Library | ESG issues
Targets & Accountability
Targets and accountability are essential for ensuring organisations and governments follow through on commitments to sustainability, climate action, and social responsibility. Setting measurable and transparent targets such as net-zero goals, emissions reductions, diversity benchmarks, and human rights protections allows for tracking progress and holding entities accountable. Clear, data-driven targets strengthen stakeholder trust and help align financial and business strategies with long-term sustainability objectives.
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Bridging the gap: NDCs 3.0, National Transition Plans and Climate Investment Prospectuses
This report proposes Climate Investment Prospectuses to connect Nationally Determined Contributions 3.0 with private capital. It explains how National Transition Plans and standardised documentation can bridge communication gaps, identify investable pipelines, and mobilise transition finance at scale, particularly for emerging markets and developing economies.
The Global Forest Goals report 2026
The Global Forest Goals Report 2026 assesses progress towards 26 targets. While protected areas and management plans have expanded, the world remains off track in halting deforestation and eradicating poverty. The report recommends scaling up innovative financing and strengthening cross-sectoral governance to preserve vital forest ecosystems by 2030.
Ethical by design: Good technology principles for AI
This report outlines eight principles for responsible artificial intelligence, addressing challenges such as algorithmic explainability, environmental sustainability, and societal bias. It provides philosophical rationales and practical implementation strategies to ensure AI development respects human dignity and contributes to a just, sustainable future through ethical design and accountability.
Guidance on the identification and assessment of nature-related issues: The LEAP approach series
The Guidance on the Identification and Assessment of Nature-related Issues: The LEAP Approach series, published by the Taskforce on Nature-related Financial Disclosures (TNFD), provides a structured methodology for organisations and financial institutions to identify, evaluate, manage and report nature-related dependencies, impacts, risks and opportunities.
Annual superannuation performance test – design options
This submission by the Super Members Council analyses the effectiveness of the annual superannuation performance test. It highlights $1 billion in fee savings and significant outperformance by profit-to-member funds. Key recommendations include strengthening consequences for product failure and implementing a single administration fee benchmark to enhance member outcomes.
Clean energy outlook 2026
The Clean Energy Outlook 2026 report highlights declining investor sentiment in Australia's renewable sector. Key challenges include transmission delays and planning approvals. While New South Wales remains the top investment destination, confidence in meeting the 2030 target is low. However, data centres offer significant opportunities for new generation.
Submission to the Department of Climate Change, Energy, the Environment and Water: the Safeguard Mechanism Review 2026-2027
This submission outlines recommendations for reforming Australia’s Safeguard Mechanism to incentivise on-site industrial decarbonisation. Key proposals include a 7 per cent annual baseline decline rate, a 'Reinvestment Contribution' on carbon credit use, and expanded scheme coverage to support Australia’s 2035 climate targets and industrial competitiveness.
What’s in a tag? Assessing Japan’s treatment of gender in climate finance: A project documentation approach
This working paper assesses Japan's integration of gender considerations in climate finance projects. Using a framework of recognition, redistribution, and representation, it finds that while most projects are gender-tagged, documentation reveals limited substantive integration in delivery. It recommends reforming reporting templates to improve transparency and project-level accountability.
Enabler accountability: Assessing measures taken against professionals implicated in cases of illicit financial flows from Africa
This research examines the accountability of professional enablers involved in illicit financial flows from Africa. Findings reveal a substantial accountability gap, with successful criminal outcomes in only 2% of observations. The report highlights regulatory loopholes and recommends systemic prioritisation of enabler investigations by enforcement agencies and supervisors.
Energy Efficiency Progress Tracker
The Energy Efficiency Progress Tracker by the IEA monitors global energy intensity and efficiency trends. It provides data for finance professionals to track energy transition progress, assess sectoral energy use, and evaluate alignment with international sustainability goals.
Nature Stocktake
The Nature Stocktake by BankTrack evaluates 30 global banks on their biodiversity commitments and exclusion policies. It provides finance professionals with comparative data on bank alignment with the Global Biodiversity Framework and exposure to forest-risk commodities.
State of the Banking Transition
This benchmark series reviews the progress of 36 large global banks on the low-carbon transition. Produced by the TPI Centre, it evaluates transition plans and decarbonisation targets using the Net Zero Banking Assessment Framework and Carbon Performance for Banks to measure alignment with international climate goals and the Paris Agreement.
Citizens’ assemblies propose ambitious climate policy but impacts remain limited
This research assesses 488 recommendations from six European climate citizens' assemblies. It finds that 67% were more ambitious than current government policies. However, causal impact on policy was rare, occurring primarily in France (33%) due to strong political leadership, while impact in other cases was minimal or absent.
Climate investment planning and mobilisation framework
This framework, developed by the NDC Partnership and Green Climate Fund, provides a structured six-stage process to help countries transition from climate planning to finance mobilisation. It focuses on building institutional capacity, prioritising investment needs, and engaging finance partners to scale public, private, and blended climate investment.
Zeroing in on net-zero: The role of carbon dioxide removals and carbon sequestration in EU member states’ climate planning
This report evaluates carbon dioxide removal and sequestration strategies in five EU member states. It finds that national climate plans often lack strategic rigour, over-rely on declining land sinks, and fail to distinguish between permanent removals and fossil carbon capture. Recommendations focus on binding targets and transparent feasibility assessments.
Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2
This IFRS Foundation guidance assists entities in disclosing climate-related transition information under IFRS S2. It details requirements for governance oversight, strategic planning, and performance metrics. Building on Transition Plan Taskforce materials, it provides sector-specific examples for reporting transition risks, opportunities, targets, and financial effects to primary users.
