The report explores systems-level innovations for integrating nature, people, society, and economy in decision-making. Through the Capitals Protocol, Governance Framework, and Integrated Decision-Making Requirements, it advocates for a shift beyond financial metrics, promoting holistic value assessments to foster sustainable business practices and societal well-being.

This report highlights the need to scale private investment in climate adaptation to mitigate capital flight from vulnerable areas. It outlines barriers like resilience valuation and fiduciary concerns, and recommends actions for governments and investors to facilitate resilience innovation, regulatory support, and shared understanding of physical risks, ensuring long-term economic stability and community protection.

This report explores the appropriate discount rate for sustainability investments, advocating for a lower social discount rate for natural and social capital compared to financial capital. By applying this lower rate, companies could be incentivised to prioritise long-term investments in sustainability, ultimately supporting a balanced financial, social, and environmental value approach.

This report reviews corporate compliance with Australia's Modern Slavery Act's requirements. Findings reveal limited progress, with many companies failing to address mandatory reporting criteria and fulfil commitments to tackle modern slavery risks. The report urges stronger oversight, due diligence, and legal consequences to shift responses from policy statements to actionable measures that effectively protect vulnerable workers.

This report highlights Asia's potential to supply raw materials for the plant-based meat industry. Key ingredients such as soy, wheat, and alternative crops like konjac and jackfruit are evaluated for their nutritional, environmental, and economic potential in Asian markets. The report suggests ways Asian countries can leverage local crops and production capacities to meet growing demand, boosting food security and supporting sustainable agricultural practices.

This case study explores how Global Partnerships adopts outcomes-focused impact measurement and management (IMM) practices. It highlights the importance of tracking both development and intermediate outcomes in financial inclusion to ensure investments genuinely benefit underserved populations and achieve measurable social impact while mitigating potential risks.

The report outlines four essential factors for improving impact measurement and management (IMM) in financial inclusion. These enablers—shared IMM understanding, addressing operational barriers, integrating outcomes into decision-making, and enhancing transparency—aim to align stakeholders across the investment chain to prioritise developmental and intermediate outcomes for inclusive, sustainable finance.

The report examines the impact of generative AI on American jobs, noting significant disruption in both cognitive and nonroutine tasks, particularly in middle- and high-wage sectors. It highlights the need for policies that engage workers in AI’s deployment, enhance worker rights, and ensure AI-driven advancements benefit workers while minimising risks.

This report outlines how corporate impact investing bridges business goals with positive social and environmental impact. It presents various corporate approaches, explores synergies with internal teams, and identifies strategic benefits, including scaling innovation, aligning with corporate purpose, and accessing new markets. Practical steps guide companies in structuring, engaging stakeholders, and initiating investments for maximum impact.

This guide provides voluntary standards for responsible business, covering areas such as human rights, environmental impact, anti-corruption, and stakeholder engagement. It emphasises on climate goals, technology due diligence, and transparency in lobbying and reporting, supporting sustainable development and fair business practices globally.

The report offers financial institutions insights into measuring biodiversity impacts and dependencies through selected approaches, including sector and location screening, and biodiversity footprinting. It emphasises tools like ENCORE and IBAT, with a focus on alignment with global biodiversity goals and effective biodiversity risk assessment in portfolios.

The report explores the role of financial institutions in driving investments towards nature-positive initiatives. It highlights key challenges and opportunities in biodiversity financing, focusing on innovative financial models, carbon markets, and ecosystem service monetisation. The report presents case studies from Southeast Asia and proposes solutions like blended finance to de-risk projects and enhance collaboration across sectors.

This report surveys 509 equity portfolio managers on how they integrate environmental and social (ES) factors into investment decisions. Over 75% of respondents, including traditional investors, use ES factors, driven primarily by financial motivations. Constraints such as fund mandates influence these decisions, but most managers avoid sacrificing financial returns for ES performance.

This brief presents a framework for integrated profit and loss (IP&L) reporting that includes financial, natural, human, and social capital. It aims to quantify corporate impacts beyond financial capital, providing a comprehensive view of business performance. The IP&L approach helps businesses align sustainability with corporate accountability, benefiting stakeholders.

The report offers guidance for companies navigating the Corporate Sustainability Reporting Directive (CSRD). It emphasises the importance of double materiality, strategic planning, and organisational readiness. Key practices include gap analysis, leveraging existing infrastructures, and ensuring compliance to minimise risks and create value through effective sustainability reporting.

This report explores the private investment landscape for plastics circularity, providing key insights from the Plastics Circularity Investment Tracker. It reveals that while $32 billion is invested annually, this is far below the $1 trillion needed to meet global 2040 targets. Emerging markets, which account for significant plastic pollution, receive only 6% of total investments.