ODI (Overseas Development Institute) is an independent, non-profit global affairs think tank focused on international development, climate, humanitarian policy, economics and social inclusion. It delivers high-quality research, policy advice and events to inform global policy and practice and address inequality, poverty and sustainable development.

RAND Europe is an independent, not-for-profit policy research organisation dedicated to improving policy and decision-making through rigorous, objective research and analysis. It conducts evidence-based research across defence, health, technology, social policy, education and more to help governments, institutions and organisations make informed strategic decisions.

Department of Health and Social Care (DHSC) is a UK Government ministerial department responsible for national health and adult social care policy, funding and oversight in England. It supports ministers, shapes health and care strategy, and leads on public health, NHS policy and care delivery frameworks.

CFA Institute Research and Policy Center (RPC) is a finance research hub turning investment research into insights that strengthen capital markets, advance ethics and improve investor outcomes. RPC publishes policy analysis, research reports and industry perspectives for investment professionals, regulators and policymakers, grounded in CFA Institute expertise and market trends.

Climate X is a climate risk analytics company providing asset-level physical climate risk data and scenario analysis. It supports financial institutions, insurers and corporates with decision-making, stress testing and regulatory alignment using proprietary climate models and geospatial intelligence.

University of Cambridge is a public collegiate research university in Cambridge, England, founded in 1209. It offers undergraduate and postgraduate education, conducts world-leading research across disciplines and contributes to global discovery, innovation and society. Cambridge attracts diverse students and partners, and publishes academic outputs across fields.

New Economics Foundation (NEF) is an independent UK think tank advancing economic systems that support social justice, environmental sustainability and wellbeing. It produces research, policy analysis and advocacy on inequality, climate, public finance and democratic economics, informing decision-makers, civil society and communities seeking a fairer economy for people and planet.

Impact Frontiers is a finance-focused NGO advancing impact investing practice.It helps asset owners, asset managers and advisors integrate social and environmental impact into investment decision-making through frameworks, research, case studies and peer learning programmes, supporting impact measurement, management and capital allocation across public and private markets.

This conceptual paper examines corporate sustainability reporting, distinguishing investor-focused sustainability-related financial disclosure from broader impact reporting. It argues investor interests are imperfectly aligned with societal goals and concludes that complementary financial and impact reporting standards are needed to support accountability, capital allocation and sustainability transition.

This study analyses 1,659 FTSE 350 observations to explore the link between ESG performance and organisational narcissistic rhetoric. Findings indicate that high ESG performance correlates with increased self-promoting language, though greater board gender diversity mitigates this effect. Additionally, strong financial results are positively associated with narcissistic corporate narratives.

This report synthesises discussions from an international round table on financing city-level climate action, highlighting how local governments overcome fiscal constraints through tailored funding scales, partnerships, innovative revenue mechanisms, and long-term approaches to deliver major decarbonisation programmes across Europe and North America.

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.

FiftyEight delivers research-driven technology solutions to ensure ethical working conditions across global supply chains. It partners with businesses, NGOs and governments to tackle modern slavery, forced labour and child labour. Its platforms including a mobile app for migrant workers, support transparent recruitment, safe migration and human rights compliance.

University of Exeter is a leading UK research university, part of the prestigious Russell Group. It delivers world-class teaching and research across campuses in Exeter and Cornwall. Known for high student satisfaction, strong global rankings and a wide range of courses, Exeter appeals to students seeking quality higher education.

The report analyses how legal frameworks across major jurisdictions shape investors’ ability to pursue sustainability impact. It clarifies when impact-focused approaches are permitted or required and outlines policy options to support them. It provides guidance for aligning investment decisions with sustainability goals while maintaining financial objectives.

Cities Climate Finance Leadership Alliance (CCFLA) is a global multi-stakeholder coalition mobilising finance for urban low-carbon and climate-resilient infrastructure. It supports sub-national governments in developing bankable projects, strengthening enabling environments and closing investment gaps especially in emerging markets and developing economies.