sustainable finance policy engagement handbook’
• Sustainable Finance in Emerging Markets: Evolution, Challenges, and Policy Priorities
• The World Bank, ‘Toolkits for Policymakers to Green the Financial System’

Other

• UN Sustainable Stock Exchanges initiative, ‘Market Monitor: Voluntary Carbon Markets’
• UN Sustainable Stock Exchanges initiative, ‘Model Guidance on Climate Disclosure: A template for stock exchanges to guide issuers on TCFD implementation’