This report outlines a blueprint for reforming capital markets to better reflect human, social and natural capital. It proposes changes to fiduciary duty, financial analysis and policy frameworks to reduce systemic risks and align investment practices with long-term economic, environmental and social outcomes.

This guide explains applying the OODA (Observe, Orient, Decide, Act) loop to strengthen strategic leadership and company engagement in sustainable finance, enabling adaptive decision-making, stakeholder alignment, and iterative responses to ESG challenges, illustrated through practical steps and a case study of corporate transition.

This guide explains how co-operatives and mutual enterprises can support social change through democratic governance, member focus and long-term value. It argues they can improve stability, competition and sustainability in finance, while noting challenges including regulation, capital raising and market awareness.

Transparency International sets out a framework for monitoring internal whistleblowing systems, covering data collection, reporting, confidentiality, stakeholder accountability, performance indicators, retaliation complaints, trust and awareness measures, and resource tracking to help organisations assess effectiveness and improve protections and governance.

Explains how internal whistleblowing systems help organisations detect misconduct early, reduce legal and financial risks, and strengthen compliance, culture and reputation. It outlines key features of effective mechanisms and demonstrates their role in improving risk management, preventing losses and supporting long-term value creation.

The Energy Technology Perspectives is a series by the IEA that provides analysis of global energy systems, focusing on the development, deployment and innovation of clean energy technologies and their role in achieving sustainable, secure and low-emissions energy transitions across sectors and regions.

The IEA’s 2026 Energy Crisis Policy Response Tracker is an interactive database monitoring government measures taken in response to global energy market disruptions. It provides regularly updated data on policies to conserve energy and support consumers, enabling analysis of country-level responses to supply shocks and price volatility.

Examines how financial institutions implement human rights due diligence, aligned with UNGPs and OECD guidelines, using case studies. Highlights challenges in data, prioritisation and leverage, and emphasises integrating human rights into governance, risk processes and client engagement to manage impacts across lending, investment and insurance activities.

This World Bank report outlines transforming agricultural water management to feed 10 billion people sustainably. It introduces a water-food nexus framework, highlights inefficiencies in current systems, and emphasises data-driven, service-oriented irrigation and financing reforms to improve productivity, resilience, and environmental outcomes.

Global labour markets remain resilient amid uncertainty, but decent work deficits persist. Informality, working poverty and gender gaps remain widespread, especially in low-income countries. Productivity growth is weak, and demographic shifts and AI add risks. Economic growth alone is insufficient to improve employment quality or social outcomes.

The Transition Minerals Tracker is an online database by the Business & Human Rights Resource Centre that tracks human rights risks linked to mining key minerals for the energy transition. It compiles company data, policies and allegations, enabling users to assess exposure to social and governance risks across global mining operations.

Fitch’s ESG Regulations Tracking Tool monitors global ESG-related regulatory developments affecting corporates. It provides structured, regularly updated insights on policy changes, jurisdictional trends and compliance requirements, supporting finance professionals in assessing regulatory risk, aligning strategies and understanding evolving ESG obligations across multiple markets and sectors.

Provides an Australian-focused framework for assessing the credibility of corporate climate transition plans, outlining principles, criteria and disclosure expectations. It supports companies, investors and regulators in evaluating emissions targets, governance, strategy alignment and risk management within mandatory climate reporting and net zero transition planning.

This report guides Australian boards on integrating net zero transition planning into strategy, governance, disclosure and stakeholder engagement. It outlines directors’ legal duties, mandatory climate reporting requirements, and practical oversight questions to help organisations manage climate-related risks, opportunities and implementation.

Provides beta guidance for applying Absolute Environmental Sustainability Assessment, comparing activities’ environmental burdens against planetary boundaries. It outlines a three-phase, nine-step framework, supported by case studies (buildings, cement, EU consumption), and aligns with existing accounting standards while addressing methodological gaps in allocating environmental limits.

Naturebase is a free, science-based platform that maps where and how to implement nature-based solutions. It provides data on carbon mitigation potential, biodiversity and social benefits, alongside policy guidance and case studies, enabling investors and policymakers to identify, assess and finance high-integrity climate and nature projects.