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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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The Silicon Six and their enduring global tax gap
This Fair Tax Foundation report analyses the decade-long tax conduct of six major technology firms—Alphabet, Amazon, Apple, Meta, Microsoft, and Netflix. It finds a persistent global tax gap, with an average effective tax rate of 18.8% versus global norms of 27%. The report urges stronger transparency and fairer international tax reform.
Value chain collaboration: Unlocking circular markets in Australia
This report by Circular Australia and Arup identifies opportunities to build circular markets across five key Australian value chains—lithium batteries, PET bottles, green steel, low-carbon concrete, and textiles. It outlines current barriers, future pathways, and policy recommendations to improve resource efficiency, reduce emissions, and strengthen national economic resilience.
Cost and financing for a future free from plastic leakage: Policy highlights
The report summarises the costs and financing required to eliminate global plastic leakage by 2060. It finds that coordinated global action could nearly eradicate leakage, with modest global GDP impacts but higher costs for developing economies. Increased development finance and private-sector mobilisation are essential to achieving this goal.
Activating place-based circular economy in Australia: Circular precincts
The report by Circular Australia and Aurecon outlines how place-based circular precincts can drive Australia’s transition to a circular economy by 2030. It presents frameworks, principles, and policy recommendations for governments, industry, and investors to create sustainable, resource-efficient, and collaborative precincts that support economic, environmental, and social outcomes.
The circular advantage: Unlocking innovation, environmental resilience, productivity and net zero opportunities through a uniquely Australian circular economy transition
The report the Circular Advantage outlines how Australia can harness a circular economy to drive innovation, productivity, and progress towards net zero. It recommends a National Circular Economy Policy Framework, harmonised regulations, sustainable finance integration, and collaboration with First Nations peoples, industries, and communities to build resilience and long-term economic opportunities.
Assessing the materiality of nature-related financial risks for the UK
The report, Assessing the Materiality of Nature-Related Financial Risks for the UK (April 2024), quantifies how biodiversity loss and environmental degradation could materially affect the UK economy and finance sector. It finds nature-related risks—especially from water scarcity, soil decline, and biodiversity loss—could reduce GDP by up to 12% by the 2030s, exceeding impacts from the Global Financial Crisis or COVID-19.
Threat of mining to African great apes
The study assesses the impact of industrial mining on African great apes, revealing that up to one-third of the population about 180,000 individuals faces direct or indirect mining-related threats. West Africa is most affected, with limited habitat protection and minimal survey data, underscoring urgent needs for transparent environmental monitoring.
Social finance primer: A guide to the evolving role of measurement and evaluation in the social finance ecosystem
This report by the American Evaluation Association’s Social Finance TIG outlines the evolving role of measurement and evaluation within the social finance ecosystem. It explains key concepts in impact investing, frameworks for assessing outcomes, and the intersection between evaluation and social impact measurement, offering resources for practitioners.
Greenwashing, net-zero, and the oil sands in Canada: The case of Pathways Alliance
This article analyses how Canada’s Pathways Alliance representing 95 % of oil sands output frames its net-zero commitments. Reviewing 183 public communications, it finds widespread indicators of greenwashing, including selective disclosure, unverifiable claims, and poor accountability. The study urges broader scrutiny of coordinated industry communication across digital and public relations platforms.
Nature-related risks and directors’ duties under the law of England and Wales
The report analyses how nature-related risks arising from companies’ dependencies and impacts on nature affect directors’ duties under English law. It concludes that directors must identify, assess, and manage material nature-related risks under sections 172 and 174 of the Companies Act 2006 and ensure transparent, accurate disclosure to meet statutory and governance obligations.
Place-based impact investing: Emerging impact and insights
The report examines the expansion of place-based impact investing (PBII) in the UK since 2021. It outlines how institutional and local investors, supported by public–private partnerships, are aligning financial returns with social and environmental outcomes. The study highlights progress, barriers, and pathways to scaling PBII through collaboration and blended finance.
The business guide to advancing climate justice
This 2024 guide, produced by Forum for the Future and B Lab, outlines how businesses can embed climate justice into strategy and operations. It defines principles for equitable community partnerships, offers practical frameworks across internal systems and supply chains, and emphasises trust-building, accountability, and regenerative, long-term collaboration.
Respecting rights in renewable energy: Addressing forced labour of Uyghurs and other Muslim and Turkic-majority peoples in the production of green technology
This report examines the use of forced labour involving Uyghur and other Turkic Muslim peoples in green technology supply chains, particularly solar and electric vehicle sectors. It outlines investor and policy gaps, highlighting opaque supply chains, limited regulatory action, and recommends divestment, due diligence, and global collaboration to address human rights risks.
Corporate human rights benchmark investor guidance
This World Benchmarking Alliance report guides investors on using the Corporate Human Rights Benchmark to assess company performance in high-risk sectors. It outlines key findings, investor engagement questions, and sector-specific risks to promote accountability, human rights due diligence, and responsible investment aligned with sustainable development goals.
On YouTube, a shift from denying science to dismissing solutions
The report analyses over 12,000 YouTube videos (2018–2023) and finds a shift from denying climate change to questioning solutions and scientific credibility. While direct denial fell sharply, claims exaggerating costs of renewable energy or undermining trust in scientists increased, reflecting a new form of climate misinformation on the platform.
Drivers of behavioral change and non change in transition times
The Drivers of Behavioural Change and Non-Change in Transition Times report, published by IpBc/GIECo in 2025, examines psychological, social, and organisational factors influencing why individuals and institutions act—or fail to act—on sustainability. Drawing on behavioural science, it identifies mindsets, emotions, implicit cognition, and systemic barriers as key determinants of ecological and climate-related behavioural shifts.