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Research
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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Emerging market perspectives on business and human rights measures and economic development
The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.
Elephant in the boardroom: People are missing in corporate supply chain goals
The report finds large companies emphasise environmental supply chain goals while rarely investing in people. Only 12% set worker-focused targets, and few pursue partnership-based approaches. It argues SMEs lack capacity to meet rising expectations and calls for people-centred, collaborative investment to support equitable supply chain transitions.
Advancing women’s financial inclusion: Guidelines to adopt a gender perspective in financial institutions
The report outlines guidelines for financial institutions to integrate gender perspectives across governance, management, staffing, communications, and product design. It promotes data-driven policies, bias reduction, inclusive culture, tailored financial solutions for women, and strategic partnerships to enhance women’s financial inclusion and strengthen institutional performance.
Indigenous and local communities’ initiatives have transformative potential to guide shifts toward sustainability in South America
The study examines 127 Indigenous and local community initiatives in Ecuador, Peru and Colombia, identifying three clusters with strong transformative potential. These initiatives use co-designed knowledge and relational values to advance cultural and ecological stewardship, demonstrating significant capacity to influence sustainable, just development pathways.
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.