This research identifies an accountability crisis in private equity due to declining arm’s-length exits and opaque valuations. It proposes mandatory financial disclosure for significant portfolio companies to prevent resource misallocation and systemic risks, drawing parallels to the failure of the conglomerate movement in the twentieth century.

This report analyses climate risk disclosure in the $4.4 trillion US municipal bond market. Examining 60 high-risk offerings, it finds 33% omit climate references. Disclosures are often generic and backward-looking, lacking the TCFD-aligned metrics necessary for investors to price risk accurately and reward resilience investments.

This report by the LEON project assesses Earth Observation (EO) data's role in scaling nature finance. It addresses a €200 billion annual EU funding gap and details pilots in mining, agrifood, and sovereign finance. Key findings emphasise demand for processed spatial data to meet emerging disclosure requirements like TNFD.

This report assesses 20 global food retailers on their methane reduction efforts. Findings reveal a leadership vacuum, with no supermarket reporting methane emissions or setting specific reduction targets. While European retailers outperform US counterparts, the sector overall fails to address the climate impact of meat and dairy supply chains.

This research identifies a 'traffic light effect' in ESG ratings, where investor-paid raters like MSCI suppress rating changes to favour stability and peer alignment. Implemented downgrades predict negative returns of 2.8% over twelve months, but suppressed downgrades do not, indicating that discretionary overrides impede value-relevant signals to investors.

This research examines the shifting landscape of corporate racial disclosures, noting a recent trend towards retrenchment. It argues that mandatory disclosure remains politically viable through interest-convergence. While progressives and conservatives disagree on racial equity goals, both can converge on the utility of transparency to monitor or challenge corporate behaviour.

This benchmark series provides a comprehensive overview of European living conditions using statistical indicators. Produced by Eurostat, it covers income distribution, inequality, household characteristics, health, and disability across EU and EFTA countries. The series supports socio-economic analysis and policy development through clear visualisations and factual data.

This benchmark series provides an analysis of climate-related investment practices among institutional investors. It tracks progress against recognised frameworks, identifies structural barriers to capital deployment, and monitors evolving trends. The series explores how assets are managed in response to climate risk, supporting a transition towards net-zero goals.

Developed by British International Investment, this toolkit helps financial institutions in emerging markets embed climate risk management into governance, lending, and portfolio monitoring in alignment with TCFD standards.

Wikirate 2.0 is an open-source ESG data platform providing over 8 million data points on 150,000+ companies. It centralises benchmarks, corporate metrics, and supply chain data to support transparent investment analysis and corporate accountability.

The Finance for Biodiversity Foundation provides feedback on the draft Global Report of Collective Progress. It highlights implementation gaps across finance-related targets and proposes recommendations to accelerate financial system transformation. Key areas include mandatory nature disclosures, subsidy reform, and the integration of nature-related risks into financial supervision.

This report analyses actions by over 800 investors to address nature and biodiversity risk. It highlights progress in corporate engagement and disclosure while identifying critical policy gaps. Six key government actions are recommended to accelerate private sector contributions toward the Kunming-Montreal Global Biodiversity Framework targets.

This research explores the "disclosure-duty feedback loop", where mandatory sustainability reporting reshapes corporate directors' legal duties. Analysing regimes in the United Kingdom, Singapore, the European Union, and the United States, the paper examines how reporting standards influence board oversight. It proposes reforms to clarify oversight obligations and liability protections.

This benchmark series examines investor perceptions of ESG ratings and data. It evaluates provider quality and usefulness, exploring how investment professionals integrate sustainability information into decision-making processes. The research analyses shifting trends in the ESG ratings landscape, considering the impact of regulation and artificial intelligence on the industry.

This ESMA report provides guidance on avoiding greenwashing in sustainability impact claims. It outlines four key principles—accuracy, accessibility, substantiation, and timeliness—while defining theoretical concepts like intentionality and additionality. Practical do’s and don’ts for funds and bonds help market participants ensure communications are clear, fair, and not misleading.

The CEAOB provides technical advice on EU-specific modifications to ISSA 5000 for limited assurance on sustainability reporting. It integrates requirements for ESRS, Taxonomy Regulation, and ESEF, effective from December 2027. Key focus areas include joint assurance, statutory auditor communication, and digital marking up procedures.