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Greenhouse Gas Emissions

Greenhouse Gas (GHG) Emissions, including carbon dioxide and methane, trap heat in the atmosphere and drive climate change. Reducing emissions is vital to mitigating global warming risks and aligning with climate targets like the Paris Agreement, influencing long-term corporate and investment strategies.

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National ecological footprint and biocapacity accounts series

Footprint data foundation
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.
Benchmark/series
22 April 2025

Sustainability disclosure landscape report for risk management: Insights from climate-focused case studies

United Nations Environment Programme Finance Initiative (UNEP FI)
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.
Research
20 August 2025

IFRS S2: Climate-related disclosures

IFRS Foundation
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.
Research
11 December 2025

AASB S2: Climate-related disclosures

Australian Accounting Standards Board (AASB)
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.
Research
19 December 2025

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.
Research
21 January 2025

The visionary CEO’s guide to sustainability series

Bain & Company
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.
Benchmark/series
9 September 2025

Net Zero Asset Managers' target disclosures series

Net Zero Asset Managers Initiative (NZAM)
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.
Benchmark/series
31 July 2024

Climate change and news audiences report series

Reuters Institute for the Study of Journalism
This is an annual research series examining how audiences access, trust, and interpret climate change news. It analyses news use, attitudes, and perceptions across multiple countries, tracking changes over time to inform journalism practice, media strategy, and public understanding of climate-related information.
Benchmark/series
4 December 2025

Net Zero Asset Managers Initiative (NZAM)

Finance Industry Groups
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.
Organisation
1 research item

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.
Article
2 February 2026

Corporate climate responsibility monitor series

NewClimate Institute
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.
Benchmark/series
1 July 2025

Canadian pension climate report card series

Shift: Action for Pension Wealth and Planet Health
The Canadian Pension Climate Report Card is an annual benchmark series assessing how major Canadian pension funds manage climate-related risks and align investment and stewardship practices with climate science. It applies a consistent, comparative framework using publicly disclosed information to evaluate governance, targets, engagement and integration over time.
Benchmark/series
24 January 2026

Global landscape of climate finance series

Climate Policy Initiative
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.
Benchmark/series
27 August 2025

10 New insights in climate science series

Future Earth
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.
Benchmark/series
21 January 2026

State of supply chain sustainability series

MIT Center for Transportation & Logistics
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.
Benchmark/series
13 November 2025

Voices of Aotearoa: Demand for ethical investment in New Zealand series

Mindful Money
This annual research series examines public attitudes, expectations and behaviours relating to ethical, responsible and impact investing in New Zealand. It tracks how consumers engage with investment choices, transparency, fund practices and adviser interactions, providing a consistent evidence base to monitor evolving demand over time.
Benchmark/series
7 April 2025
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