This book highlights the intersection of corporate practices and human rights. It explores evolving challenges, regulatory landscapes, and the importance of collaborative, ethical business conduct. Key themes include transparency, state roles, and the human rights-based approach, offering insights for stakeholders to navigate this complex field.

The authors of this report explore the challenges of integrating climate-related risks into regulatory stress tests. They demonstrate that supervisory risk assessment frameworks struggle to capture long-term systemic risks, and offer recommendations for developing a 'long-term risk;' supervision 'infrastructure.'

This report explores the approach to climate change risk by UK's largest master trusts. It examines 16 master trusts' ESG policies and practices, focusing on the work of the trustees and their engagement with investee companies on ESG practices and risk management. The report draws attention to some positive developments, showing that some schemes have incorporated ESG and/or climate change factors into their asset allocation strategy.

The report examines the financial implications of climate transition scenarios on the cement sector's future. It provides useful insights to company analysis and financial risk analysis for the cement sector, providing readers with a comprehensive understanding of the impact of climate transition scenarios.

This report highlights how mining has affected South African communities and examines the legal framework and community engagement procedures relating to mining activity. It discusses the impacts of mining on communities in terms of health, environment, livelihoods and social cohesion, as well as the high levels of violence in these communities.

This report demonstrates the potential of asset-level data to manage risks and opportunities arising from the transition to a net-zero emissions economy. The authors develop a demonstrator database of assets across six carbon-intensive industries, calculating cumulative committed carbon emissions (CCCE) and potential reductions (RCCCE) through retrofits.

This report presents 10 lessons for investors on tackling climate change. Through this summary, the authors offer insights on methodologies for climate scenario analysis, the intersection of reporting and acting, an effective climate voting process, the role of regulators in transparent carbon neutral investments, among other topics.

This report investigates the tax and revenue transparency disclosure policies of 20 ASX listed mining, gas and oil companies. It examines indicators deemed as "best practices" for conformity to standards, such as country-by-country reporting, mandatory disclosure legislation and The Extractive Industries Transparency Initiative. Recommendations are to move towards mandatory regulation and better disclosure.

This report highlights the financial and reputational risks associated with the biomass power sector's impact on climate change. The report provides recommendations for investors and banks engaged with the sector, including not providing financial support for new biomass power infrastructure.

This toolkit offers a framework for finance professionals to invest in tobacco-free portfolios. The toolkit covers various areas including the Tobacco-Free Finance Pledge, prospective investment risks and case studies, with a call to action for the industry to follow.

This report, and legal opinion, lays out the current legal obligations on directors of New Zealand companies and retail managed investment schemes to address climate risks. It finds that these obligations are evolving and expanding, driven by the growing recognition of the material financial risk climate change presents for businesses.

This report offers a comprehensive overview of the Sustainable Development Goals and how businesses can align their practices with these goals through transparent disclosures and disclosures reporting. This 2022 edition provides actionable steps for businesses to contribute to sustainable development.

This guide is designed for banks and lending institutions to assist in the creation of a climate action strategy. The report analyses the challenges and solutions to financing transitions towards a climate-safe world, outlining a comprehensive seven-element framework, key tools for measuring alignment with Paris Goals, and numerous sector guidelines.

This report provides an overview of ocean governance and regulations through the lenses of ocean-based industries, addressing international governance, key industries, emerging issues and regulatory developments, cross-cutting challenges and the role of the private sector through the UN Global Compact Action Platform for Sustainable Ocean Business.

This report shares insights from the Climate Safe Lending Fellowship, a programme for banking professionals committed to accelerating the decarbonisation of their institutions. The report offers practical approaches and tools used by climate intrapreneurs to help their banks transition toward climate-safe banking.

The authors of this paper argue that institutional investors need to move beyond Modern Portfolio Theory (MPT), and consider a wider risk management strategy. The paper outlines the potential failings of MPT and suggests ways for institutional investors to better align with the needs of society and the economy.

This bi-annual update outlines key ESG and EHS regulations across major regions, detailing compliance timelines, reporting standards, and emerging legislative trends. It highlights increasing global alignment on sustainability disclosures and regulatory developments in climate risk, human rights, and environmental protection, including new rules in the EU, US, Canada, and APAC.

NGO campaigns alleging environmental and social “E&S-washing” lead to negative stock and media responses, especially on financially material issues. Firms reduce direct emissions following climate-related allegations—often shifting them to supply chains. NGOs also prompt investor engagement, suggesting a monitoring role despite unintended consequences such as increased indirect emissions.

The PRI Resolution Database provides information on shareholder resolutions, management proposals, and votes, aiming to enhance transparency in shareholder advocacy and proxy voting. It includes details on ESG themes, proposal statuses, and allows PRI signatories to pre-declare voting intentions.

This report outlines three systemic shifts needed to align finance with sustainability: policy reform to drive market incentives, mindset changes to embrace long-term value, and structural financial changes to embed environmental and social risks. It highlights barriers and proposes actions to support an inclusive, sustainable economic transition.

AI is reshaping financial services by enhancing efficiency, reducing costs and unlocking new revenue opportunities. With $97 billion in projected investment by 2027, firms must address risks like misinformation and data bias while prioritising governance, regulation and workforce reskilling to ensure responsible, secure and effective AI adoption.

The report outlines AI’s growing use in finance—especially in underwriting, fraud detection, and customer support—highlighting regulatory challenges around explainability, governance, and data security. It discusses evolving global guidance and the need for risk-based, proportionate oversight, particularly as generative AI gains traction in high-impact applications.

The Impact Visualiser enables users to qualitatively assess the social and ecological impacts of initiatives within the Melbourne Doughnut framework. It allows for rating across various dimensions, facilitating visual representation of potential effects, and supports downloading the results for sharing or further analysis.

The Doughnut Design for Business tool presents case studies of enterprises applying Doughnut Economics principles. It supports companies in aligning operations with ecological boundaries and social foundations, offering structured insights into practical implementation and outcomes across diverse sectors and regions.

This toolkit guides investors in addressing human rights risks in global value chains. It outlines regulatory developments, risk identification practices, and engagement strategies to improve corporate accountability. Practical steps include audits, grievance mechanisms, collaboration, and traceability to mitigate modern slavery and labour abuses, enhancing long-term investment and operational resilience.

The Circularity Gap Report series, launched annually since 2018 by Circle Economy, offers key insights into the global circular economy. Each report focuses on vital topics driving action, from the first global metric in 2018 to industry and country perspectives in subsequent years.

This report presents insights from 34 national ecosystems advancing impact investing. It highlights trends in policy, capital mobilisation, and transparency, showing governments and institutions integrating social and environmental outcomes into investment strategies. It tracks growth in green finance, outcome-based funding, and investment readiness across emerging and developed economies.

This report outlines strategies for corporate boards to foster long-term value creation. It highlights the need for tailored governance, alignment between boards and management, and adaptive practices across geographies. Practical toolkits support board effectiveness through strategic focus, risk management, and director development.

This report analyses how ASX100 and leading private companies disclose social topics in ESG reporting. It identifies gaps in external impact measurement and highlights opportunities to standardise disclosures. Most reporting focuses on internal workforce issues, with less emphasis on value chain impacts and community engagement.

The Centre for Social Impact (CSI) is a collaboration between Swinburne University of Technology, Flinders University, University of New South Wales, and University of Western Australia. CSI provides education, research, and practical tools to drive positive social change across Australia. Its offerings include postgraduate courses, capability-building resources, and initiatives like Amplify Social Impact.

The updated Australian Sustainable Finance Capability Framework outlines key competencies for roles in sustainable finance across Australia. It integrates First Nations perspectives, focuses on social and environmental sustainability, and guides skill development in areas such as strategy, risk management, and reporting to support sector-wide capability uplift.

This FAQ guide explains key concepts in nature-related financial disclosures, including biodiversity, dependencies, impacts, and the TNFD framework. It outlines disclosure requirements, materiality, governance responsibilities, and greenwashing risks, offering practical insights for businesses preparing for future regulatory expectations and aligning with international sustainability standards.