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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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Applying the OODA loop for leadership and company engagement

Altiorem
This guide explains applying the OODA (Observe, Orient, Decide, Act) loop to strengthen strategic leadership and company engagement in sustainable finance, enabling adaptive decision-making, stakeholder alignment, and iterative responses to ESG challenges, illustrated through practical steps and a case study of corporate transition.
Research
29 August 2024

Driving positive social change through co-operatives and mutual enterprises (CMEs)

Altiorem
This guide explains how co-operatives and mutual enterprises can support social change through democratic governance, member focus and long-term value. It argues they can improve stability, competition and sustainability in finance, while noting challenges including regulation, capital raising and market awareness.
Research
15 November 2024

Good practices for handling whistleblower disclosures

Australian Securities and Investments Commission
ASIC report outlines good practices for whistleblower programmes, based on a review of selected firms. It highlights governance, culture, training, monitoring, and use of disclosures to improve performance, alongside executive accountability and board oversight to ensure compliance with Corporations Act requirements.
Research
1 March 2023

Monitoring internal whistleblowing systems: A framework for collecting data and reporting on performance and impact

Transparency International
Transparency International sets out a framework for monitoring internal whistleblowing systems, covering data collection, reporting, confidentiality, stakeholder accountability, performance indicators, retaliation complaints, trust and awareness measures, and resource tracking to help organisations assess effectiveness and improve protections and governance.
Research
29 April 2025

The business case for “speaking up”: How internal reporting mechanisms strengthen private-sector organisations

Transparency International
Explains how internal whistleblowing systems help organisations detect misconduct early, reduce legal and financial risks, and strengthen compliance, culture and reputation. It outlines key features of effective mechanisms and demonstrates their role in improving risk management, preventing losses and supporting long-term value creation.
Research
31 July 2017

Australian taxonomy-aligned debt guidance: Issuing use-of-proceeds debt under the Australian sustainable finance taxonomy

Australian Sustainable Finance Institute (ASFI)
Guidance explains applying the Australian sustainable finance taxonomy to use-of-proceeds debt, outlining classification, allocation, and disclosure requirements. It details technical screening criteria, Do No Significant Harm and social safeguards, and supports consistent, transparent identification of climate-aligned investments for issuers and investors.
Research
23 March 2026

Horizon Scanning: Risk and regulation in the GCC

Themis International Services
This report outlines 2026 financial crime and regulatory risks in the GCC, focusing on AI-enabled fraud, digital assets, cybercrime, beneficial ownership, supply chains, sanctions, and tougher AML/CFT oversight linked to upcoming FATF evaluations and recent legal reforms in the UAE, Bahrain and Saudi Arabia.
Research
28 January 2026

Human rights due diligence in the financial sector: A compendium of industry case studies and practice

Business for Social Responsibility (BSR)
Examines how financial institutions implement human rights due diligence, aligned with UNGPs and OECD guidelines, using case studies. Highlights challenges in data, prioritisation and leverage, and emphasises integrating human rights into governance, risk processes and client engagement to manage impacts across lending, investment and insurance activities.
Research
14 November 2025

Nourish and flourish: Water solutions to feed 10 billion people on a livable planet

The World Bank
This World Bank report outlines transforming agricultural water management to feed 10 billion people sustainably. It introduces a water-food nexus framework, highlights inefficiencies in current systems, and emphasises data-driven, service-oriented irrigation and financing reforms to improve productivity, resilience, and environmental outcomes.
Research
8 April 2026

Toxic finance: The banks and investors funding the expansion of petrochemicals in the US

Friends of the Earth
This report argues that banks and investors are enabling US petrochemical expansion despite rising market, legal, climate and public health risks, identifying major financiers and investors while warning that continued support may expose them to financial, reputational and regulatory harm.
Research
3 March 2026

World of work series: Employment and social trends

International Labour Organisation (ILO)
Global labour markets remain resilient amid uncertainty, but decent work deficits persist. Informality, working poverty and gender gaps remain widespread, especially in low-income countries. Productivity growth is weak, and demographic shifts and AI add risks. Economic growth alone is insufficient to improve employment quality or social outcomes.
Research
13 January 2026

Unlocking AI’s potential to serve humanity: Robotics, geospatial AI and communications networks

UN University Centre for Policy Research (UNU-CPR)
Examines how AI in robotics, geospatial analysis and communications networks can address global challenges. Highlights applications for human and planetary well-being, including healthcare, disaster response and climate action, and outlines five enabling pathways covering data governance, infrastructure, skills, policy and digital ecosystems.
Research
17 January 2026

Horizon scanning: Financial crime risks and regulation in the UK

Themis International Services
This report outlines emerging UK financial crime risks for 2026, highlighting AI-enabled fraud, cyber-enabled crime, sanctions evasion, and organised networks. It examines evolving regulatory expectations, stricter enforcement, and expanded oversight, emphasising the need for proactive risk management, robust controls, and enhanced compliance frameworks.
Research
2 February 2026

Mind the gap: An insurance climate vulnerability assessment

Australian Prudential Regulation Authority
APRA assesses Australia’s home insurance protection gap under climate scenarios, finding affordability pressures may increase uninsured households from one in seven to one in four by 2050. Rising weather risks and economic factors drive premiums, widening financial system risks, particularly in regional areas, with implications for households, insurers and banks.
Research
23 March 2026

The Climateworks guide to credibility for corporate climate transition plans

Climateworks Centre
Provides an Australian-focused framework for assessing the credibility of corporate climate transition plans, outlining principles, criteria and disclosure expectations. It supports companies, investors and regulators in evaluating emissions targets, governance, strategy alignment and risk management within mandatory climate reporting and net zero transition planning.
Research
7 July 2025

Governing for net zero: The board's role in organisational transition planning

Australian Institute of Company Directors
This report guides Australian boards on integrating net zero transition planning into strategy, governance, disclosure and stakeholder engagement. It outlines directors’ legal duties, mandatory climate reporting requirements, and practical oversight questions to help organisations manage climate-related risks, opportunities and implementation.
Research
14 July 2025
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