This research evaluates the emancipatory potential of biodiversity reporting within the United Kingdom and South Africa. Analysing disclosures from 2018 to 2022, it finds significant increases in reporting intensity. The study presents a principles-based framework to distinguish between compliance-oriented disclosures and transformative, action-oriented environmental reporting.

Global tropical primary forest loss decreased 36% in 2025, though 4.3 million hectares were destroyed. Significant policy-driven reductions occurred in Brazil, but global deforestation remains 70% above levels required for 2030 targets. Fires drove 42% of global tree cover loss, with severe impacts in Canada and Europe.

This research identifies economic inequality as a systemic macro-financial risk to markets. It examines how wealth concentration and market power destabilise economies, fuel social instability, and hinder progress on global challenges. The report advocates for new financial analysis tools and disclosure frameworks to integrate social-related risks into investment strategies.

This report assesses the UK’s climate risks to 2050, identifies priority adaptation actions across key sectors, and outlines investment, policy and governance measures to strengthen resilience. It provides evidence-based recommendations to support climate adaptation planning and reduce long-term economic and societal impacts.

The Plastic Footprint Network's guidance document presents a science-based methodology for assessing corporate plastic footprints. Developed by over 100 professionals from 35 organisations, the framework comprises 11 modules covering macroplastics and microplastics, providing practitioners with a step-by-step process for measuring plastic leakage and reporting results.

This IIGCC guidance supports institutional investors in integrating deforestation, land conversion, and associated human rights risks into net zero strategies. Aligned with the Net Zero Investment Framework 2.0, it provides practical, asset class-specific action points across listed equity, sovereign bonds, real estate, and private equity and debt.

This guide from Accounting for Sustainability supports pension fund chairs and trustees to move beyond simplified climate scenario analysis. It outlines the limitations of current models, provides practical examples from USS, NBIM and APG, and offers six actionable tips to embed scenario insights into strategic decision making.

This paper examines AI data centre electricity demand and its costs for ratepayers and the environment. It finds that Big Tech market capitalisations have risen far above predicted levels since ChatGPT's 2022 launch, while data centres drive up electricity prices and fossil fuel use. Regulatory reforms and innovations are recommended.

This paper examines whether carbon tariffs prevent emissions leakage from firm relocation in a North-South duopoly model. It finds that carbon tariffs combined with export rebates form the optimal carbon tax regime, preventing leakage when the northern firm's emissions intensity exceeds fifty percent of the southern firm's, and can benefit both countries.

This report examines rising climate-related insurance losses and Germany's lack of comprehensive natural disaster coverage, with only 57% of residential buildings insured against such risks. It analyses international public-private insurance models — particularly France's CatNat system — and recommends a solidarity-based approach alongside measures to hold the fossil fuel industry financially accountable.

Published by WWF Sweden in collaboration with TRATON GROUP, this report examines the commercial vehicles sector's interlinkages with nature across its full value chain. It analyses six key commodities and value chain stages, identifies nature-related risks for businesses, and calls for sector-wide collaborative action towards a nature-positive future.

This report analyses the 2025–2026 proxy season following the SEC's suspension of its no-action review process. Shareholders filed approximately 20% fewer proposals; companies filed over 100 fewer exclusion notices. Exclusions disproportionately affected novel and revised proposals, with proponents increasingly turning to litigation and alternative strategies to preserve shareholder rights.

This report examines climate adaptation and resilience in sustainable finance, highlighting a significant financing gap in emerging markets and limited formal allocation in labelled debt markets. It argues for a broader lens that recognises resilience outcomes already embedded in policy-driven investments, using Ecuador's sovereign housing framework as a case study.

Sustainable Fitch maps its framework and entity-level ratings to the Bloomberg MSCI Global Green Bond Index, covering 88% of index bonds. While index constituents show stronger framework quality and ICMA alignment than the broader market, many high-quality and transition-relevant bonds sit outside the benchmark due to financial eligibility constraints.

This WWF Greening Financial Regulation Initiative guide introduces central banks, financial supervisors and regulators to the financial risks posed by the global water crisis. It covers physical, transition and systemic risks, emerging responses from the financial sector, available assessment tools, and policy recommendations for integrating water risks into supervisory frameworks.

This paper examines Kenya's 2016 interest rate regulation, which capped bank lending rates but exempted the digital platform M-Shwari. Using borrower-level administrative data and a structural model, the authors find that the M-Shwari carve-out preserved credit access for high-risk borrowers, while a uniform cap would have eliminated it entirely.