This study utilises comprehensive Hungarian firm-level data to stress-test the economy and banking system against carbon pricing shocks. While direct impacts at €45/t appear minimal, supply chain contagion significantly amplifies losses, potentially by 4000% if essential inputs cannot be substituted. This highlights critical risks in systemic supply network dependencies.

ERM’s Transformation Survey analyses global corporate progress in operationalising sustainability goals. It finds stronger performance on social issues than climate or nature, identifies weak sustainability-linked incentives as the main barrier, and highlights underinvestment in training, incentives, and ESG data systems.

The ICMA Guidance Handbook (November 2024) consolidates interpretative guidance on Green, Social, Sustainability and Sustainability-Linked Bond Principles, covering use of proceeds, reporting, verification, secured bonds and market issues. It supports consistent application and market integrity across sustainable debt markets.

This conceptual paper examines corporate sustainability reporting, distinguishing investor-focused sustainability-related financial disclosure from broader impact reporting. It argues investor interests are imperfectly aligned with societal goals and concludes that complementary financial and impact reporting standards are needed to support accountability, capital allocation and sustainability transition.

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.

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 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.

The report argues that global industrial transition is inevitable and accelerating, creating material risks and opportunities. It urges businesses to pursue innovation, reshape market rules and influence policy to secure competitiveness, manage systemic threats and drive sustainable market transformation.

The report outlines emerging organisational practices for AI impact assessments, highlighting common process steps, information gathering challenges, evolving risk-assessment methods, and difficulties evaluating mitigation effectiveness. It notes increasing cross-functional governance, reliance on third-party transparency, and the need for stronger metrics, education, and executive support.