These recommendations provide a framework for companies to disclose climate-related financial information.

AUS

ASFI is funded by the big four Australian banks, major insurers, superannuation funds, financial regulators and financial sector peak bodies. In August 2020, ASFI was a signa- tory to an open letter coordinated by the United Nations affil- iate Global Compact Network Australia to the Commonwealth government calling for COVID-19 recovery policies that are aligned with the UN SDGs

AUS

The guidance sets out eight principles that, in the ACCC’s view, businesses should follow when making such claims to comply with Australian Consumer Law.

AUS

Non-public sector employers with 100 or more employees to submit a report to the Workplace Gender Equality Agency.

AUS

Australian companies that meet certain thresholds of greenhouse gas emissions, emissions removal or reduction projects, and energy consumption and production.

AUS

Companies that are issuers of financial products in Australia are generally required to prepare a product disclosure state- ment (PDS) providing mandatory disclosure to investors about that product.A PDS contains claims regarding how labour standards or environmental, social or ethical considerations are taken into account in the selection, retention or realisation of the investment.

AUS

Entities with consolidated revenue over A$100m to prepare an annual statement reporting on the risks of modern slavery in their operations and supply chains and actions to address those risks.

AUS

IFRS S1 requires an entity to disclose information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term (collectively referred to as ‘sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects’). IFRS S2 requires an entity to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term (collectively referred to as ‘climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects’).

AUS

A reference tool to develop targets and strategies for achieving Australia’s sustainable development commitments.

AUS

This guidance document provides information on how companies can avoid greenwashing, which refers to misleading or unsubstantiated claims about the environmental benefits of a product, service, or company.

AUS

Incentivise self-reporting by companies of certain serious criminal conduct, including foreign bribery

AUS

An international organization that provides a framework for sustainability reporting.

AUS

From an ESG perspective, key recommendations include the potential extension of ‘failure to prevent’ offences to other forms of transnational crime (beyond foreign bribery) and proposed new ‘system of conduct’ or ‘pattern of behaviour’ offences to criminalise systemic and reckless corporate misconduct.

AUS

The Hong Kong Taxonomy is intended to provide financial sectors professionals with consistent and internationally recognised definition of “green” and “environmentally sustainable” (collectively referred to as “green” hereafter) economic activities.

HK

The United Nations Global Compact is a strategic initiative that supports global companies that are committed to responsible business practices in the areas of human rights, labor, the environment, and corruption. This UN-led initiative promotes activities that contribute to sustainable development goals to create a better world.

Worldwide

The six Principles for Responsible Investment offer a menu of possible actions for incorporating ESG issues into investment practice.

Worldwide

It is a comprehensive framework that helps businesses assess and improve their sustainability performance. It provides a set of universal goals and positive pursuits that businesses can strive for to become future-fit and contribute to a just and regenerative future.

Worldwide

ISO is an abbreviation of the International Standards Organisation. They are an independent body made up of an extensive network of individuals who are experts in different areas.

Worldwide

The Sustainable Development Goals (SDGs) are a set of 17 global goals adopted by the United Nations in 2015 as a universal call to action to end poverty, protect the planet, and ensure that all people enjoy peace and prosperity by 2030

Worldwide

The Task Force on Climate-Related Financial Disclosures (TCFD) is an initiative established to address the financial risks and opportunities associated with climate change. It was launched in December 2015 by the Financial Stability Board (FSB), an international body that monitors and makes recommendations about the global financial system

Worldwide

The GRI Standards are a set of guidelines that provide a framework for sustainability reporting. These standards cover a wide range of economic, environmental, and social topics and are used by organizations around the world to report their sustainability performance and impacts.

Worldwide

CDP Formerly Carbon Disclosure Project Founded 2000[1] Key people Sherry Madera, CEO[2] Website www.cdp.net The CDP (formerly the Carbon Disclosure Project) is an international non-profit organisation based in the United Kingdom, Japan, India, China, Germany, Brazil and the United States that helps companies, cities, states, regions and public authorities disclose their environmental impact.

Worldwide

This guide provides guidance to Australian companies on how to report on their environmental, social, and governance (ESG) performance.

AUS

Publicly listed companies have to ‘comply or explain’ in an annual Corporate Governance Statement. Under Recommendation 7.4, a listed entity should disclose whether it has any material exposure to environmental or social risks, and if it does, how it manages or intends to manage those risks.

AUS

It ensures that investors and other stakeholders have access to the information they need to assess the impact of companies on people and the environment and for investors to assess financial risks and opportunities arising from climate change and other sustainability issues. Finally, reporting costs will be reduced for companies over the medium to long term by harmonising the information to be provided

EU

The EU taxonomy is a cornerstone of the EU’s sustainable finance framework and an important market transparency tool.

EU

By setting out how financial market participants have to disclose sustainability information, it helps those investors who seek to put their money into companies and projects supporting sustainability objectives to make informed choices. The SFDR is also designed to allow investors to properly assess how sustainability risks are integrated in the investment decision process. In this way, the SFDR contributes to one of the EU’s big political objectives: attracting private funding to help Europe make the shift to a net-zero economy.

EU

These reports and guidance provide insights and best practices for corporate governance in Hong Kong. They aim to enhance transparency, accountability, and the overall governance framework for authorized institutions

HK

The principles and guidelines set by the MPFA, which is responsible for regulating and supervising the mandatory provident fund (MPF) system in Hong Kong.

HK

Set out and ESG disclosure framework and requiring "comply or explain"

HK

To required HK SFC-licensed fund managers to consider climate-related risks in the investment and risk management processes , and to make proper disclosures

HK

Guidance on enhanced disclosures for SFC-authorised green or ESG funds

HK

It aims to outline the key elements of climate-related risk management and establish the HKMA's approach and expectations for Ais(Authorized Institutions) in reviewing and addressing climate-related risks 

HK

A high-level advisory body in Hong Kong's financial services sector. They provide recommendations and guidance to promote the development of the financial services industry, including authorized institutions

HK

A report jointly published by the SGX and the Centre for Governance and Sustainability (CGS). It provides an assessment of the sustainability reporting practices of listed companies in Singapore, highlighting trends, best practices, and areas for improvement in ESG reporting

SG

It refers to a set of environmental, social, and governance (ESG) indicators used to assess the sustainability performance of companies.

SG

These rules, issued by the Financial Conduct Authority, require companies with securities listed on UK markets to disclose certain information to the public.

UK

This code sets out principles for institutional investors to promote effective stewardship of investments. It encourages investors to engage with companies, exercise voting rights, and consider environmental, social, and governance (ESG) factors

UK

This regulation, applicable in the European Union, aims to improve transparency and consistency in the disclosure of sustainability-related information by financial market participants.

UK

These regulations specify the requirements for financial reporting by large and medium-sized companies in the UK.

UK

Require new descriptions (where material to an understanding of the business) of a company’s “human capital resources”, and “any human capital measures or objectives that the registrant focuses on in managing the business (such as, depending on the nature of the registrant’s business and workforce, measures or objectives that address the development, attraction and retention of personnel)”.

USA

In 2010, the SEC issued guidance regarding how the SEC's existing principles-based, materiality-focused disclosure requirements apply to climate change matters

USA

Require new climate-related risk disclosures by domestic and foreign issuers

USA

Require disclosure of voluntary self-identified gender, racial characteristics, and LGBTQ+ status of a company’s board.

USA

Environmental impact assessment for matters of national interest

AUS

Carbon Emmissions from major facilities

AUS

It enshrines the goal of reaching climate neutrality into legislation (since 2021), with a legally binding target of net zero greenhouse gas emissions by 2050.

EU

As a documentation tool and has no legal effect.he foundation of EU waste management is the five-step “waste hierarchy”including waste prevention, collection, reuse and recycling, and treatment) to protect the environment and human health, established in the Waste Framework Directive. It establishes an order of preference for managing and disposing of waste.

EU

A strategy to transition the EU economy to a sustainable economic model, achieving net zero greenhouse gas emissions (or ‘climate neutrality’). The ultimate objective is the EU reaching climate neutrality by 2050.

EU

Regulating electronic, food and packaging waste

SG

Mandatory energy management practices and reporting requirements for green house gas emissions

SG

Main Statutory legislation on protection and management of the environment and resource conservation

SG

Fixed-price credit-based tax mechanism for carbon emissions

SG

This act provides the legal framework for the federal government to respond to and provide assistance during major disasters and emergencies in the United States

USA

Limit organisations' air emissions and mandate the collection of certain emissions data (including reporting of GHGs) along with other laws that regulate impacts to soil, water, and more

USA

A federal law that establishes a program for research, assessment, and coordination of activities related to global change

USA

A federal law that regulates the management of hazardous and non-hazardous solid waste. It establishes a framework for the proper handling, storage, treatment, and disposal of waste, and sets standards for facilities that generate, transport, and dispose of waste

USA

This act aims to improve energy efficiency, increase the use of renewable energy, and promote energy independence and security in the United States

USA

A federal law that protects migratory birds in the United States

USA

This act sets forth an energy research and development program covering various aspects such as energy efficiency, renewable energy, oil and gas, coal, nuclear matters, and more

USA

A federal law that regulates the manufacture, importation, use, and disposal of chemicals in the United States

USA

To support carbon utilization and direct air capture research. It aims to promote the construction and development of carbon capture, utilization, and sequestration (CCUS) facilities and carbon dioxide (CO2) pipelines through federal, state, and non-governmental collaboration

USA

A federal law that regulates the generation, transmission, and sale of electric power in interstate commerce

USA

A federal law that protects and conserves endangered and threatened species and their habitats.

USA

A federal law that protects public drinking water supplies in the United States. It sets standards for drinking water quality and regulates the treatment and distribution of drinking water.

USA

A federal law that requires federal agencies to consider the environmental impacts of their proposed actions.

USA

A federal law that regulates the discharge of pollutants into the waters of the United States

USA

It prohibits drivers from causing or permitting their vehicle engines to operate for more than 3 minutes in aggregate in any 60-minute period while the vehicles are stationary ("idling prohibition")

HK

It regulates, through an activity-based permit system, the import, export, manufacture and use of non-pesticide hazardous chemicals

HK

A legislation in Hong Kong that regulates the release of genetically modified organisms (GMOs) into the environment.

HK

Anyone involved in marine dumping and related loading operations, requires a permit from the EPD(Environmental Protection Department)

HK

Producer Responsibility Scheme (PRS) is a key policy initiative under the holistic waste management system for waste reduction, recovery and recycling.

HK

It regulates the import, export, keeping and use of mercury, mercury mixtures and mercury compounds; controls the import, export, manufacture and supply of certain mercury-added products; and controls certain manufacturing processes in which mercury or mercury compounds are used

HK

Giving effect to Hong Kong's international obligations under the 1985 Vienna Convention and the 1987 Montreal Protocol

HK

Prohibited to dump waste in public places or on Government land, or on private premises without the consent of the owner or occupier

HK

To control air pollution from industry, commercial operations and construction work

HK

A comprehensive plan developed by the Hong Kong government to conserve and enhance biodiversity in the region.

HK

Neighbourhood noise and noise from construction, industrial and commercial activities are controlled by the Noise Control Ordinance

HK

All discharges, other than domestic sewage to a foul sewer or unpolluted water to a storm drain, must be covered by an effluent discharge licence

HK

To avoid, minimise and control the adverse impact on the environment of designated projects

HK

UK's principal climate change statue

UK

It is the main EU law to protect human health and the environment from the risks that can be posed by chemicals.ECHA places evaluation,autorisation and restrictions to protecting consumers and en supervise nanomaterials

EU

Still in proposal.This initiative aims to improve the EU regulatory framework on company law and corporate governance. It would enable companies to focus on long-term sustainable value creation rather than short-term benefits. It aims to better align the interests of companies, their shareholders, managers, stakeholders and society. It would help companies to better manage sustainability-related matters in their own operations and value chains as regards social and human rights, climate change, environment, etc.

EU

It aims to modernize Hong Kong's company law and enhance its status as a major international business and financial center

HK

Appendix 14 to Main Board Listing Rules;Appendix 15 to the GEM Listing Rules

HK

It sets out the legal framework for the prevention, detection, and investigation of money laundering and terrorist financing activities in various sectors, including financial institutions

HK

These rules outline the requirements and procedures for companies seeking to list their securities on the stock exchange

HK

To assist listed issuers’ compliance with the new requirements

HK

It sets out the offenses related to bribery, the penalties for such offenses, and the powers of investigation and prosecution.

HK

Regulations set by the Singapore Exchange (SGX) that govern the listing and trading of securities on the SGX. They establish the requirements and obligations for companies seeking to list on the SGX, ensuring investor protection and market integrity

SG

It governs the incorporation, operation, and regulation of companies. It sets out the legal requirements and obligations for companies, directors, shareholders, and other stakeholders, ensuring transparency, accountability, and good corporate governance

SG

A set of guidelines issued by the Monetary Authority of Singapore (MAS) and the SGX to promote good corporate governance practices in Singapore.

SG

It regulates the securities and futures industry. It sets out the licensing requirements, conduct standards, and disclosure obligations for market intermediaries, ensuring fair and transparent capital markets

SG

It criminalizes corrupt practices and promotes integrity in public and private sectors. It establishes offenses related to bribery, corruption, and abuse of power, and provides for investigation, prosecution, and penalties for such offenses

SG

A U.S. law that criminalizes the theft or misappropriation of trade secrets for economic or commercial benefit. It aims to protect intellectual property and prevent economic espionage by both domestic and foreign entities

USA

A U.S. law that provides certain individuals with the right to continue their health insurance coverage after leaving a job or experiencing a qualifying event. It ensures that individuals have access to healthcare even during transitional periods

USA

The main body of U.S. tax law that governs federal income taxation. It outlines the rules and regulations for individuals, businesses, and organizations regarding the calculation and payment of taxes

USA

A U.S. law passed in 2023 that combines various appropriations bills to fund the federal government's operations and programs. It determines how taxpayer dollars are allocated to different government agencies and initiatives

USA

A U.S. law passed in 2018 that sets the budget and spending levels for the federal government. It is called "bipartisan" because it was passed with support from both major political parties

USA

Prohibits payment of bribes to foreign officials

USA

Prohibits anti-competitive conduct.a landmark U.S. law passed in 1890 that prohibits businesses from colluding or merging to form a monopoly. Its purpose is to promote economic fairness and competitiveness by preventing the manipulation of prices in a particular market

USA

Officially known as the Dodd-Frank Wall Street Reform and Consumer Protection Act, is a U.S. law passed in 2010 in response to the financial crisis of 2008. It aims to regulate the financial industry, protect consumers, and promote financial stability

USA

A U.S. legislation passed in 2022 that aims to address and mitigate the effects of inflation on the economy. It may include measures such as fiscal policies, monetary policies, or regulatory changes

USA

Also known as Gramm-Leach-Bliley Act, requires consumer financial services entities to disclose their data-sharing practices, repealed certain provisions of the Glass-Steagall Act and allowed for the consolidation of commercial and investment banking activities

USA

A U.S. law that aims to streamline and facilitate international trade while also strengthening enforcement of trade laws. It includes provisions related to customs and border protection, intellectual property rights, and trade remedies

USA

Prohibits bribery and liabilities, due diligence to prevent them

AUS

It establishes offenses related to offering, promising, or giving bribes, as well as offenses for failing to prevent bribery within organizations

UK

Directors'/officers' duties, record-keeping and financial reporting, whistleblower disclosures.

AUS

Set out directors' duties/requires large and medium-sized companies to publish an annual strategic report that must set out information on ESG items

UK

This code sets out principles and provisions for good corporate governance in UK-listed companies. It covers areas such as board composition, remuneration, and shareholder rights

UK

This act provides the legal framework for regulating financial services in the UK.

UK

It is unclear which specific framework you are referring to. Responsible investment frameworks generally guide investors in considering environmental, social, and governance (ESG) factors in their investment decisions, aiming to generate sustainable and responsible returns

UK

This is a commitment made by Amazon to be net-zero carbon by 2040 and to meet the goals of the Paris Agreement ten years ahead of schedule

USA

This alliance brings together financial institutions committed to achieving net-zero greenhouse gas emissions by 2050, aligning their investments with climate goals

USA

This statement, issued by the Business Roundtable, redefines the purpose of a corporation to include a commitment to all stakeholders, not just shareholders, emphasizing social responsibility

USA

This alliance is a coalition of companies and organizations dedicated to protecting and promoting intellectual property rights in the United States

USA

Bond issued by the government, which is an initiative of the Government to promote the development of green finance, especially the green bond market, in Hong Kong

HK

The regime enables the EU to target individuals, entities and bodies – including state and non-state actors – responsible for, involved in or associated with serious human rights violations and abuses worldwide, no matter where they occurred.The EU Global Human Rights Sanctions Regime is set out in two legal acts: Council Decision (CFSP) 2020/1999 concerning restrictive measures against serious human rights violations and abuses Council Regulation (EU) No 1998/2020 concerning restrictive measures against serious human rights violations and abuses

EU

The GPSR requires that all consumer products on the EU markets are safe and it establishes specific obligations for businesses to ensure it.The GPSR provides a safety net for products or risks not regulated in other EU legislation. This safety net function means that EU consumers are always protected against dangerous products, be it now or in the future.

EU

By July 2026, at least 40% of non-executive positions should be filled by the under-represented gender. For executive directors, the target is 33%. Companies not reaching their target will have to put in place procedures for selection and appointment designed to rectify the situation.

EU

It establishes the public holidays in Hong Kong.

HK

It regulates the employment contracts of Hong Kong residents who are employed outside of Hong Kong.

HK

It regulates voluntary retirement schemes established by employers for their employees.

HK

It establishes a mandatory retirement savings scheme for employees in Hong Kong.

HK

It establishes a statutory minimum wage to protect grassroots employees

HK

It provides a framework for compensating employees who suffer from work-related injuries or diseases.

HK

It prohibits discrimination on the grounds of family status, including marital status and having children.

HK

The constitutional document of the Hong Kong Special Administrative Region, while the Hong Kong Bill of Rights Ordinance incorporates the provisions of the International Covenant on Civil and Political Rights into Hong Kong's legal framework.

HK

It prohibits discrimination on the grounds of sex, marital status, and pregnancy.

HK

The main piece of legislation governing conditions of employment in Hong Kong.

HK

Prohibit discrimination against a person on the grounds of sex, marital status, pregnancy, breastfeeding, disability

HK

It regulates the collection, use, and handling of personal data by individuals and organizations.

HK

It prohibits discrimination on the grounds of disability.

HK

It establishes the Labour Tribunal, which provides a forum for resolving employment-related disputes between employers and employees.

HK

To ensure the safety and health of employees in the workplace

HK

SG

It aims to ensure the safety and health of workers in the workplace. It sets out the responsibilities of employers, employees, and other stakeholders in preventing workplace accidents, injuries, and occupational diseases

SG

Also known as the Wagner Act, this act protects the rights of employees to engage in collective bargaining and form labor unions, and it establishes the National Labor Relations Board to enforce these rights

USA

This act is a piece of legislation that provides temporary funding for the federal government when final appropriations have not been approved by Congress and the President. It allows government operations to continue and prevents a lapse in funding that could result in a government shutdown

USA

This act provides funding for various measures to prepare for and respond to the COVID-19 outbreak, including support for healthcare systems, vaccine development, and economic assistance

USA

Also known as the WARN Act, this act requires employers to provide advance notice of plant closings and mass layoffs to employees and their representatives

USA

This act is a COVID-19 relief package that provides various forms of economic assistance, including direct payments to individuals, extended unemployment benefits, funding for vaccine distribution, and support for small businesses

USA

This act, also known as the PRO Act, aims to strengthen workers' rights to organize and bargain collectively, and includes provisions to address unfair labor practices and promote unionization

USA

This act provides tax incentives to encourage businesses to hire and retain employees during periods of economic downturn

USA

It prohibits discrimination based on pregnancy, childbirth, or related medical conditions in employment

USA

This act prohibits age discrimination against individuals who are 40 years of age or older in employment settings

USA

This landmark legislation prohibits discrimination based on race, color, religion, sex, or national origin in various areas, including employment, education, and public accommodations

USA

This law provides the legal framework for crimes and criminal procedures in the United States

USA

This act provided additional funding to continue government operations beyond the expiration of previous appropriations

USA

This act requires federal contractors and grantees to maintain drug-free workplaces as a condition of receiving federal contracts or grants

USA

A federal law in the United States that prohibits wage discrimination based on sex.

USA

Anti-retaliation protection for whistleblowers

USA

This act prohibits discrimination against individuals with disabilities in various areas, including employment, public accommodations, and transportation

USA

This act establishes minimum wage, overtime pay, and child labor standards in the United States

USA

This act prohibits discrimination against individuals with disabilities in programs and activities conducted by federal agencies and federal contractors

USA

This act provides emergency paid sick leave and expanded family and medical leave for certain reasons related to the COVID-19 pandemic

USA

This act gives the Environmental Protection Agency (EPA) the authority to regulate the manufacture, distribution, and use of chemicals in the United States to protect human health and the environment

USA

This act, which was not enacted into law, aimed to make it easier for employees to form and join labor unions by changing the process for union representation elections

USA

This act, also known as the CARES Act, was enacted in response to the COVID-19 pandemic. It provides economic relief measures, including stimulus payments, expanded unemployment benefits, and support for businesses and healthcare systems

USA

This act is a foundational piece of U.S. labor legislation that states the government's responsibility to promote maximum employment, production, and purchasing power

USA

This act sets standards for employee benefit plans, including pension plans, to protect the interests of participants and beneficiaries

USA

This act prohibits credit discrimination on the basis of race, color, religion, national origin, sex, marital status, age, or receipt of public assistance

USA

This act requires contractors and subcontractors working on federally funded construction projects to pay prevailing wages and benefits to their employees

USA

This act provides eligible employees with job-protected leave for certain family and medical reasons, including the birth or adoption of a child, or the serious health condition of the employee or their family member

USA

Also known as the Taft-Hartley Act, this act amends the National Labor Relations Act and places certain restrictions on labor unions, including prohibiting unfair labor practices by unions

USA

This act establishes the procedures for federal agencies to follow when creating regulations. It ensures transparency, public participation, and judicial review in the rulemaking process

USA

To ensure safe and healthy working conditions for employees in the United States

USA

various states governments

Human rights Act (local)

To protect and promote human rights in a specific local jurisdiction in Australia

AUS

Consolidates previous slavery and trafficking legislation and aims to combat modern slavery in UK and in UK businesses' supply chains.

UK

Organisations can be found guilty of corporate manslaughter- a criminal offence that results from serious management failures amounting to a gross breach of duty of care.

UK

For traditional owner's right

AUS

This act recognizes and protects the rights and interests of Aboriginal and Torres Strait Islander peoples in relation to their traditional lands and waters.

AUS

This act establishes the framework for employment relations in Australia. It sets out the rights and responsibilities of employees and employers, including minimum wages, working conditions, and dispute resolution processes

AUS

These laws aim to ensure the health, safety, and welfare of workers in Australia.

AUS

It also includes reporting requirements. Entities with consolidated revenue over A$100m to prepare an annual statement reporting on the risks of modern slavery in their operations and supply chains and actions to address those risks.

AUS

It also includes reporting requirements. non-public sector employers with 100 or more employees to submit a report to the Workplace Gender Equality Agency.

AUS

This act aims to prevent modern slavery and human trafficking. It requires businesses to disclose their efforts to address these issues in their supply chains

UK

Including the Occupational pension Schemes(investment) Regulations 2005, the Occupational and Personal Pension Schemes(Disclosure of Information) Regulations 2013 and the Occupational Pension Schemes(Climate Change Governance and Reporting) Regulations 2021

UK