This report proposes an alternative approach for organisations to account for wages paid below the local living wage level through a firm's balance sheet, creating leverage effect as the organisation borrows from society, reflecting higher stakeholder risk. This can help investors, policymakers, customers, corporate managers and other stakeholders to assess an organisation's exposure to human capital erosion.

This report advocates for a systemic approach to accelerate rapid decarbonisation, positioning innovative businesses to win from driving such an approach. The report evaluates the associated theoretical high-level insights in the case of the decarbonisation of the light road transport sector, proposing a set of principles for decarbonisation and mindset shifts for business innovators and incumbents.

This report is a guide for businesses to redesign their operations based on Doughnut Economics principles that focus on deep transformation to become regenerative and distributive. It explores transformative ideas, redesign possibilities, impacts, dependencies, and current design barriers/enablers.

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.

The report offers just transition criteria for investors, aligning products with climate action, socio-economic equity, and community involvement. It enhances existing frameworks, ensuring global alignment for a net-zero transition while emphasizing the three key elements: climate action, socio-economic equity, and community voice.

This paper provides real-life cases and practical steps to integrate community engagement in investment processes. It offers methods for investors to identify and pursue community engagement opportunities, outlining different ways to incorporate engagement into investment decision-making.

The report provides actionable advice for family offices integrating impact investing, drawing from real experiences. It offers insights on internal advocacy, impact framework creation, and investment policy statement development. The document explores allocation choices for impact capital and underscores the significance of collaborating with external advisers and managers.

The Sustainable Development Goals Disclosure (SDGD) Recommendations features guidelines for corporate reporting to promote best practices and encourage corporate accountability and governance aligned with SDGs. The document includes fundamental concepts and principles of SDG disclosure, recommendations, and steps to guide implementation, offering insights for assurance providers, governments, investors, and reporting organizations of all sizes

This guide is for investors who want to generate positive social and environmental impact through their investments. It explains what investor impact is and how it differs from company impact. It also details the mechanisms through which investors can effect change, such as enabling the growth of impactful companies and encouraging improvement in less sustainable companies.

This report explores how capital market actors can play a crucial role in addressing modern slavery and offers good practice examples and actionable recommendations for asset owners, asset managers, private equity funds, stock exchanges, investment banks, and development finance institutions.

Index provider engagement can impact corporate climate policies, this study indicates. Of the 300 randomly-selected companies receiving a letter encouraging the commitment to setting science-based climate targets, 21% committed to actually doing so, compared to 15.7% of the control group.

This report explores the importance of measuring the impact of investing activities, particularly in the increasingly popular field of impact investing. It discusses the use of data to assess a company's social and environmental footprint, the role of taxonomies in impact investing, and the rise of impact awareness.

This report provides a call to action for investors to engage in systematic stewardship to address systemic climate risk. It explores limitations of corporate engagement and presents alternative opportunities for engagement such as sector and value chain engagement, policy engagement, and asset manager engagement.

The Impact Investor Guide 2024 offers insights into the latest developments in impact investing with a comprehensive look across various asset classes and geographies examining how impact funds balance impact and financial returns. It features valuable insights from key industry figures and examines the challenges the sector faces.

This report synthesises evidence on the role of investors in addressing modern slavery in global supply chains. Key findings reveal that data limitations pose a significant challenge for investor action. Additionally, drivers for investor action include moral standing, financial incentives, regulatory compliance, and investor-led engagement.

This working paper aims to bring greater clarity and understanding to the impact investing field, which is characterized by diversity and complexity. Omidyar Network led this field-building initiative, with contributions from 45 expert interviews. The report outlines a concept for building “impact classes,” or common structures for assessing impact investing options.