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We summarise credible research and reports on sustainable finance and ESG issues. Our summaries, along with our AI ChatBot saves members time reading large reports, to focus on knowledge building and action.

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Product life cycle accounting and reporting standard

World Resources Institute
The GHG Protocol Product Life Cycle Accounting and Reporting Standard provides a globally consistent framework for companies to quantify and publicly report greenhouse gas emissions and removals associated with individual products across their life cycle. It enables informed emissions reduction strategies and supports performance tracking, supplier engagement, and product differentiation.
Research
16 April 2013

Policy and action standard: An accounting and reporting standard for estimating the greenhouse gas effects of policies and actions

World Resources Institute
The Policy and Action Standard provides a consistent framework for estimating and reporting the greenhouse gas (GHG) impacts of policies and actions. It outlines methods for ex-ante and ex-post assessments, defines principles of GHG accounting, and offers guidance on defining policy boundaries, estimating baseline emissions, and assessing uncertainty to support transparent, accurate decision-making.
Research
11 March 2015

Mitigation goal standard: An accounting and reporting standard for national and subnational greenhouse gas reduction goals

World Resources Institute
This report outlines a standardised framework for governments to design, assess, and report on greenhouse gas mitigation goals. It defines principles, methodologies, and accounting requirements to support consistent and transparent emissions tracking and goal evaluation at national and subnational levels.
Research
24 November 2016

Global protocol for community-scale greenhouse gas inventories: An accounting and reporting standard for cities version 1.1

World Resources Institute
The Global Protocol for Community-Scale Greenhouse Gas Inventories (Version 1.1) provides a standardised framework for cities to measure and report greenhouse gas emissions. It enables consistent, transparent accounting across six sectors, including energy, transport, and waste, supporting emissions tracking, target setting, and aggregation with national inventories.
Research
6 October 2021

The greenhouse gas protocol: A corporate accounting and reporting standard

World Resources Institute
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
Research
13 April 2004

RIAA policy platform: Sustainable finance for a thriving Aotearoa New Zealand 2023 and beyond

Responsible Investment Association Australasia
This report outlines RIAA’s policy platform to strengthen sustainable finance in Aotearoa New Zealand. It recommends a national strategy, clearer ESG disclosures, taxonomy alignment with global standards, anti-greenwashing measures, Māori inclusion, human rights protections, and alignment with biodiversity and the Sustainable Development Goals.
Research
28 August 2023

GHG protocol scope 2 guidance: An amendment to the GHG protocol corporate standard

World Resources Institute
This report updates the GHG Protocol Corporate Standard by introducing dual reporting for Scope 2 emissions—requiring both location-based and market-based methods. It defines Scope 2 accounting principles, emission factor hierarchies, and quality criteria for contractual instruments, aiming to improve transparency, accuracy, and comparability across energy markets.
Research
9 April 2025

Corporate value chain (scope 3) accounting and reporting standard: Supplement to the GHG protocol corporate accounting and reporting standard

World Resources Institute
The Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides a consistent framework for measuring and reporting indirect greenhouse gas (GHG) emissions across a company’s value chain. It outlines 15 categories of Scope 3 emissions, offers guidance on boundary setting, data collection, and reporting, and aims to improve transparency, enable emissions reduction, and support strategic decision-making.
Research
16 April 2013

Opportunities for methane mitigation in agriculture: Technological, economic, and regulatory considerations

World Resources Institute
This report assesses cost-effective methods to reduce methane emissions from enteric fermentation, manure management, and rice cultivation. It outlines region-specific strategies and underscores the need for research, regulatory frameworks, and cross-sector collaboration to support implementation and scale-up of mitigation solutions.
Research
5 March 2025

Green and intelligent: the role of AI in the climate transition

Artificial intelligence (AI) can support the climate transition by reducing global emissions by up to 5.4 GtCO₂e annually by 2035 in the power, food, and transport sectors, surpassing its own energy footprint. Strategic government action is essential to ensure AI accelerates low-carbon solutions equitably and effectively.
Research
16 June 2025

Counterproductive sustainable investing: The impact elasticity of brown and green firms

Sustainable investing strategies that reallocate capital from brown to green firms may unintentionally worsen environmental outcomes. This study finds that green firms show minimal environmental improvement from lower capital costs, while brown firms become more polluting when financially constrained. Current investment approaches offer weak incentives for impactful emissions reductions.
Research
5 October 2024

Corporate climate litigation in Australasia: (Re)shaping the private law-climate interface

The report examines how corporate climate litigation in Australia and New Zealand is shaping private law. It highlights legal actions involving directors’ duties, disclosure obligations, consumer protections, and tort law. The analysis shows incremental adaptations in private law to address climate change impacts, especially through anti-greenwashing and climate accountability claims.
Research
9 June 2025

The path to a new era for nuclear energy

International Energy Agency (IEA)
Nuclear energy is gaining momentum as a reliable, low-emissions electricity source. The report outlines growth drivers, investment needs, emerging technologies such as small modular reactors, and policy frameworks required for scale-up. Financing challenges, supply chain risks, and workforce planning are key to realising nuclear’s role in future energy systems.
Research
28 January 2025

A typology of the climate activist

This paper presents a typology of climate activists based on their focus—internal (endogenous) or external (exogenous)—and their theory of change—collaborative or confrontational. It proposes 16 activist types across individual, group, coalition, and institutional levels to improve conceptual clarity around climate activism.
Research
1 December 2023

Targeting net zero: The need to redesign bank decarbonization targets

Reclaim Finance
This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.
Research
18 September 2024

Nature positive: Leaders’ insights for the transition in cities

Oliver Wyman
The report outlines strategies and case studies from global cities integrating nature into urban development to address climate and biodiversity challenges. It highlights the importance of public-private collaboration, compact planning, and nature-based infrastructure in fostering resilient, sustainable, and equitable cities. Solutions are scalable and grounded in real-world examples.
Research
11 November 2024
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