This report analyses the duties of trustee directors in relation to climate change risk under the Superannuation Industry (Supervision) Act 1993. It concludes that climate change risk should be considered by trustee directors to the extent that risks intersect with beneficiaries' financial interests. Trustees should weigh relevant information and keep records documenting the decision-making process.

This initiative was designed to align asset managers' portfolios with net-zero targets. However, their methodology lacks standardisation and rigour, leading to ambiguous targets and little progress towards net zero. An overhaul of the initiative is needed to ensure asset managers are held accountable.

This report analyses the responses to Australia's Future Gas Strategy by corporate entities and industry associations from the country's fossil fuel value chain. It sheds light on the advocacy for expanding fossil gas supply, which contradicts the science-based policies to meet global climate goals, while showing a lack of positive engagement from non-fossil fuel corporations.

This report presents the findings of research into the sustainable investing capabilities of private banks, including governance, sustainability risk, and client interactions. The report notes progress among leading banks but highlights the need for continuing education for client advisors and improved ESG and impact reporting and monitoring capabilities.

This report analyses the proxy voting strategies of 19 state pensions, as well as the five New York City Comptroller systems, managing over US$2 trillion in assets. Results reveal that most pensions failed to address climate-related financial risk, especially in areas such as lobbying, environmental justice, and Indigenous rights.

The Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.

The toolkit provides guidelines on investing with a child-lens impact strategy, including a child-lens taxonomy, reflection, contribution, and assessment. Six investors tested and refined the framework with case studies.

This study reveals that Australian directors increasingly prioritise climate change as a material governance issue. However, stakeholders are pulling in a variety of directions, making it challenging for organisations to execute their climate strategies. Policy uncertainty poses the most significant obstacle for climate governance, although the implementation of mandatory climate reporting from July 2025 presents an opportunity for greater accountability.

The report provides financing recommendations for large-scale holistic landscape restoration in Europe, addressing climate change, biodiversity loss, and food and water insecurity. It emphasises the effectiveness of landscape finance in promoting healthy ecosystems, offering practical frameworks for policymakers to accelerate impactful activities and align natural and community needs for comprehensive restoration.

This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.

The 2023 report explores ways to prevent potentially irreversible changes to the Earth's natural systems and recommends coordinated global action and governance. It also highlights positive tipping points in technology, economics, and society that can aid a sustainable future.

The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.

This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.

This report is a step-by-step guide to help corporations issue bonds to finance the transition to a climate-friendly economy. It covers key financing terms, the issuance process, and reporting requirements.

The paper offers insights for global investors on the benefits of constructing a diversified portfolio with country and regional-market allocation. The paper analyses variables such as GDP growth, innovation, thematic and geographic-revenue exposure and macroeconomic risks, while highlighting the role of sustainable finance in the process.

This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.