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Sustainable Finance Roundup December 2025: Nature, Regulation, and the Hardening of Risk

This month’s sustainable finance roundup traces the shift from ambition to enforcement, as climate and nature risks become financial, regulatory and legal realities. It covers Australia’s environmental law reforms, the embedding of climate and nature risk through prudential supervision, disclosure and shareholder pressure, and insurer warnings on the limits of insurability. It also highlights how markets are responding to deforestation and biodiversity risk, and how litigation and regulation are reshaping governance and long-term financial resilience.
Article
29 December 2025

Corporate sustainability reporting

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.
Research
23 January 2025

Preparing for next-generation information warfare with generative AI

Centre for International Governance Innovation (CIGI)
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.
Research
10 December 2024

Harmonised framework for impact reporting for social bonds handbook

International Capital Market Association
The handbook provides a harmonised framework for issuers to report social bond impacts, outlining core reporting principles, target population disclosure, and preferred quantitative indicators. It introduces sector guidance—initially affordable housing—and offers templates to support consistent, transparent, and comparable impact reporting across social project categories.
Research
24 September 2024

A just world on a safe planet: A Lancet Planetary Health–Earth Commission report on Earth-system boundaries, translations, and transformations

The Lancet
The Lancet Planetary Health Earth Commission report quantifies eight safe and just ESBs for biosphere, climate, nutrients, freshwater, and aerosols. Seven ESBs transgressed globally. Defines safe and just corridor for minimum resource access amid transformations to avert harm to health and planet.
Research
8 October 2024

Royal Bank of Canada (RBC): Partnering with survivor support organisations to increase financial access

This case study explains how the Royal Bank of Canada piloted and expanded a financial access programme for survivors of human trafficking, using a risk based approach to customer identification and verification. It shows how regulated banks can advance financial inclusion while meeting compliance requirements through partnerships with support organisations.
Case study

Scotiabank: Partnering with survivor support organisations to increase financial access

This case study shows how Scotiabank partnered with survivor support organisations to improve financial access for modern slavery survivors. By piloting a simplified, risk-based customer due diligence approach, the bank balanced regulatory compliance with social inclusion, demonstrating a practical model for inclusive banking within existing know-your-customer (KYC) frameworks.
Case study

From ‘conflict minerals’ to peace? reviewing mining reforms, gender, and state performance in eastern Democratic Republic of Congo

The review assesses how 3T mining reforms in eastern DRC affected state governance and gender inclusion. Findings show mixed results: limited improvements in demarcation, revenue collection and oversight, persistent armed interference, weak accountability, elite-captured cooperatives, and ongoing marginalisation of women.
Research
15 March 2021

Integrating ESG and AI: A comprehensive responsible AI assessment framework

The report introduces an ESG-AI framework enabling investors to assess AI-related environmental, social, and governance risks. Drawing on insights from 28 companies, it provides use-case materiality analysis, governance indicators, and deep-dive assessments to support transparent, responsible AI evaluation and investment decisions.
Research
10 June 2025

Climate change impacts increase economic inequality: Evidence from a systematic literature review

This systematic review of 127 studies finds consistent evidence that climate change worsens economic inequality, disproportionately affecting poorer countries and households. Impacts arise across sectors and regions via channels such as reduced labour productivity and agricultural losses, with strong agreement that effects are regressive.
Research
9 April 2025

Brighter Green

Finance / Corporate Focused NGOs & Think Tanks
Brighter Green is a New-York-based public policy action tank advocating for equity, sustainability and rights. It conducts research and promotes policy reform addressing environmental protection, animal welfare, biodiversity, climate and food-system justice — especially in the global South.
Organisation
1 research item

Emerging market perspectives on business and human rights measures and economic development

FiftyEight
The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.
Research
1 January 2025

FiftyEight

Other
FiftyEight delivers research-driven technology solutions to ensure ethical working conditions across global supply chains. It partners with businesses, NGOs and governments to tackle modern slavery, forced labour and child labour. Its platforms including a mobile app for migrant workers, support transparent recruitment, safe migration and human rights compliance.
Organisation
1 research item

Business frameworks and actions to support human rights defenders: A retrospective and recommendations

Business and Human Rights Resource Centre
The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.
Research
16 July 2025

The price of work: A brief on widespread migrant worker recruitment fees in Taiwan’s manufacturing sectors

Transparentem
The report outlines evidence of high recruitment fees and related labour abuses faced by migrant workers in Taiwan’s manufacturing sectors. It summarises interviews, company responses, and emerging remediation efforts, highlighting ongoing risks of debt bondage and recommending that buyers adopt and enforce no-fee recruitment policies across their supply chains.
Research
24 February 2025

Sustainable Finance Roundup November 2025: Transition Turning Points and Rising Accountability

This month’s sustainable-finance roundup highlights faster transition momentum, rising physical risks and a tightening focus on accountability. COP30 reinforced expectations for stronger 2035 targets, while national actions underscored diverging paths toward decarbonisation. Markets continued shifting toward clean energy and resilience, and new science made climate harms more visible. With regulatory scrutiny and litigation increasing, transition credibility and real-economy resilience are becoming core drivers of financial risk and investment decisions.
Article
1 December 2025
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