This manual provides practical guidance for companies to set science-based targets for nature, outlining a structured, science-led process to assess impacts, prioritise actions, and set targets across land, freshwater, climate, and biodiversity, supporting credible, transparent corporate sustainability action.

This research models executive pay where CEOs suffer disutility from 'unfair' wages. Firms motivate effort by threatening zero pay for poor performance, offering a fair output share only above a threshold. This rationalises performance-vesting equity and pay-for-performance structures even without traditional moral hazard incentives.

Using a survey of 130,000 people across 125 countries, the study finds strong global support for climate action, but widespread underestimation of others’ willingness to act. This perception gap may hinder cooperation; correcting it could materially strengthen climate action.

This study analyses 1,659 FTSE 350 observations to explore the link between ESG performance and organisational narcissistic rhetoric. Findings indicate that high ESG performance correlates with increased self-promoting language, though greater board gender diversity mitigates this effect. Additionally, strong financial results are positively associated with narcissistic corporate narratives.

The report outlines data requirements for assessing physical climate risks, highlighting gaps in hazard, exposure, vulnerability, and adaptation information. It reviews emerging tools, stresses limitations in insurance and asset-level data, and recommends capacity building, collaboration, and improved data systems to enhance financial sector climate-risk analysis.

A mission-oriented framework is proposed to drive a just transition in the Amazon by ending deforestation, restoring degraded land, and aligning green industrial strategies with local and Indigenous knowledge. It emphasises co-creation, redesigned public institutions, and partnerships that distribute benefits fairly while supporting sustainable, biodiversity-based development.

This bibliometric review of 1,055 works (1983–2021) charts the evolution of shareholder activism research. It highlights a shift from financial drivers to sustainability-oriented goals. While interdisciplinarity is increasing, disciplinary silos remain. The authors advocate for holistic approaches evaluating non-financial impacts alongside traditional metrics.

The report outlines bipartisan US federal policy recommendations to mobilise private capital for shared prosperity. It focuses on strengthening economic competitiveness, scaling community investing, and improving impact transparency to support inclusive growth, underinvested communities, and long-term economic resilience.

The report outlines how AI copilots and agents could reshape central bank roles, requiring extensive upskilling, revised workforce strategies and stronger governance. Talent shortages, regulatory constraints and cultural adaptation present key challenges as institutions transition to more AI-intensive operations.

The report finds EMDEs face systematically inflated capital costs due to biased credit ratings and structural financing constraints, hindering climate and SDG investment. It outlines ten reforms, including revised rating methodologies, longer maturities, expanded guarantees, and enhanced MDB and blended finance, to lower financing costs and unlock growth.

The report outlines a framework for building intelligent economies through sustainable AI infrastructure, diverse datasets and ethical guardrails. It highlights collaboration across sectors and regions to support inclusive AI adoption, guide investment, strengthen governance and enable responsible technological development.

The report analyses how generative AI reshapes information warfare by enabling scalable manipulation, behavioural influence and dual-use knowledge diffusion. It highlights heightened risks to civilians, military operations and international law, stressing gaps in protection and the need for anticipatory, whole-of-society resilience strategies.

This educational material explains how entities identify and disclose material sustainability-related risks and opportunities under IFRS S1 and S2, focusing on impacts on cash flows, access to finance and cost of capital, and applying consistent, entity-specific materiality judgements.

This report synthesises discussions from an international round table on financing city-level climate action, highlighting how local governments overcome fiscal constraints through tailored funding scales, partnerships, innovative revenue mechanisms, and long-term approaches to deliver major decarbonisation programmes across Europe and North America.

The report presents practical case studies on Scope 3 data collection, covering supplier, upstream, downstream and employee engagement. It outlines hybrid methodologies, use of primary and spend-based data, and emphasises collaboration, pragmatism and incremental improvement to support credible emissions measurement and reduction.

The report finds Australia’s fossil fuel exports significantly escalate global warming and domestic climate risks. It highlights missing policy restrictions, growing harms to people and systems, and urges an orderly, cooperative and just phase-out with regulatory reforms and international engagement.