Central banks are increasingly prioritizing the incorporation of climate-related risks and biodiversity loss into financial decision-making, aligning with global agreements such as the Paris Agreement (2015) and the Kunming-Montreal Accord (2022). Meanwhile, investors are calling for reliable and comprehensive disclosures—both financial and non-financial—to effectively evaluate sustainability-related risks and opportunities. At the heart of this ecosystem is the IFRS Foundation, whose mandate is to establish international accounting and sustainability standards that enable transparent and decision-useful reporting. Together, these efforts aim to build a sustainable financial system that addresses urgent global challenges while meeting the dynamic needs of financial stakeholders.
This report examines the evolving landscape of sustainable finance, shaped by the growing integration of environmental and social considerations into financial systems worldwide. More specifically, the aim of this research was to identify and analyze the critical dimensions relevant to public policy-makers and investors in the interconnected fields of labor, sustainability and artificial intelligence (AI). To do so, databases of international, Canadian and European institutions known for influential research in these fields were consulted.
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