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 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.

The paper finds retail investors overestimate the climate impact of green funds versus academic experts. Expert benchmarks suggest minimal emissions effects. Informing investors reduces perceived impact and willingness to pay, reflecting misunderstandings of financial-market transmission mechanisms.

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.

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 is a series of annual research reports examining how senior executives integrate sustainability into core strategy, operations, and decision-making. The series explores leadership responses to evolving environmental, regulatory, technological, and market pressures, with a focus on practical execution and long-term business resilience.

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.

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.

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.

Global Landscape of Climate Finance is a recurring benchmark series produced by Climate Policy Initiative that provides a consistent overview of global climate finance flows. It examines sources, instruments, uses, and geographic distribution of finance to track progress and comparability across years.

The 10 New Insights in Climate Science is an annual series that synthesises recent peer-reviewed climate research across natural and social sciences. It provides a concise, policy-relevant overview of emerging scientific developments to inform decision-makers, practitioners, and stakeholders engaged in climate policy, finance, and governance.

Benchmarking Impact is a benchmark series that provides a structured, recurring assessment of Australia’s impact investing market. It examines investor activity, market practices, and product development to support comparability over time and inform understanding of how impact investing is evolving across the financial system.

The State of Supply Chain Sustainability is an annual benchmark series that examines how organisations define, govern, and implement environmental and social sustainability across global supply chains. It provides a consistent research framework to track evolving practices, pressures, and management approaches over time.

The Peoples’ Climate Vote is a global survey series capturing public perspectives on climate change, policy priorities and collective action. Led by international institutions, it provides a consistent framework to understand how people experience climate impacts and how they expect governments, businesses and global actors to respond.

RETScreen is a clean energy management software developed by Natural Resources Canada to assess renewable energy and energy efficiency projects. It supports feasibility analysis, financial evaluation, energy performance tracking and greenhouse gas emissions analysis using integrated global climate, cost and benchmark datasets.

Natural Resources Canada (NRCan) is a federal department advancing sustainable development of Canada’s energy, minerals, forests and earth sciences. It delivers research, data, policy and tools on climate change, clean energy, critical minerals and resource efficiency, supporting evidence-based decision-making by governments, industry and the public across domestic and international contexts.