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We summarise credible research and reports on sustainable finance and ESG issues. Our summaries, along with our AI ChatBot saves members time reading large reports, to focus on knowledge building and action.

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Business-led blended finance: A practical playbook

United Nations Global Compact
This report examines business-led blended finance, which grew to US$24 billion in 2024. It provides a practical playbook for companies to move from passive recipients to active deal architects, addressing the US$4 trillion SDG financing gap through risk management toolkits, sector analyses, and eight global case studies.
Research
25 June 2026

Climate-related disclosures: Insights from our reviews 2026

Financial Markets Authority (FMA)
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Research
26 May 2026

The climate premium on commercial real estate insurance

First Street
This report analyses rising insurance costs in the United States commercial real estate sector. It finds that premiums have surged 154% since 2017, driven by climate risk and reinsurance trends. High-risk markets face significant valuation erosion, with multi-family properties particularly impacted by increased financial burdens and pricing volatility.
Research
14 May 2026

Why shareholder-driven corporate social responsibility failed

European Corporate Governance Institute (ECGI)
This report analyses why shareholder-led corporate social responsibility failed in the early 2020s. It argues that political forces blocking government regulation also dismantle private CSR initiatives. Using the BlackRock-Texas conflict as evidence, it concludes that direct political action is the only viable path for systemic change.
Research
21 May 2026

Coller FAIRR seafood index methodology: May 2026

Farm Animal Investment Risk and Return (FAIRR)
The Coller FAIRR Seafood Index Methodology outlines the framework for assessing 20 global companies across 16 material topics. It details a bottom-up scoring process, ranging from 0 to 100, and a four-step production cycle. The index measures corporate maturity in response to environmental and social risks in the seafood industry.
Research
1 May 2026

A novel multilevel conceptual framework for flood risk governance

This research introduces a multilevel framework integrating flood hazard modelling, social vulnerability assessments, and risk communication. Designed for data-scarce environments, it addresses analytical silos by treating communication as a coequal component. The framework supports equitable decision-making through consequence-oriented risk surfaces and transparent uncertainty representation for municipal planning.
Research
27 April 2026

Templates in the EU Inc. regulation proposal

Leibniz Institute for Financial Research SAFE
This research evaluates the European Commission’s Proposal for an optional 28th corporate law regime. It argues that proposed model articles of association fail to support venture capital-backed firms. The authors identify four shortcomings regarding scope, process, logic, and safe-harbour effects, suggesting a dedicated drafting track and broader coverage.
Research
18 May 2026

Harmonized calculations methods for product carbon footprints and life cycle assessments in the mining and metals industry

This research presents methodological recommendations for harmonising product carbon footprint and life cycle assessment calculations across the mining and metals industry. Developed with the International Council on Mining and Metals, it establishes consistent guidelines for 17 aspects, including system boundaries, electricity modelling, and multi-output allocation procedures.
Research
11 March 2026

Stakeholder governance and corporate purpose in certified B Corps: Minimizing conflict and fostering collaboration

This research examines how Australian and New Zealand B Corporations implement stakeholder governance through corporate purpose. Based on 20 interviews, it identifies six roles for purpose in decision-making and signalling. The findings suggest that purpose-led models help attract supportive stakeholders and foster collaboration beyond mere conflict resolution.
Research
29 April 2025

Regionalized characterization factors for microplastic emissions in life cycle assessment considering multimedia fate modelling

This research establishes regionalised characterisation factors for microplastic emissions across marine, freshwater, and terrestrial ecosystems. Using fate modelling aligned with USEtox, it evaluates 14 polymers and five size categories. Findings demonstrate that particle size and density significantly influence environmental persistence and subsequent impacts on global species richness.
Research
6 January 2026

An engaged market: The 2026 state of stewardship report, prepared by the Aotearoa New Zealand stewardship code

Stewardship Code Aotearoa New Zealand
This report examines stewardship reporting across New Zealand's investment market for 2025. Representing 20 signatories with $3.8 trillion in assets, it highlights maturing practices in collaborative engagement, escalation, and voting transparency. The document notes increased integration of te ao Māori and provides guidance on strengthening stewardship and voting policies.
Research
1 June 2026

Global employment trends for youth 2026: Back to the future

International Labour Organisation (ILO)
The Global Employment Trends for Youth 2026 report highlights a stalled post-pandemic recovery, with global youth unemployment reaching 12.4 per cent. It examines rising NEET rates, artificial intelligence impacts, and job experience inflation, while advocating for bold, adaptive policies to ensure secure, decent work pathways for young people.
Research
6 August 2026

Artificial intelligence and sustainability transitions: Emergent opportunities, risks, and governance

Columbia Center on Sustainable Investment
This report examines the intersection of artificial intelligence and sustainability transitions, detailing opportunities and risks across environment, energy, labour, finance, and democracy. It proposes a three-layered governance framework and a phased roadmap for global scientific alignment, interim safety measures, and a binding international framework convention to ensure societal well-being.
Research
28 March 2026

ShareAction policy paper: Defending and strengthening the AGM as a forum for corporate accountability

ShareAction
This ShareAction report advocates for mandatory hybrid AGMs to ensure corporate accountability. It argues that online-only formats diminish shareholder scrutiny and enable management to stage-manage proceedings. The document recommends amending the 2006 Companies Act and provides case studies of poor virtual AGM practices across several major companies.
Research
15 June 2026

Fragmentation of shareholder power

National Bureau of Economic Research (NBER)
This research examines how fund proliferation and stewardship decentralisation affect corporate governance. It finds that supply-driven growth weakens oversight, while demand-driven expansion by incumbents can strengthen it. Competitive adoption of pass-through voting improves investor preference alignment but often reduces monitoring incentives and firm value.
Research
20 June 2026

Preference for explainable AI

National Bureau of Economic Research (NBER)
This research investigates the demand for explainable AI in high-stakes credit settings. It finds that decision-makers strategically avoid explanations that reveal racial or gender bias to preserve moral wiggle room. Additionally, behavioural biases cause individuals to undervalue explanations even when they complement private information and improve decision accuracy.
Research
16 May 2026
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