The guide explains how to implement the ISA for LCE, outlining its purpose, structure, applicability, key differences from full ISAs, and transitional considerations. It supports auditors in applying a proportionate, risk-based standard for less complex entities and provides supplementary guidance for adoption and reporting.

The report assesses how to feed nearly 10 billion people by 2050 while limiting land expansion and emissions. It identifies food, land and greenhouse gas gaps, and proposes 22 solutions spanning demand reduction, productivity gains, ecosystem protection, fisheries growth and agricultural emissions mitigation.

The report outlines fashion’s environmental and social impacts and proposes 33 time-bound transformation targets across materials, labour, value distribution and governance. It calls for reduced virgin inputs, fair working conditions and paradigm shifts to align the global fashion system with planetary boundaries and social justice.

The report evaluates 3D investing, extending mean–variance optimisation to include sustainability. It shows how integrating forward-looking climate metrics enables portfolios to balance risk, return, and decarbonisation, supporting alignment with Paris-aligned net-zero pathways under realistic investment constraints.

This report examines how private market investors influence social and environmental outcomes through investment decisions and firm-level actions. It proposes a framework to assess pathways, outcomes and causality, supporting impact management beyond portfolio company effects.

The report outlines how AI increases energy demand yet supports sustainability through efficiency gains, improved forecasting, and advanced grid management. It recommends grid modernisation, expanded low-carbon power, enhanced data-centre resource efficiency, and lifecycle carbon management to enable reliable, sustainable deployment of next-generation technologies.

This World Economic Forum white paper asserts that strategic partnerships are crucial for scaling circular economy initiatives. It details three value-creation archetypes: circular feedstock, lifespan extension, and platform services. Collaboration enables organisations to secure resources, optimise costs, and drive systemic change, effectively decoupling growth from resource consumption.

This toolkit outlines how B Corps and impact businesses can engage in responsible policy advocacy and collective action. It provides guidance, standards, case studies and practical resources to support stakeholder-focused, climate-just and equitable economic systems through transparent lobbying and collaboration.

This guide explains Corporate Sustainability Reporting Directive physical risk requirements, detailing scope, timelines and ESRS E1 disclosures. It outlines how organisations must identify, assess and report climate-related physical risks, financial impacts and adaptation actions, with a focused application to real estate portfolios.

The report finds European pension funds and insurers have limited capacity to scale EMDE investment. Even doubling allocations by the 35 largest asset owners would yield about USD 120 billion annually, concentrated in investment-grade assets. Regulation constrains insurers more than pension funds.

This report analyses AMR's economic impacts, projecting US$159 billion annual health costs by 2050 in business-as-usual scenario. Interventions like better treatment and new antibiotics could save US$97 billion in costs, add US$960 billion to GDP, at US$63 billion yearly cost with 281 ROI.​

The report estimates premature mortality, years of life lost and asthma cases in the EU and UK attributable to indoor nitrogen dioxide from gas cooking. Using modelling of indoor exposures and concentration–response functions, it quantifies associated economic costs and highlights potential health gains from transitioning to cleaner cooking energy

The report outlines a universal basic services approach to UK transport, highlighting inequitable access, high emissions, and car dependence. It assesses current government reforms and recommends long-term, publicly oriented investment to expand affordable, integrated, low-carbon mobility, prioritising public transport and active travel within environmental limits.

The report outlines a global framework to reduce the women’s health gap by improving data, research, care delivery, inclusion and investment. Focusing on nine high-impact conditions, it quantifies health and economic gains achievable by 2040 and proposes measurable actions to enhance outcomes for women and strengthen economies.

This ESCAP policy brief examines climate finance options for scaling low-carbon transport in Asia–Pacific. It assesses funding gaps, barriers, and mechanisms—including subsidies, carbon pricing, green bonds, PPPs, and international finance—and recommends policy alignment, capacity building, investor matching, and diversified financing to accelerate investment.

This guide outlines how investors can integrate physical climate risks into listed equity and debt portfolios, strengthen portfolio resilience, and mobilise capital for adaptation through asset allocation, due diligence, engagement, and collaboration across policy, finance and the real economy.