This report highlights six case studies of businesses transforming towards a nature-positive future. It showcases their efforts to address nature-related risks and opportunities, focusing on areas such as sustainable forestry, circular resource use, soil health, sustainable seafood, biodiversity, and freshwater management.

This report makes the case for a pooled fund to provide independent legal and technical support to communities affected by land-based investments. The fund aims to bridge the gap in corporate-community engagement, reduce social and environmental risks, and improve human rights due diligence by empowering communities to engage on equal footing with businesses.

The report argues that socioeconomic inequality poses systemic risks to investment performance. It highlights that addressing inequality aligns with investors' fiduciary duties by reducing financial risks and improving long-term returns. The report provides evidence that inequality impacts corporate performance, supply chains, and macroeconomic stability.

Project on Resources and Governance (PRG) focuses on improving natural resource governance to benefit local communities in resource-rich countries. Through research and partnerships with governments, organisations, and institutions, PRG aims to create evidence-based solutions that enhance resource management, reduce conflicts, and promote sustainable development.

Global Alliance for Improved Nutrition (GAIN) is an international organisation focused on tackling malnutrition and improving nutrition worldwide. GAIN works with partners to create sustainable, scalable solutions, improving access to nutritious food. Their initiatives target vulnerable populations, aiming to enhance health and well-being through better nutrition.

This guide provides essential guidelines for companies and investors to enhance human rights due diligence, particularly in supply chains. It emphasises transparency, risk assessment, and responsible purchasing practices to combat forced labour. The guide also offers practical examples and benchmarks, helping stakeholders align with global standards and improve corporate disclosures.

This guide from the UN Global Compact Network UK offers businesses actionable strategies to eradicate child labour from global supply chains. It outlines the business case for tackling child labour, defines key concepts, and provides concrete steps for prevention, mitigation, and remediation. The guide emphasises the importance of policy commitment, supply chain oversight, and collaboration with stakeholders.

The report examines the investment needs for a green transition in emerging markets (EMs), the current state of green investment flows, and the risks to capital flows. The report underscores the need for increased private investment and addresses the barriers and structural issues limiting green finance in EMs.

The report examines the systemic flaws of the current economic model, highlighting ecological, social, and geoeconomic crises. It proposes transitioning to a regenerative economy based on principles of sufficiency, circularity, systems thinking, equity, and redefining value to achieve sustainable and equitable growth.

Ernst & Young (EY) is a global professional services organisation offering audit, tax, transaction, and advisory services. EY helps businesses navigate complex challenges, improve performance, and manage risk. Their expertise includes digital transformation, sustainability, and strategic growth.

This report examines the role of e-fuels in decarbonising transport, focusing on their potential for aviation and shipping. It provides a techno-economic assessment of e-fuel technologies, evaluates necessary cost reductions and infrastructure investments, and highlights policy considerations. E-fuels, derived from electrolytic hydrogen, could diversify decarbonisation options and complement existing biofuels, especially in sectors less amenable to electrification.

The report explores the challenges and key actions needed to scale sustainable aviation fuel (SAF) production in these regions. It highlights technological advancements, regulatory frameworks, and strategic collaborations necessary to achieve 10% SAF by 2030 and sector decarbonisation by 2050. The report emphasises the importance of investments, policy support, and public awareness to drive the adoption of SAF globally.

Climate Catalyst mobilises leaders to accelerate climate action globally. They work on advocacy to drive systemic change, focusing on climate solutions, sustainable development, and just transition. Their initiatives empower decision-makers to implement impactful strategies for a sustainable future.

The report clarifies the responsibilities of investors regarding human rights under the Guiding Principles on Business and Human Rights. It highlights how investors can align their environmental, social, and governance (ESG) approaches with these responsibilities, emphasising the integration of human rights considerations in ESG criteria to support sustainable and ethical investment practices.

The report outlines key performance indicators (KPIs) for responsible corporate tax conduct, highlighting green and red flags. Key aspects include transparent financial statements, robust tax commitments, public Country-by-Country disclosures, disclosure of uncertain tax positions, and consistent corporate cash taxes paid over five years. It aims to guide investors in assessing tax conduct.

The database of Asian mergers and acquisitions (M&As) in high-emission sectors reveals a steady, not increasing, trend from 2020 to April 2024. This shift of high-emission assets from public to private ownership, totalling USD 5-9 billion annually, raises concerns about reduced transparency and accountability in emissions reporting. While not accelerating, this trend has negative implications for investor stewardship and emissions disclosure.