The toolkit helps investors identify, assess, and manage nature-related risks and opportunities in their portfolios. It provides guidance on how to engage with stakeholders, evaluate investment impacts on nature, and explore emerging tools for nature-positive outcomes. The toolkit also highlights strategies to mitigate risks and seize nature-related investment opportunities.

This report critically examines the rise of predatory fintech lending practices in the US. It highlights how fintech firms exploit regulatory gaps through partnerships with banks, resulting in high-cost loans that disproportionately impact financially vulnerable households. The report also discusses potential regulatory reforms to protect consumers from these harmful practices.

The report examines how disparities in bargaining power affect trade credit negotiations in emerging economies. The findings highlight that financially constrained firms often provide trade credit to more powerful counterparts, leading to inefficiencies and negative outcomes for suppliers, challenging the notion that trade credit is beneficial for growth.

The report outlines the critical role of climate-resilient infrastructure in addressing the increasing impacts of climate change. It emphasises the need for integrated planning, financing, and the adoption of nature-based solutions to enhance infrastructure resilience. The report also highlights the economic benefits and policy recommendations for building robust infrastructure systems globally, especially in developing countries.

This discussion paper explores the importance of scope 3 emissions in corporate climate targets. It discusses challenges in current scope 3 target-setting practices, potential solutions, and strategies for decarbonising value chains. The report aims to enhance corporate climate action, aligning businesses with global climate goals while promoting stakeholder engagement for future standards.

The report examines the integration of ESG factors into mainstream finance in the Asia-Pacific region. It highlights challenges like greenwashing, regulatory uncertainty, and macroeconomic instability. It also outlines opportunities for sustainable finance growth, driven by data integrity, net-zero commitments, and evolving regulatory frameworks.

The report highlights the challenges financial institutions face in embedding Environmental, Social, and Governance (ESG) strategies. It covers topics such as governance, skills gaps, data issues, and the critical role of the front office in driving sustainability goals, offering practical steps for overcoming these hurdles.

Section 1502 of the Dodd-Frank Act requires firms to disclose if they source conflict minerals from the Democratic Republic of Congo (DRC). The report shows that increased public attention leads to responsible sourcing, which mitigates conflicts in mining regions. Certified smelters play a key role in these efforts.

This report investigates how the International Tin Supply Chain Initiative (ITSCI) allegedly launders conflict minerals from mines in the Democratic Republic of Congo. It highlights serious failings in the traceability system, enabling smuggling, militia involvement, and child labour in the mineral trade. Recommendations include structural reforms and stricter enforcement by governments and companies.

This paper introduces an assessment framework for corporate disclosures on climate transition strategies. It identifies 64 indicators from 28 frameworks, develops a natural language processing (NLP) tool to automate disclosure assessment, and analyses disclosures of carbon-intensive companies. The findings reveal that companies often prioritise reporting targets over concrete implementation actions.

The IRMA Standard for Responsible Mining and Mineral Processing 2.0 (Draft Version) outlines best practices for mining, mineral development, and processing to enhance environmental and social responsibility. It aims to improve industry standards, promote transparency, and support compliance with local and international regulations.

The Standard for Responsible Mining sets out best practices for industrial-scale mining. It focuses on social, environmental, and economic aspects, providing third-party certification for responsible performance. The Standard covers areas such as community engagement, human rights, and environmental management, aiming to promote transparency, improve mining practices, and support positive legacies for communities and ecosystems.

This guide provides businesses with a framework to quantify air pollutant emissions along their value chains. It offers methodologies for assessing emissions from key sources such as electricity, fuel combustion, and transportation, helping businesses reduce pollutants and support better health outcomes and environmental sustainability.

This report outlines best practices for complying with conflict minerals regulations. It covers the definition of conflict minerals, due diligence processes, and the broader impact of responsible sourcing. Key guidelines include using the OECD Due Diligence framework and tools like the Conflict Minerals Reporting Template (CMRT) for supply chain transparency.

This report evaluates the impact of due diligence programs (DDP) on 3T mines (tin, tantalum, and tungsten) in Eastern DRC. It finds reductions in interference by armed forces, increased state presence, but no significant changes in child labour rates. Economic improvements are noted, but DDP does not eliminate all mining-related harms.

This guide provides practical steps for companies to implement due diligence in their mineral supply chains, aligning with OECD, SEC, and EU regulations. It focuses on establishing strong management systems, identifying and mitigating supply chain risks, and ensuring compliance with responsible sourcing standards to prevent human rights abuses and support ethical mineral sourcing practices.