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Policy report

Policy brief on access to finance for inclusive and social entrepreneurship: what role can fintech and financial literacy play?


This policy brief presents evidence on the access to finance challenges faced by entrepreneurs from under-represented and disadvantaged groups and social entrepreneurs, and discusses how public policy and better regulation could harness the potential of fintech to address these challenges.
Report

The adequacy and efficacy of Australia’s anti-money laundering and counterterrorism financing (AML/CTF) regime


Evidence to this inquiry largely focused on the impact and/or the benefits of extending the existing AML/CTF regime to DNFBPs that are not already subject to regulation of this nature. As such, this report largely focuses on this issue, but also canvasses other aspects of reform proposed in the course of the inquiry to improve...
Report

Accounting for the digital economy: time for a fresh approach


This paper aims to explain why the information economy requires a new approach to accounting. It examines how the profession can reshape existing accounting standards to help fill the information gap, while developing an entirely new approach to gathering and reporting financial and non-financial information.
Report

World development report 2022: finance for an equitable recovery


This report focuses on the interrelated economic risks that households, businesses, financial institutions and governments worldwide are facing as a consequence of the COVID-19 crisis. The report offers new insights from research on the interconnectedness of balance sheets and the potential spillover effects across sectors.
Report

Retail central bank digital currency: has its time come?


As central banks around the world prepare to launch central bank digital currencies (CBDCs), this paper looks at issues surrounding a retail version of CBDCs that would complement notes and coins for consumers.