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Research

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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Thriving workplaces: How employers can improve productivity and change lives

World Economic Forum
World Economic Forum report examining how employer investment in employee health and well-being improves productivity, retention and economic value. It analyses global workforce health data, identifies demographic disparities in burn-out and holistic health, and proposes measurement frameworks and organisational strategies to build healthier, more productive workplaces.
Research
16 January 2025

AI search has a citation problem

Columbia Journalism Review (CJR)
The report evaluates eight generative AI search tools and finds widespread problems in accurately citing news sources. Many systems fabricate or misattribute links, ignore publisher restrictions and provide confident but incorrect answers, raising concerns about information reliability, publisher traffic loss and the transparency of AI-generated search results.
Research
6 March 2025

Production and externalities: How corporate governance shapes social costs

European Corporate Governance Institute (ECGI)
This working paper examines how corporate governance structures influence firms’ production decisions and associated negative externalities. Using a principal–agent model and empirical analysis, the authors show that costly managerial monitoring encourages performance-based pay, which can incentivise practices that increase socially costly production and broader social costs.
Research
20 January 2026

A method to identify positive tipping points to accelerate low-carbon transitions and actions to trigger them

The report proposes a methodology to identify “positive tipping points” that can accelerate low-carbon transitions. It outlines a framework to assess their likelihood, drivers and proximity, and identifies actions that could trigger self-reinforcing decarbonisation processes to help achieve Paris Agreement climate goals.
Research
7 August 2025

Science in the courtroom: Evidentiary needs in climate litigation

Grantham Research Institute on Climate Change and the Environment
This guide outlines how climate science evidence is used in climate litigation. It explains evidentiary standards, types of scientific evidence and litigation strategies, and provides guidance for courts and litigants on presenting and assessing climate science to support legal claims related to climate change impacts and responsibility.
Research
10 March 2026

Climate-related risks and opportunities and the disclosure of material information

Australian Accounting Standards Board (AASB)
This educational material explains how entities apply AASB S2 to identify and disclose material information on climate-related risks and opportunities affecting cash flows, access to finance and cost of capital. It outlines concepts such as value chains, dependencies and impacts, and provides a four-step process for assessing and reporting material climate-related information.
Research
4 March 2026

Mandatory Climate Reporting in Australia: A Practical Guide for 2026

Altiorem
Australia’s mandatory climate reporting regime began implementation from 2025, aligned with ISSB IFRS S2 standards. This guide explains regulatory expectations, governance responsibilities, emissions data requirements and practical steps organisations should take in 2026 to establish compliant climate disclosures, integrate climate risks into financial reporting, and prepare for assurance and regulatory scrutiny.
Research
11 March 2026

Investor action plans (ICAPs): Expectations ladder

The Investor Agenda
The report outlines the Investor Climate Action Plans (ICAPs) Expectations Ladder, a framework enabling investors to assess and strengthen climate strategies. It sets tiered actions across investment, engagement, policy advocacy, disclosure and governance to support portfolio decarbonisation and alignment with net-zero pathways.
Research
1 July 2023

Investing in nature: Navigating the landscape with Handprint’s nature tech ecosystem map V.4

Handprint
The report maps the emerging nature-tech ecosystem, grouping participants into frontliners, builders and enablers, and highlights version 4 updates: 62 new organisations and three new categories—paradigm shifters, regulatory and compliance, and payment for ecosystem services.
Research
29 November 2023

Singapore-Asia taxonomy for sustainable finance

Monetary Authority of Singapore (MAS)
The report outlines the Singapore-Asia Taxonomy for Sustainable Finance, a science-based classification framework defining green, transition (amber) and ineligible economic activities. It provides technical screening criteria—primarily for climate change mitigation—to guide financial institutions, investors and policymakers in directing capital towards environmentally sustainable and low-carbon transition activities across Singapore and ASEAN.
Research
29 December 2023

Kicking away the green ladder: The asymmetric sovereign risk from nature degradation

Grantham Research Institute on Climate Change and the Environment
This working paper analyses how nature and biodiversity degradation affect sovereign borrowing costs. Using panel econometric models across 53 countries (2000–2020), it finds biodiversity loss raises bond yield spreads, with effects up to three times larger for higher-risk, often lower-income countries, indicating asymmetric sovereign risk from nature-related financial vulnerability.
Research
6 March 2026

Finance, nature and food systems: Consumers choosing sustainable food systems in Brazil

NatureFinance
This report analyses Brazilian food consumption behaviours and tests nudging strategies in online shopping to promote sustainable diets. Findings indicate plant-rich diets, reduced food waste and improved labelling could lower food-system emissions. The study recommends combining consumer nudges, education and policy measures to support sustainable food choices and environmental outcomes.
Research
22 September 2022

Turning the tide: How to finance a sustainable ocean recovery

United Nations Environment Programme Finance Initiative (UNEP FI)
This report provides guidance for financial institutions on financing a sustainable blue economy. It outlines principles, sector-specific criteria and case studies to support responsible investment in ocean-related sectors including seafood, ports, maritime transport, marine renewable energy and coastal tourism, aligning finance with ocean protection and long-term economic sustainability.
Research
9 June 2021

Net zero roadmap for copper and nickel

Carbon Trust
This report outlines a roadmap for achieving net-zero emissions in copper and nickel mining by 2050. It analyses demand growth from the energy transition and proposes emissions reductions of ~50% by 2030 and ~90% by 2050 through renewable energy, electrification, efficiency improvements, and limited carbon removal offsets.
Research
27 January 2023

Innovation in plastics: The potential and possibilities

Marico Innovation Foundation
This report examines plastic use and waste management, particularly in India, outlining environmental impacts and the need for circular solutions. It reviews bioplastics, packaging redesign, innovation and start-up activity, and proposes policy, business and entrepreneurial opportunities to advance plastics circularity and reduce single-use plastics.
Research
23 December 2023

Ethical fashion report series

Baptist World Aid Australia
The Ethical Fashion Report series assesses fashion companies’ supply chain practices, focusing on worker rights, labour conditions, transparency, and environmental stewardship. Produced by Baptist World Aid Australia, the series evaluates brands’ policies and performance to encourage improved accountability and progress towards a more ethical and sustainable fashion industry.
Research
15 October 2024
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