First Street argues climate risk is reshaping US housing via higher insurance costs and climate-driven migration, with projected net residential property value losses of about US$1.2 trillion by 2055 and 84% of census tracts facing some negative valuation effects.

Provides a framework for linking climate goals to executive remuneration in Australia, emphasising alignment with credible transition strategies, measurable and sector-specific metrics, appropriate weighting, and transparent disclosure. Highlights growing adoption, implementation challenges, and guiding principles to improve investor engagement and incentive effectiveness.

The report outlines principles for national transition planning to drive a coordinated, whole-of-economy shift to net zero. It proposes five pillars—strategy, implementation, engagement, metrics and governance—to align policy, mobilise finance, enhance accountability, and support sustainable development and climate resilience.

NGFS reports outline how central banks can integrate sustainable and responsible investment into corporate, sovereign and broader portfolio management, using climate metrics, risk and impact frameworks, governance arrangements and practical implementation guidance, while recognising data gaps, methodological limits and trade-offs with mandates and core investment objectives.

Examines how environmental and social risks interact to create compounding financial impacts for investors. Presents a systems-based framework and agrifood case study illustrating portfolio volatility, credit risk and supply disruptions. Recommends integrated risk assessment, value-chain finance, stewardship and blended finance to strengthen portfolio resilience.

This article examines how Australian organisations are approaching the first year of mandatory ASRS climate disclosures. It highlights common implementation patterns, areas of misallocated effort, and emerging practices that prioritise financially material, decision-useful climate reporting.

The report proposes a methodology to identify “positive tipping points” that can accelerate low-carbon transitions. It outlines a framework to assess their likelihood, drivers and proximity, and identifies actions that could trigger self-reinforcing decarbonisation processes to help achieve Paris Agreement climate goals.

This guide outlines how climate science evidence is used in climate litigation. It explains evidentiary standards, types of scientific evidence and litigation strategies, and provides guidance for courts and litigants on presenting and assessing climate science to support legal claims related to climate change impacts and responsibility.

The Emissions Gap Report is an annual report series by the United Nations Environment Programme that assesses the gap between projected global greenhouse gas emissions and the reductions required to meet the Paris Agreement temperature goals. The series reviews emissions trends, national climate commitments and mitigation policy progress.

This educational material explains how entities apply AASB S2 to identify and disclose material information on climate-related risks and opportunities affecting cash flows, access to finance and cost of capital. It outlines concepts such as value chains, dependencies and impacts, and provides a four-step process for assessing and reporting material climate-related information.

The article argues that today’s rapid global crises (political, ecological, and social) are the visible outcomes of long-building systemic pressures. Using complexity science and systemic risk analysis, it highlights how understanding these deep drivers can help societies both anticipate crises and accelerate positive, transformative change.

Australia’s mandatory climate reporting regime began implementation from 2025, aligned with ISSB IFRS S2 standards. This guide explains regulatory expectations, governance responsibilities, emissions data requirements and practical steps organisations should take in 2026 to establish compliant climate disclosures, integrate climate risks into financial reporting, and prepare for assurance and regulatory scrutiny.

The report outlines the Investor Climate Action Plans (ICAPs) Expectations Ladder, a framework enabling investors to assess and strengthen climate strategies. It sets tiered actions across investment, engagement, policy advocacy, disclosure and governance to support portfolio decarbonisation and alignment with net-zero pathways.

The report outlines the Singapore-Asia Taxonomy for Sustainable Finance, a science-based classification framework defining green, transition (amber) and ineligible economic activities. It provides technical screening criteria—primarily for climate change mitigation—to guide financial institutions, investors and policymakers in directing capital towards environmentally sustainable and low-carbon transition activities across Singapore and ASEAN.

This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.

This report outlines a roadmap for achieving net-zero emissions in copper and nickel mining by 2050. It analyses demand growth from the energy transition and proposes emissions reductions of ~50% by 2030 and ~90% by 2050 through renewable energy, electrification, efficiency improvements, and limited carbon removal offsets.