The Policy and Action Standard provides a consistent framework for estimating and reporting the greenhouse gas (GHG) impacts of policies and actions. It outlines methods for ex-ante and ex-post assessments, defines principles of GHG accounting, and offers guidance on defining policy boundaries, estimating baseline emissions, and assessing uncertainty to support transparent, accurate decision-making.

This report updates the GHG Protocol Corporate Standard by introducing dual reporting for Scope 2 emissions—requiring both location-based and market-based methods. It defines Scope 2 accounting principles, emission factor hierarchies, and quality criteria for contractual instruments, aiming to improve transparency, accuracy, and comparability across energy markets.

Nuclear energy is gaining momentum as a reliable, low-emissions electricity source. The report outlines growth drivers, investment needs, emerging technologies such as small modular reactors, and policy frameworks required for scale-up. Financing challenges, supply chain risks, and workforce planning are key to realising nuclear’s role in future energy systems.

Kantar is a global leader in marketing data, insights and analytics, supporting over 96 of the world’s top 100 advertisers across 90+ markets. It combines behavioural and attitudinal data to inform brand strategy, creative testing, media effectiveness, customer experience and sustainable growth.

The report outlines how strategic investment can reduce animal testing in the health sector. It provides investors with guidance on promoting transparency, encouraging non-animal methods, and influencing regulation, while highlighting the risks of limited disclosure and misalignment with consumer concerns.

This report presents insights from 34 national ecosystems advancing impact investing. It highlights trends in policy, capital mobilisation, and transparency, showing governments and institutions integrating social and environmental outcomes into investment strategies. It tracks growth in green finance, outcome-based funding, and investment readiness across emerging and developed economies.

This guide outlines how private markets investors can integrate human rights due diligence into investment processes, aligned with the UN Guiding Principles. It covers policy commitments, risk assessment, stakeholder engagement, and remedy provision to address human rights impacts, mitigate risk, and meet evolving legal and societal expectations.

The report examines recent regulatory shifts in Europe and the UK affecting sustainable funds. It outlines rebranding impacts, highlights inconsistencies in fund categorisation, and stresses the need for broader sustainability definitions beyond the EU Taxonomy to avoid constraining investment opportunities and to better accommodate transition-related financial products.

Wealthy private investors increasingly align their portfolios with the UN Sustainable Development Goals (SDGs), seeking both measurable impact and financial returns. Investors favour SDGs linked to higher expected profits, leading to underinvestment in less profitable goals. Findings are based on portfolio data, surveys, and interviews with 60 high-net-worth individuals.

The report underscores the need for inclusivity in the digital revolution, highlighting gender disparities in STEM fields. Women are underrepresented in digital and engineering roles, limiting their access to future job opportunities. Policy interventions, improved workplace conditions, and equitable funding are essential to fostering diversity in technological innovation and ensuring sustainable, inclusive development.

This document is designed to support businesses with navigating various biodiversity measurement approaches currently available. A navigating wheel and classification system has been developed to support interpretation.

The report highlights the growing volume and diversity of climate-related litigation. It outlines legal trends targeting financial and non-financial institutions and governments, with significant implications for financial risks and reputational damage. The report emphasises the potential increase in litigation tied to climate disclosure laws, greenwashing, and corporate responsibilities.

The report examines the relationship between corporate climate disclosures, cheap talk, and actual climate initiatives. It highlights how voluntary disclosures often suffer from superficiality, while targeted climate actions reduce cheap talk. Findings suggest cheap talk correlates with higher emissions and reputation risks, offering insights into the credibility of climate commitments.

IPIS Research (International Peace Information Service) is an independent research institute focusing on conflict mapping, natural resources, and business and human rights in sub-Saharan Africa. Through in-depth analysis and field research, IPIS provides valuable insights for policymakers, NGOs, and businesses seeking to understand complex issues in these regions.

The "Insuring Disaster" series by ShareAction evaluates the responsible investment and underwriting practices of the world's largest insurers, focusing on their approaches to critical environmental and social issues. This benchmark series highlights the industry's impact on climate, biodiversity, and human rights, offering actionable recommendations for improvement.

The report explores the necessity and principles of regenerative development, aiming to create thriving living systems that evolve toward greater health and vitality. It emphasises aligning human actions with natural systems, integrating ancient wisdom with modern science, and fostering holistic, co-creative partnerships between people and the planet for sustainable and thriving futures.