This is a series of sector-wide risk assessment briefings for the Information and Communications Technology (ICT) sector. It examines salient human rights issues linked to ICT business models and technologies, providing a consistent analytical framework to support investor assessment, engagement, and governance analysis across multiple thematic areas.

China is developing unified national sustainability disclosure standards aligned with ISSB Standards. Led by the Ministry of Finance, the Basic Standard (Trial) was issued in November 2024, with climate disclosures proposed in 2025. Application is initially voluntary, with phased expansion and potential mandatory adoption by 2030.

This review examines Somebody Should Do Something, a timely book arguing that individuals can spark meaningful social change by acting collectively rather than alone. It assesses the authors’ hopeful framework alongside contemporary political realities, questioning whether grassroots agency is sufficient amid concentrated power and rising authoritarianism.

The European Commission clarifies that the EU sustainable finance framework and Corporate Sustainability Due Diligence Directive apply neutrally to the defence sector. Defence investments are permitted, assessed case by case, with disclosure and due diligence obligations focused on risk mitigation and exclusion limited to internationally prohibited weapons.

The UN Working Group reviews arms sector regulation, finding persistent exports linked to humanitarian and human rights law violations. It identifies weak political will, opaque oversight and limited human rights due diligence, and urges stronger application of the UN Guiding Principles by states and companies.

The report presents Norway’s fourth Universal Periodic Review, outlining human rights commitments, recent legal reforms, and policy measures. It records peer State feedback and extensive recommendations covering equality, child welfare, Indigenous rights, migration, climate action, and business and human rights, for Norway’s consideration and follow-up.

This briefing examines human rights risks from AI-based technologies in the ICT sector, outlines business, legal, and financial implications, and provides investor-oriented guidance grounded in international standards to support rights-respecting AI development, deployment, and oversight.

The report sets a pragmatic policy on defence investments for Towards Sustainability-labelled funds, permitting defensive, non-lethal and dual-use activities with strict ESG due diligence, while excluding weapons producers. It affirms defence funding as primarily a government responsibility.

The report outlines the EU’s White Paper on European Defence and the ReArm Europe Plan, targeting defence readiness by 2030 through closing capability gaps, strengthening the defence industrial base, and mobilising over €800 billion via public, EU, and private funding mechanisms.

The NATO Innovation Fund advocates removing financial exclusions on defence to bolster European security. The report recommends reforming procurement for rapid dual-use technology adoption and implementing a ‘Responsible Use Framework’ to ensure ethical development of emerging capabilities like AI and autonomous systems.

The report analyses global financial links to arms production, showing significant funding for weapons despite rising conflict. It contrasts this with values-based banks, particularly GABV members, which largely exclude arms financing, arguing divestment supports peace, reduces risk, and aligns finance with social and environmental objectives.

This report provides guidance for companies on integrating affected stakeholder perspectives into science-based targets for nature, emphasising Indigenous rights, equity, and due diligence. It outlines who to engage, how to engage, and how to evaluate engagement across the SBTN five-step process.

The paper examines the legal and practical implications of nature owning company shares, drawing on New Zealand precedents for legal personhood. It outlines governance models, challenges, and potential impacts on corporate purpose, investment, and long-term decision-making.

This legal opinion examines whether nature-related risks are foreseeable and material for Canadian companies. It concludes directors must consider, manage and, where material, disclose such risks to meet fiduciary and care duties under Canadian corporate and securities law.

Systematic review of 300 studies (2015-2025) finds coordinated misinformation and greenwashing by corporate, political, and media actors undermine climate science, eroding trust and delaying policy. Research is Global North–centric. Evidence supports regulation, litigation, coalitions, and education to strengthen information integrity.

The report analyses Israel’s alleged use of the ‘Lavender’ AI decision-support system and facial recognition in Gaza, assessing compliance with international humanitarian law. It highlights risks from inaccuracy, bias, automation and opacity, concluding that commanders must retain judgement and verification to meet targeting obligations.