The paper models how misaligned sustainable finance taxonomies can cause cross-border capital leakage, reducing alignment with developed-market standards. It identifies four ratios determining whether endorsing common ground improves outcomes and shows leakage can be significant without regulatory measures to differentiate and prioritise higher-quality green bonds.

Conservation International (CI) is a global non-profit that champions nature conservation to benefit both biodiversity and human societies. It uses science, fieldwork, policy and finance to protect critical land and marine ecosystems. Since 1987, CI has helped safeguard 13 million km² of land and sea across more than 70 countries.

BirdLife International, a global partnership of over 120 bird and nature conservation organisations, works worldwide to conserve bird species, protect vital habitats, and sustain biodiversity. Through science-based research, habitat protection and community engagement, BirdLife helps prevent species extinction and supports ecosystem health across continents.

International Union for Conservation of Nature (IUCN) is a global membership Union—comprising governments, NGOs and civil-society organisations—that works to conserve biodiversity and promote sustainable use of natural resources. Founded in 1948, IUCN mobilises a network of over 1,400 Member organisations and around 16,000 experts worldwide. IUCN monitors species and ecosystems, develops data-driven policy guidance, and supports conservation and restoration projects across lands, oceans, freshwater systems and climate-sensitive regions.

Climate Watch is a free, open-data platform aggregating global and national climate information: historical greenhouse-gas emissions, future scenarios, and countries’ climate commitments (NDCs, long-term strategies, net-zero pledges).

The Climate Policy Database (CPDB) is an open, collaborative resource that compiles detailed information on climate-change mitigation policies worldwide. It categorises and tracks over 6,500 policies across nearly 200 countries, enabling comparison of policy adoption, identification of mitigation gaps, and support for climate-policy analysis.

World Database on Protected and Conserved Areas (WDPCA): A global database maintained by UNEP‑WCMC (in partnership with IUCN and other bodies), combining terrestrial, inland-water, coastal and marine protected areas and other effective area-based conservation measures (OECMs).

The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.

The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.

This benchmark series assesses the world’s most influential companies on their human rights, decent work and ethical conduct practices. It provides a comparative view of corporate social performance, supporting stakeholders to understand progress, identify gaps and inform actions that contribute to a more inclusive and sustainable global economy.

This benchmark series outlines key legal, operational, and investment considerations shaping ESG and the sustainable economy. It provides structured guidance for investors, operators, and policymakers on evolving practices, regulatory expectations, and sector-level developments, offering a consistent foundation for understanding how sustainability themes influence financial and organisational decision-making.

K&L Gates is a global law firm offering a full spectrum of legal services — from corporate and finance to energy, intellectual property and regulatory advice. With more than 45 offices across five continents, it serves multinational corporations, growth companies and public-sector clients alike.

Global Rights Compliance (GRC) is an international legal foundation founded in 2013 that applies international humanitarian and human-rights law to advance accountability and justice. GRC works globally in conflict-affected and high-risk zones — offering legal advice, human rights due diligence, investigations and training for governments, businesses and civil society.

This report outlines a blueprint for responsible banking, detailing how banks can embed climate, nature, human rights, and inclusive economy considerations into strategy, governance, client engagement, capital allocation and disclosure. It provides guidance on setting and implementing targets to align portfolios and practices with global sustainability frameworks.

FreshExplorer is an interactive mapping tool that displays data on water, sanitation, and hygiene services globally, assisting policymakers and researchers to view coverage statistics, trends, and service gaps. The platform enables data exploration by country, service type, and time period, using Aus/UK spelling and grammar conventions.

Our World in Data is a free, open-access research platform maintained by the UK-based non-profit Global Change Data Lab that collates, visualises and publishes global long-term data on topics such as health, economy, environment and development.