This study finds that accounting for global weather conditions significantly increases projected macroeconomic damage from climate change. Global GDP losses by 2100 may rise from ~11% to ~40% under high emissions. Incorporating global effects also reduces the optimal warming threshold from 2.7°C to 1.7°C, aligning with Paris Agreement targets.

PensionDanmark developed a biodiversity strategy targeting its real estate and infrastructure assets to mitigate nature loss. It employs data-led initiatives, stakeholder engagement, and nature-based solutions to protect and restore biodiversity, aligning with EU taxonomy and Science Based Targets for Nature. Implementation includes construction screening, sustainable sourcing, and performance monitoring.

The report outlines strategies to better communicate the economic rationale for climate action to decision makers. It examines barriers, including limited capacity and political constraints, and recommends clearer economic framing, stronger narratives, and alignment with national development goals to drive engagement and support for climate policies.

ASIC’s Regulatory Guide 280 outlines the framework for sustainability reporting in accordance with ISSB Standards. It details expectations for listed and unlisted entities, implementation timelines, assurance requirements, and guidance on materiality, governance, and transition planning, aiming to improve transparency and consistency in climate-related and sustainability disclosures across Australia.

This report identifies barriers to effective investor stewardship and engagement, highlighting challenges such as unclear definitions, resource constraints, and ineffective reporting. It outlines practical solutions from WHEB, recommending clearer alignment of engagement objectives with client mandates and prioritising measurable outcomes over activity metrics to deliver long-term client value.

This report examines the synergies between artificial intelligence, data governance, and privacy, highlighting international collaboration opportunities. It identifies key regulatory frameworks, interoperability standards, and policy recommendations to address shared global challenges and promote responsible AI deployment while safeguarding data privacy across jurisdictions.

The guide assists entities in voluntarily adopting IFRS S1 and IFRS S2, facilitating consistent disclosure of sustainability-related financial information. It outlines transition reliefs and proportionality mechanisms to ease initial compliance challenges, aiding preparers in effectively communicating sustainability progress to investors and stakeholders regardless of jurisdictional regulations.

This paper critically examines investor stewardship, shifting from traditional shareholder-focused governance towards "enlightened stewardship." It advocates balancing fiduciary duties with broader societal and environmental considerations. Analysing the evolution of the UK Stewardship Code, it highlights a systemic shift to integrate sustainability and stakeholder concerns alongside financial returns for long-term value creation.

The report analyses the investment required to address the natural capital gap for achieving Sustainable Development Goals in 40 countries, finding that investing US$7.4 trillion could generate returns exceeding US$152 trillion, greatly benefiting air quality, human health, ecosystems, and reducing premature deaths and resource depletion globally.

The report explores how ocean pollution poses financial, legal and reputational risks to businesses, particularly land-based sectors. It identifies data gaps as a barrier to effective decision-making and highlights opportunities in green chemistry, data innovation and sustainable finance. It recommends integrating ocean health into corporate and financial strategies.

Wealthy private investors increasingly align their portfolios with the UN Sustainable Development Goals (SDGs), seeking both measurable impact and financial returns. Investors favour SDGs linked to higher expected profits, leading to underinvestment in less profitable goals. Findings are based on portfolio data, surveys, and interviews with 60 high-net-worth individuals.

This toolkit provides a structured approach for companies to understand the basis for community support and how to measure perceptions of support. It enables companies to identify the reasons why community support may be lacking at a project or operation and develop targeted approaches for improving company-community relationships.

This tool is designed to help businesses identify relevant nature-based solutions (NbS) for addressing challenges related to core business operations, climate, nature, water, and social equity. It categorises NbS based on business needs and biomes, facilitating decision-making. The map serves as a starting point, requiring further development for implementation.

This case study details JGP's participation in piloting the Taskforce on Nature-related Financial Disclosures (TNFD) LEAP approach. The study focuses on assessing JGP's exposure to tropical deforestation through companies connected to the agriculture sector in its investment portfolio.

This document provides a clear and concise example of how to screen investments for potential financed impacts to Indigenous Peoples, including both positive and negative impacts. The screening approach described was developed in consultation with First Nations representatives.

This playbook contains a collection of useful case studies for investors, highlighting growing evidence of investment opportunities in nature. The playbook also contains guidance for investors looking to grow their blended finance portfolio.