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GOAL 12: Responsible Consumption and Production

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Plastic footprint guidelines

EarthAction
The Plastic Footprint Network's guidance document presents a science-based methodology for assessing corporate plastic footprints. Developed by over 100 professionals from 35 organisations, the framework comprises 11 modules covering macroplastics and microplastics, providing practitioners with a step-by-step process for measuring plastic leakage and reporting results.
Research
1 November 2023

Guidance on integrating deforestation into net zero strategies

Institutional Investor Group on Climate Change (IIGCC)
This IIGCC guidance supports institutional investors in integrating deforestation, land conversion, and associated human rights risks into net zero strategies. Aligned with the Net Zero Investment Framework 2.0, it provides practical, asset class-specific action points across listed equity, sovereign bonds, real estate, and private equity and debt.
Research
28 January 2026

Looking beyond greenhouse gas emissions: Interlinkages between the commercial vehicle industry and nature

World Wide Fund for Nature (World Wildlife Fund – WWF)
Published by WWF Sweden in collaboration with TRATON GROUP, this report examines the commercial vehicles sector's interlinkages with nature across its full value chain. It analyses six key commodities and value chain stages, identifies nature-related risks for businesses, and calls for sector-wide collaborative action towards a nature-positive future.
Research
13 February 2026

Potential business cases in measuring biodiversity state and impact in agriculture

Svensk Kolinlagring
A joint Mistra FinBio and Svensk Kolinlagring report identifying three business cases linking biodiversity data to agricultural finance: baseline databanks for bank and insurance risk assessment, and an MRV system for biodiversity claims. It highlights the financing gap in regenerative agriculture and outlines potential biodiversity-linked financial products.
Research
1 December 2025

DAX-AEX Futureproof Index Report

Futureproofing Institute
The DAX-AEX Futureproof Index Report is a benchmark series that ranks DAX and AEX-listed companies using an Integrated Value framework combining financial, social, and ecological value. It produces a Futureproofing Ratio to assess long-term corporate value creation and transition risk across sectors and economies.
Benchmark/series
1 May 2026

Where cultivated meat can be sold

The Good Food Institute (GFI)
An interactive tracker by The Good Food Institute mapping global regulatory approvals and market pathways for cultivated meat products.
Online tool/database

Metals-as-a-Service: A strategic and investable circular business model for the wind energy industry and beyond

Carbon Trust
Metals-as-a-Service (MaaS) proposes a circular business model for the wind energy sector and beyond, in which metal ownership is retained by a Special Purpose Vehicle throughout the asset lifecycle. The model converts metal procurement from capital expenditure into a service-based structure, enabling securitisation, improved supply security, and circular value creation.
Research
11 May 2026

How to use consensus state of nature metrics to understand business dependencies on ecosystem services

The Biodiversity Consultancy
This briefing note explains how businesses and financial institutions can configure the NPI consensus State of Nature metrics to understand their dependencies on ecosystem services. It outlines a four-step practical process, identifies where the metrics provide strong insight, and highlights where complementary indicators are needed.
Research
2 June 2026

Making water use in global trade more sustainable: The challenge to improve supply-chain resilience and water security in the context of geopolitical change

Chatham House
This Chatham House paper examines how global supply chains drive unsustainable water use and water insecurity, particularly in the Global South. It explores 'virtual water' trade dynamics, the impact of geopolitical fragmentation on cooperative water governance, and presents 10 recommendations for governments, corporations, financial institutions and civil society.
Research
14 May 2026

Climate change and cruelty: Revealing the true impact of factory farming

World Animal Protection
This World Animal Protection report examines the climate and environmental impacts of factory farming in Brazil, China, the USA and the Netherlands. It models scenarios for reduced meat consumption and higher welfare production, finding that eating less and better could halve the climate impacts of chicken and pork by 2040.
Research
29 August 2022

Leading the charge: Turning risk into reward with a circular economy for EV batteries and critical minerals

Ellen MacArthur Foundation
This report by the Ellen MacArthur Foundation examines systemic risks in the EV battery value chain and sets out a circular economy framework, identifying five bright spots — battery design, rightsizing, circular business models, regional infrastructure, and data transparency — to build resilience and reduce critical mineral demand.
Research
4 March 2026

Mindful Money Fund Checker

Mindful Money
Free NZ tool to check and compare KiwiSaver funds against ethical issues of concern using publicly available data and portfolio analytics.
Online tool/database

What a waste 3.0: Global snapshot of solid waste management toward circularity until 2050

The World Bank
What a Waste 3.0 provides a global assessment of municipal solid waste management across 217 countries and economies. It analyses waste generation, collection, treatment, recycling, financing, employment, climate impacts and circularity pathways to 2050, highlighting rising waste volumes, infrastructure investment needs, resource recovery opportunities and policy frameworks for sustainable waste systems.
Research
19 March 2026

The accountability framework operational guidance series

Accountability Framework initiative
The Accountability Framework Operational Guidance series provides practical guidance for companies on implementing responsible agricultural and forestry supply chains. The series covers environmental protection, human rights, workers’ rights, Indigenous Peoples’ and local communities’ rights, supply chain management, reporting, remediation, and compliance with voluntary commitments and applicable law.
Benchmark/series
4 April 2024

State of the Industry: Cultivated meat, seafood, and ingredients series

The Good Food Institute (GFI)
This benchmark series is an annual State of the Industry series that provides a global overview of the cultivated meat, seafood and ingredients sector. It tracks commercial developments, investment activity, scientific and technological progress, consumer insights, and government and regulatory developments, assessing the sector’s progress towards large-scale commercialisation and adoption.
Benchmark/series
17 April 2026

Reliability of sustainability claims: Addressing greenwashing through regulations

International Institute for Sustainable Development (IISD)
This report analyses 23 regulatory instruments across 12 jurisdictions to assess global responses to greenwashing. It highlights the reliance on cross-sectoral consumer protection laws and identifies challenges in substantiation. Recommendations include adopting proportionate approaches, investing in data infrastructure, and clarifying the role of voluntary sustainability standards.
Research
13 May 2026
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