This research examines mutual fund ESG disclosures in shareholder letters. It finds that only 'opportunistic' disclosures focused on financial value attract significant investor flows. While aggregate data suggests greenwashing, granular analysis reveals 'impact' disclosures result in genuine portfolio improvements. However, opportunistic claims increase outflow risks if performance disappoints.

This research identifies the 'comparative industry effect'—differences in industry classification and peer group construction—as a major driver of ESG rating divergence. It explains 30% of industry-level score differences, particularly affecting environmental ratings and firms with limited public disclosure or complex ownership structures.

This research examines the association between venture capital backing and voluntary ESG disclosure in U.S. private firms. It finds that VC-backed firms develop disclosure gradually through professionalisation. Conversely, non-VC-backed firms exhibit strategic disclosure increases immediately before initial public offerings to reduce information asymmetry.

This IPSASB standard establishes principles for public sector entities to disclose climate-related risks and opportunities. Aligned with IFRS S2, it mandates disclosures regarding governance, strategy, risk management, and performance metrics. The standard prioritises accountability for long-term fiscal sustainability and service delivery, with an effective date of 1 January 2028.

This report compares the SBTN freshwater framework with EU CSRD and ESRS requirements. It identifies areas of alignment, such as materiality assessments and basin-level analysis, while highlighting differences in scope. SBTN provides the scientific foundation for setting targets that support mandatory reporting obligations under European standards.

This playbook provides a framework for companies, investors, and policymakers to evaluate share buybacks based on long-term merits. It recommends objective capital allocation, decoupling executive pay from buyback-influenced metrics, and enhancing regulatory disclosures and trading restrictions to ensure repurchases support sustainable corporate strategy rather than short-term gains.

This report examines the integration of sustainability standards and initiatives (SSIs) into public mining governance. Through surveys and case studies in Brazil, Madagascar, and Sweden, it demonstrates how voluntary standards complement mandatory regulations to address environmental, social, and governance risks, supporting policy formulation, implementation, and transparent reporting.

This research investigates how administrative frictions and institutional environments influence corporate green bond issuance. Using global data from 2013–2024, it finds that bureaucratic complexity reduces green labelling probability, particularly outside transition-intensive sectors. Mandatory sustainability disclosure significantly increases issuance, highlighting the importance of efficient implementation for sustainable finance policies.

This IAASB publication provides guidance on applying materiality under ISSA 5000. It explains concepts such as double materiality, performance materiality, and aggregation risk. The FAQs assist practitioners in planning and reporting on sustainability assurance engagements, clearly distinguishing between an entity's reporting process and a practitioner's assurance application.

This benchmark series provides transparency on bank syndication fees, comparing income from sustainable and unsustainable activities. It tracks league tables for global and regional financial institutions, including the ASEAN and Japanese markets. The analysis enables investors to incentivise behavioural change by identifying banks that continue to prioritise fossil fuel financing.

A longitudinal database tracking voluntary climate commitments and greenhouse gas targets for U.S. public companies in the Russell 3000 index from 2000 to 2024.

This benchmark series examines the climate-related investment policies and actions of institutional investors in Aotearoa New Zealand. It monitors progress in embedding climate risks into financial decision-making, target setting, and investment in climate solutions, providing transparency and accountability across the local investment sector.

This report examines findings from a survey of 32 global banks on climate-related credit risk assessment. It highlights progress in probability of default modelling and widespread adoption of NGFS scenarios, while identifying persistent challenges in data reliability, technical expertise, and the quantification of financial impacts on capital requirements.

This 2026 report evaluates global progress towards the Sustainable Development Goals. It reveals that only 36 per cent of targets are on track, with progress hindered by financing gaps and climate crises. The document also highlights the critical role of data and AI in future monitoring.

A structured Excel-based template from Impact Frontiers used to measure and report enterprise impact performance using the five dimensions of impact and the ABC classification system.

This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.