Library | Resource Types

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.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
1190 results
REFINE
SHOW: 16

Future fit shipping: Decarbonising the Aotearoa New Zealand maritime industry

The Aotearoa Circle
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.
Research
22 September 2025

Agriculture sector climate change scenarios

The Aotearoa Circle
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.
Research
12 June 2025

Agriculture sector climate change scenarios and adaptation roadmap

The Aotearoa Circle
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.
Research
1 June 2023

Essential guide to valuations and climate change

Accounting for Sustainability (A4S)
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.
Research
10 December 2020

Guidance on value chains

Taskforce on Nature-related Financial Disclosures (TNFD)
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.
Research
27 June 2024

From field to fabric: Enhancing due diligence in Cotton supply chains

Transparentem
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.
Research
18 March 2025

A legal framework for impact: Sustainability impact in investor decision-making

Freshfields Bruckhaus Deringer
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.
Research
23 July 2021

Risk at the source: Critical mineral supply chains and state-imposed forced labour in the Uyghur Region

Global Rights Compliance (GRC)
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.
Research
10 June 2025

Fake friend: How ChatGPT betrays vulnerable teens by encouraging dangerous behavior

Centre for Countering Digital Hate (CCDH)
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.
Research
12 September 2025

Responsible banking blueprint: A roadmap for action on climate, nature and biodiversity, healthy and inclusive economies and human rights

United Nations Environment Programme Finance Initiative (UNEP FI)
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.
Research
1 October 2024

Nature enters the boardroom

Australian Institute of Company Directors
This report examines how Australian boards are beginning to integrate nature into governance, identifying rising awareness of nature-related risks, early adoption of frameworks such as TNFD, and varied oversight and disclosure practices. It highlights barriers, emerging approaches, and the growing financial relevance of nature for organisational decision-making.
Research
20 November 2025

Circular economy in the industrial goods sector: A framework for understanding private sector progress and innovation

Columbia Center on Sustainable Investment
The report outlines how industrial goods companies are advancing circular economy practices through product design, life-extension initiatives, collaboration, policy engagement and transparent reporting. It provides real-world examples across global firms and offers a framework to assess progress, highlighting emerging innovation and the importance of systemic, sector-wide approaches to circularity.
Research
28 May 2024

Food security: Tackling the current crisis and building future resilience

Citi
The report examines rising global food insecurity, driven by conflict, climate impacts, inflation, and supply disruptions. It outlines the economic and social consequences, highlights regional vulnerabilities, and assesses future risks. It also presents social, technological, financial, and geopolitical actions needed to strengthen food system resilience.
Research
4 November 2022

Empirically grounded technology forecasts and the energy transition

This report uses empirically validated probabilistic forecasting to assess future energy technology costs. It finds that rapid deployment of solar, wind, batteries, and electrolyser technologies is likely to lower overall system costs and deliver substantial net savings compared with continued reliance on fossil fuels.
Research
21 September 2022

Trophic rewilding can expand natural climate solutions

This paper argues that restoring wild animal populations can significantly enhance natural climate solutions by boosting carbon capture and storage across ecosystems. It presents evidence that animal-driven processes can help reduce emissions shortfalls and supports integrating trophic rewilding into climate and biodiversity policy.
Research
27 March 2023

Solutions from the One Planet network to curb plastic pollution

One Planet Network
The report outlines solutions to curb plastic pollution by improving sustainability information, driving behaviour change, advancing sustainable procurement, and promoting circular economy measures, particularly for plastic packaging. It presents coordinated actions across sectors, including tourism, to reduce plastic use and support systemic, upstream interventions aligned with SDG 12.
Research
16 May 2023
PREV
2 of 75
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.