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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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Business frameworks and actions to support human rights defenders: A retrospective and recommendations
The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.
The price of work: A brief on widespread migrant worker recruitment fees in Taiwan’s manufacturing sectors
The report outlines evidence of high recruitment fees and related labour abuses faced by migrant workers in Taiwan’s manufacturing sectors. It summarises interviews, company responses, and emerging remediation efforts, highlighting ongoing risks of debt bondage and recommending that buyers adopt and enforce no-fee recruitment policies across their supply chains.
Planetary solvency – finding our balance with nature
This report outlines how climate and nature risks threaten the Earth system that underpins economies and societies. It proposes a Planetary Solvency framework, using risk-led assessment principles to inform policymakers of escalating systemic risks, tipping points and mitigation needs, emphasising the urgency of realistic global risk management to avoid severe disruption.
Mana Kai: A framework for korero on enhancing Aotearoa New Zealand's food system
The report outlines a framework to guide discussion on improving Aotearoa New Zealand’s food system. It highlights current health, environmental, economic and community challenges and presents a Māori-informed approach to support sustainable, equitable and resilient food outcomes through shared values, collaboration and long-term system stewardship.
The Mana Kai Initiative: The purpose and values of Aotearoa New Zealand’s food system
The report outlines a Te Ao Māori–led framework for Aotearoa New Zealand’s food system, highlighting environmental regeneration, equitable food access, cultural values, health outcomes and economic resilience. It presents tensions within the current system and proposes collaborative actions to guide a sustainable, inclusive and nationally aligned approach to producing, distributing and consuming kai.
The Mana Kai initiative: Priority action areas plan
The report outlines eight priority actions to strengthen Aotearoa New Zealand’s food system. It emphasises shared values, collaboration, equitable access to nutritious kai, sustainable production, improved school food provision, updated dietary guidance, ocean and land regeneration, and an informed national conversation on biotechnology.
Future fit shipping: Decarbonising the Aotearoa New Zealand maritime industry
Aotearoa New Zealand’s maritime sector faces rising decarbonisation pressures. The report outlines emissions-reduction pathways, alternative fuel options, green corridor opportunities, and economic risks of inaction. It recommends coordinated planning, trans-Tasman collaboration, and enabling regulation to maintain trade competitiveness and support a lower-emissions shipping system.
Agriculture sector climate change scenarios
The report outlines climate change scenarios for New Zealand’s agriculture sector, assessing physical and transition risks across regions and farm systems. It presents orderly, disorderly and hothouse futures, highlighting impacts on production, land use and communities, and providing a foundation for sector-wide resilience planning and adaptation.
Agriculture sector climate change scenarios and adaptation roadmap
The report outlines climate change risks and opportunities for New Zealand’s agriculture sector, presenting shared scenarios and an adaptation roadmap. It identifies key challenges, drivers of change and priority actions to strengthen resilience, guide investment, support innovation and enable a coordinated, sector-wide response.
Essential guide to valuations and climate change
This guide provides a framework for incorporating climate-related risks and opportunities into business valuations. It outlines a five-step process, highlights data and disclosure challenges, and illustrates application through case studies. The aim is to support more consistent, transparent and informed valuation practice as climate impacts become increasingly material.
Guidance on value chains
This guidance outlines how organisations can assess nature-related dependencies, impacts, risks and opportunities across their value chains. It explains common challenges, approaches using the TNFD LEAP framework, and the role of primary and secondary data. It also summarises how major sustainability frameworks address value chain considerations.
From field to fabric: Enhancing due diligence in Cotton supply chains
This report investigates labour conditions on cotton farms in Madhya Pradesh, identifying child labour, forced labour indicators, and wage issues. It traces links to supplier and buyer supply chains and urges strengthened due diligence, remediation, and improved traceability to reduce risks and support more ethical cotton sourcing.
A legal framework for impact: Sustainability impact in investor decision-making
The report analyses how legal frameworks across major jurisdictions shape investors’ ability to pursue sustainability impact. It clarifies when impact-focused approaches are permitted or required and outlines policy options to support them. It provides guidance for aligning investment decisions with sustainability goals while maintaining financial objectives.
Risk at the source: Critical mineral supply chains and state-imposed forced labour in the Uyghur Region
The report analyses how critical minerals sourced in the Uyghur Region—titanium, lithium, beryllium and magnesium—are linked to state-imposed forced labour. It identifies companies involved, downstream exposure risks, and implications for global supply chains, underscoring the need for stronger due diligence and avoidance of forced-labour-tainted inputs.
Fake friend: How ChatGPT betrays vulnerable teens by encouraging dangerous behavior
This report examines how ChatGPT can expose teenagers to harmful content, including self-harm, disordered eating and substance abuse guidance. Researchers posing as 13-year-olds found safeguards were easily bypassed, with over half of tested prompts generating unsafe outputs. The report calls for stronger age controls, transparency, and safety enforcement.
Responsible banking blueprint: A roadmap for action on climate, nature and biodiversity, healthy and inclusive economies and human rights
This report outlines a blueprint for responsible banking, detailing how banks can embed climate, nature, human rights, and inclusive economy considerations into strategy, governance, client engagement, capital allocation and disclosure. It provides guidance on setting and implementing targets to align portfolios and practices with global sustainability frameworks.