Research from the Transition Plan Taskforce provides a framework for climate transition disclosures, while studies from the US Census Bureau and Columbia University analyse the impact of AI and automation on workforce dynamics. The issue highlights the World Bank mobilising $22 billion in private capital for Africa and examines the health impacts of industrial pollution from Sasol's Secunda operations. Additional insights cover why agricultural finance should recognise healthy soil as a financial asset and the legal implications of forestry debris for directors' duties.

This report examines the exploitation of African migrant workers within the United Arab Emirates' e-commerce and delivery sectors. It details systemic abuses including recruitment debt, deceptive contracts, and excessive working hours, highlighting how subcontracting models fragment accountability. The findings advocate for stronger international labour standards to protect vulnerable platform workers.

This report argues that power system flexibility is core infrastructure essential for energy security and affordability. It demonstrates how quantifying flexibility can reduce costs, citing potential annual savings of £9.6–£16.7 billion in Great Britain by 2050. Policymakers are encouraged to prioritise flexibility-first design over traditional infrastructure-heavy build-out.

This report analyses just transition practices among 25 investment managers in listed equities. While policy recognition is high, active engagement remains a low priority concentrated in energy and mining. The research identifies barriers such as geopolitical headwinds and provides recommendations for investors, governments, and regulators to mainstream practice.

Bank of New Zealand (BNZ) is one of the four largest banks in New Zealand, providing a wide range of financial services to individuals and businesses. It operates as a subsidiary of the National Australia Bank (NAB) Group and is focused on supporting New Zealand's communities.

IESBA is an independent global standard-setting board that develops the International Code of Ethics for Professional Accountants. It serves the public interest by establishing high-quality ethics and independence standards to strengthen trust in financial and sustainability information.

The New Zealand Government provides a comprehensive range of public services and information for citizens, residents, and visitors. Its primary digital portal, Govt.nz, serves as a central guide for navigating government agencies, services, and regulatory requirements.