Library | ESG issues
Climate Change
Climate change, driven by human-induced greenhouse gas (GHG) emissions, is increasing global temperatures and extreme weather events. Major GHGs like carbon dioxide and methane primarily come from burning fossil fuels, deforestation, and agriculture. Key sectors contributing to emissions include energy, industry, transport, buildings, and land use, making mitigation and adaptation essential for environmental and economic stability.
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Climate change risk index and municipal bond disclosures of United States drinking water utilities
This study develops a climate risk index for 1,455 US municipal drinking water utilities and compares projected risks with municipal bond disclosures. It finds material mismatches between climate risk and disclosure, highlighting utilities where climate adaptation and financial risk management may be insufficient.
Global carbon budget series
The Global Carbon Budget is a recurring research series that synthesises global data on carbon dioxide sources and sinks. It provides a consistent framework for tracking emissions, atmospheric concentrations, and carbon uptake across land and oceans, supporting analysis of climate system dynamics and policy-relevant assessment over time.
National ecological footprint and biocapacity accounts series
This series provides consistent national and global accounts of ecological footprint and biocapacity, tracking resource demand and regenerative capacity over time. It supports comparative analysis across countries and years, using harmonised methods and internationally sourced data to inform sustainability assessment and policy analysis.
Sustainability disclosure landscape report for risk management: Insights from climate-focused case studies
This report reviews sustainability disclosure standards and regulatory uptake, focusing on climate-related risk management. Using case studies, it examines IFRS S1 and S2 implementation, materiality assessments and transition plans, highlighting disclosure gaps, data challenges and practical approaches to improve decision-useful climate risk reporting.
IFRS S2: Climate-related disclosures
IFRS S2 sets mandatory climate-related disclosure requirements for entities, covering governance, strategy, risk management, and metrics and targets. It integrates TCFD recommendations and SASB guidance to improve consistency, comparability and decision-useful information for users of general purpose financial reports.
AASB S2: Climate-related disclosures
AASB S2 establishes mandatory climate-related financial disclosure requirements for Australian entities, aligned with IFRS S2. It requires reporting on governance, strategy, risk management, and metrics and targets, including greenhouse gas emissions, where climate risks and opportunities may affect cash flows, access to finance, or cost of capital.
Mobilising investment for climate adaptation
This report assesses Australia’s escalating climate risks and argues for scaling adaptation investment. It recommends improved valuation methods, a nationally coordinated adaptation investment framework, and diversified public-private financing mechanisms to reduce long-term economic damage and enhance resilience.
Limited accountability and awareness of corporate emissions target outcomes
The study analyses 1,041 corporate emissions targets ending in 2020, finding limited accountability. Thirty-one per cent of targets disappeared and 9% failed, with minimal disclosure, media attention or market penalties. By contrast, target announcements improved media sentiment and ESG scores, raising concerns for future climate targets.
Climate and catastrophe insight series
The Climate and Catastrophe Insight is an annual research series that provides a consistent global view of natural disaster activity and climate-related catastrophe trends. It examines impacts on people, assets and economies to support risk assessment, resilience planning and long-term decision-making.
The visionary CEO's guide to sustainability series
Bain & Company's 2025 sustainability guide for CEOs covering the do-say gap, AI, climate resilience, decarbonization, circular models, and carbon removal markets.
Net Zero Asset Managers' target disclosures series
The Net Zero Asset Managers Target Disclosures is a reporting series that tracks how participating asset managers set, disclose, and update net zero targets over time. It provides a consistent, initiative-wide view of commitments, disclosure practices, governance arrangements, and methodological approaches across reporting years.
Climate change and news audiences report series
Annual survey-based report analysing climate change news consumption, trust, political leadership perceptions, AI attitudes, and audience needs across eight countries.
Footprint data foundation
Footprint Data Foundation (FoDaFo) is a not-for-profit organisation that governs the National Footprint and Biocapacity Accounts. It ensures ecological footprint data are accurate, transparent and independent, supporting researchers, policymakers and sustainability practitioners with robust environmental accounting used globally.
Net Zero Asset Managers Initiative (NZAM)
Net Zero Asset Managers Initiative (NZAM) is a global investor initiative supporting asset managers committed to net zero greenhouse gas emissions. NZAM provides guidance, accountability frameworks, and public target disclosures, helping align investment portfolios with climate goals and support the transition to a net zero economy across global financial markets.
Sustainable Finance Roundup January 2026: Geopolitics, Energy Transitions, and Systemic Risk
This month’s sustainable finance article roundup examines a landscape increasingly shaped by geopolitics and climate risk, as near-term fragmentation, energy security, and affordability pressures collide with intensifying long-term threats from climate change, biodiversity loss, and water stress. The works featured analyse how these dynamics are reshaping capital allocation, disclosure, and resilience planning, demonstrating the growing need for sustainable finance to integrate geopolitical risk with real-economy transition.
Corporate climate responsibility monitor series
The Corporate Climate Responsibility Monitor is a recurring research series that independently assesses the transparency, integrity and credibility of corporate climate strategies. It evaluates how major global companies set, disclose and implement emission reduction targets, using a consistent methodology to enable year-on-year comparison across sectors.