Library | ESG issues
Reporting & Disclosures
Reporting and disclosures provide transparency on a company’s financial performance, strategy, and sustainability practices. Clear, reliable disclosures improve stakeholder trust, inform investment decisions, and drive corporate accountability.
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ASEAN sustainable finance state of the market series
This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.
Climate-related disclosures: Insights from our reviews 2026
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Harmonized calculations methods for product carbon footprints and life cycle assessments in the mining and metals industry
This research presents methodological recommendations for harmonising product carbon footprint and life cycle assessment calculations across the mining and metals industry. Developed with the International Council on Mining and Metals, it establishes consistent guidelines for 17 aspects, including system boundaries, electricity modelling, and multi-output allocation procedures.
An engaged market: The 2026 state of stewardship report, prepared by the Aotearoa New Zealand stewardship code
This report examines stewardship reporting across New Zealand's investment market for 2025. Representing 20 signatories with $3.8 trillion in assets, it highlights maturing practices in collaborative engagement, escalation, and voting transparency. The document notes increased integration of te ao Māori and provides guidance on strengthening stewardship and voting policies.
The current state of BRSR in corporate India 2.0
This report analyses Business Responsibility and Sustainability Reporting (BRSR) data from 300 Indian companies over three years. It identifies progress in disclosure quality, energy intensity trends, and assurance practices. Recommendations focus on standardisation and sector-specific guidance to enhance the decision usefulness of sustainability data for investors and regulators.
Southeast Asia nature risk toolkit: A resource for financial institutions
A resource-hub and workbook designed by ENCORE partners to help financial institutions assess nature-related risks in Indonesia, Malaysia, Thailand, and Viet Nam. It provides over 120 curated tools and datasets to support TNFD-aligned risk management and investment decisions.
Tracking methane action in the dairy and coffee sector
This benchmark series evaluates the progress of leading dairy and coffee companies in addressing methane emissions. It assesses corporate targets, disclosure practices, and reduction strategies within the food sector. The research provides a comparative analysis of industry performance against global climate commitments to encourage transparency and accountability.
Global sustainable investment review series
This benchmark series provides a factual mapping of the state of responsible and sustainable investment across major global financial markets. Produced biennially, it offers regional insights and policy recommendations to help finance professionals navigate evolving regulatory frameworks, standardised methodologies, and the transition to a net-zero economy through international cooperation.
ICMA's guidance handbooks series
This guidance series provides a comprehensive set of questions and answers regarding the application of the Green Bond Principles, Social Bond Principles, Sustainability Bond Guidelines, and Sustainability-Linked Bond Principles. It serves as a benchmark series for the sustainable bond market, promoting transparency and standardisation across various financial debt instruments.
Corporate Health Check 2026: The annual state of Earth-positive business action
The CDP 2026 Corporate Health Check, produced with Oliver Wyman, demonstrates that environmental leadership aligns with financial performance. While a 15% leadership cohort achieves 4% annual emission reductions, a major gap persists in adaptation finance. The report identifies four key levers for building resilience and capturing emerging commercial opportunities.
Regenerative agriculture: Moving from ambition to credibility
This report evaluates regenerative agriculture commitments across 78 global agri-food companies. While disclosures have increased, quantified targets have declined to 28%. Significant gaps remain in financial support for farmers and pesticide reduction targets, with the pork and poultry sectors largely overlooked in transition planning.
Assessing climate finance quality in practice: Lessons from six cases
This research report analyses six case studies to determine what constitutes high-quality public climate finance. It introduces a two-pronged framework assessing design, delivery, and results. Findings emphasise context-specific calibration, the importance of building enabling environments, and identifying data gaps that hinder systematic reporting across public climate finance providers.
Cyber risk stress testing for banks
This report examines cyber risk stress testing for banks, contrasting system-focused and firm-focused approaches. Drawing on exercises by the Bank of England, the Danish Financial Supervisory Authority, and the European Central Bank, it outlines scenario design, operational resilience, and the role of disclosure in establishing best practices.
Gaining ground: State of private investment in nature 2026
This report analyses the growth of private investment in nature between 2016 and 2025, documenting a fivefold increase in annual capital deployment to $14 billion. It highlights the shift towards institutional-grade natural capital and recommends clearer policy drivers and standardised metrics to unlock investment and bridge the $700 billion finance gap.
The price and distributional impact of flood risk disclosure: Evidence from US housing platforms
This research quantifies the impact of property-level flood risk disclosure on US housing prices and demographics. Homes labelled with 'extreme' risk saw a 3.3% price discount. Disclosure caused significant resorting, with lower-income, older, and FHA-financed buyers increasingly purchasing high-risk properties primarily due to reduced transaction prices.
Asset-level physical climate risk register template
The Asset-level physical climate risk register template, developed by the Investor Group on Climate Change (IGCC), enables consistent documentation of climate hazard assessments. It helps investors and managers track risks such as floods and wildfires at the individual asset level to support financial reporting and resilience planning.