The report outlines a framework for a Responsible Digital Finance Ecosystem, urging holistic, collaborative consumer protection amid rising digital finance risks. It defines ecosystem actors and four pillars—customer centricity, collaboration, capability, and commitment—to strengthen regulation, improve outcomes, and reduce harms in rapidly evolving digital financial services.

The study examines how Tobacco-Free Finance Pledge signatories apply exclusion policies to addictive industries. Investors show diverse thresholds, with European institutions more likely to exclude alcohol, gambling, and cannabis. Reputational and compliance considerations dominate justifications, highlighting investment decisions as significant commercial determinants of health.

Economic Commission for Latin America and the Caribbean (CEPAL) is a regional commission of the United Nations, headquartered in Santiago, Chile. It supports economic and social development across Latin America and the Caribbean by producing research, statistics and policy analysis, and facilitating regional cooperation, sustainable development, and planning.

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.

The ESG and the Sustainable Economy Handbook series is a multi-part research and guidance series that explains how environmental, social and governance (ESG) considerations intersect with legal, operational and investment practices across global markets, supporting finance professionals and corporate actors to understand and integrate ESG into business and investment 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.