This research examines environmental claims from 33 major meat and dairy companies. It finds that 98% of 1,233 identified claims constitute greenwashing. While most claims are climate-related, many are unverifiable future promises lacking scientific evidence. The industry’s sustainability reporting often mimics tactics used by the fossil fuel sector.

This research evaluates the emancipatory potential of biodiversity reporting within the United Kingdom and South Africa. Analysing disclosures from 2018 to 2022, it finds significant increases in reporting intensity. The study presents a principles-based framework to distinguish between compliance-oriented disclosures and transformative, action-oriented environmental reporting.

Rate the Raters is a benchmark series by the ERM Sustainability Institute tracking corporate perceptions of ESG rating agencies. It examines quality, usefulness, trust, and engagement with ESG raters across regions and industries, offering a longitudinal view of the evolving ESG ratings landscape for companies and investors.

Sustainable Fitch maps its framework and entity-level ratings to the Bloomberg MSCI Global Green Bond Index, covering 88% of index bonds. While index constituents show stronger framework quality and ICMA alignment than the broader market, many high-quality and transition-relevant bonds sit outside the benchmark due to financial eligibility constraints.

The EBA's final report amends the 2016 Product Oversight and Governance (POG) Guidelines to incorporate ESG features and greenwashing risks for retail banking products. Key changes include requirements for manufacturers and distributors to prevent greenwashing, extended scope to non-bank consumer credit providers, and an application date of 11 January 2027.

This BreakFree Suisse research note examines Swiss institutional investors — including UBS, SNB, Zurich Insurance, and others — holding billions of dollars in US ICE contractors Palantir, AT&T, Geo Group, and CoreCivic. The report argues these investments conflict with the investors' stated human rights policies and ESG commitments.

This resource provides an introductory overview of Sustainable and Responsible Investment (SRI) and ESG, explaining key concepts, motivations, terminology, market developments and investment strategies. It is designed to help newcomers understand how sustainability considerations are incorporated into investment practice and the broader sustainable investment industry.

Free NZ tool to check and compare KiwiSaver funds against ethical issues of concern using publicly available data and portfolio analytics.

New Zealand's Financial Markets Authority guidance on sustainability-related disclosure for financial product issuers. Covers fair dealing obligations under the Financial Markets Conduct Act 2013, addressing greenwashing and greenhushing risks, with practical guidance on clear claims, substantiation, consistent messaging and third-party management.

This report analyses 23 regulatory instruments across 12 jurisdictions to assess global responses to greenwashing. It highlights the reliance on cross-sectoral consumer protection laws and identifies challenges in substantiation. Recommendations include adopting proportionate approaches, investing in data infrastructure, and clarifying the role of voluntary sustainability standards.

This systematic review analyses 36 voluntary governance documents to assess how well they guide non-state entities towards an urgent, high-integrity, and equitable net-zero transition. It identifies consensus areas, like science-based targets, alongside critical gaps in operational detail, equity, and accountability, highlighting the need for robust standards and regulation.

Responsible investment has moved well beyond principles and pledges. Today’s challenges require practical capability and informed judgement. The RIAA Conference is a must-attend event for finance, sustainability and industry practitioners who want to focus on the key themes for responsible investment in 2026 and what implementation really looks like. Designed as an immersive, hands-on experience, the program focuses on the systems that underpin strong financial performance, and will help you understand how climate, nature, technology, governance and regulation intersect. 

These specially curated companion resources have been recommended by the conference speakers and Altiorem team.

World Animal Protection argues Rabobank’s sustainability policies fail to match its financing practices, alleging continued support for companies linked to animal cruelty, deforestation and high emissions. The report urges stricter lending conditions, stronger monitoring and reduced investment in industrial livestock expansion to align with climate and animal welfare goals.

This month’s sustainability roundup captures a shift from framework development to real-world application, where climate and nature risks are increasingly embedded across financial systems, legal accountability, and decision-making. It highlights how intensifying physical climate signals, evolving disclosures, and maturing litigation are converging with insights on sovereign risk, energy systems, and corporate strategy. Together, these developments show how sustainability is moving beyond principle—being tested, priced, and enforced across markets, regulation, and the real economy.

PAS 7342:2025 sets out specifications for designing, implementing, monitoring and communicating sustainability attributes of sustainable investment funds. It provides requirements to support clear objectives, governance, evidence, disclosures and labelling, aiming to reduce greenwashing and improve consistency in fund communication.

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.