This report analyses global governance trends from 1996 to 2024, revealing widespread stagnation and persistent risks of backsliding. It highlights the critical link between stable institutional governance, increased foreign direct investment, and the necessary role of business membership organisations in sustaining long-term policy reforms.

Responsible investment has moved well beyond principles and pledges. Today’s challenges require practical capability and informed judgement. The RIAA Conference is a must-attend event for finance, sustainability and industry practitioners who want to focus on the key themes for responsible investment in 2026 and what implementation really looks like. Designed as an immersive, hands-on experience, the program focuses on the systems that underpin strong financial performance, and will help you understand how climate, nature, technology, governance and regulation intersect. 

These specially curated companion resources have been recommended by the conference speakers and Altiorem team.

The report argues that adaptation finance through the Adaptation Fund and Green Climate Fund formally prioritises equity, vulnerability and country ownership, but remains constrained by voluntary funding, access barriers and project-based delivery, limiting alignment with Global South priorities.

Tröger argues corporate governance tools, including stewardship, say-on-climate votes and ESG-linked pay, cannot replace broad climate regulation. Firm-level interventions may trigger “waterbed effects”, shifting emissions rather than reducing them. Carbon pricing or comprehensive emissions caps are presented as more effective.

The report argues current financial systems misallocate capital towards resource-intensive activities, hindering sustainability transitions. It recommends policy, governance and financial reforms to redirect investment towards resource efficiency, low-carbon development and equitable transition pathways, particularly in resource-dependent economies.

The Stakeholder Engagement Guide is an investor-focused tool for assessing how portfolio companies engage with affected stakeholders within human rights and environmental due diligence. It outlines four stages and seven effectiveness criteria, providing questions, indicators and examples to evaluate engagement quality and identify risks and improvements.

Examines investor democracy in pension funds using deliberative mini-publics and a binding member vote. Finds informed deliberation shifts preferences towards impact investing despite potential lower returns, with broader member support leading to increased allocations, demonstrating how structured participation can guide sustainable investment decisions.

ASIC report outlines good practices for whistleblower programmes, based on a review of selected firms. It highlights governance, culture, training, monitoring, and use of disclosures to improve performance, alongside executive accountability and board oversight to ensure compliance with Corporations Act requirements.

Transparency International sets out a framework for monitoring internal whistleblowing systems, covering data collection, reporting, confidentiality, stakeholder accountability, performance indicators, retaliation complaints, trust and awareness measures, and resource tracking to help organisations assess effectiveness and improve protections and governance.

Explains how internal whistleblowing systems help organisations detect misconduct early, reduce legal and financial risks, and strengthen compliance, culture and reputation. It outlines key features of effective mechanisms and demonstrates their role in improving risk management, preventing losses and supporting long-term value creation.

This report outlines 2026 financial crime and regulatory risks in the GCC, focusing on AI-enabled fraud, digital assets, cybercrime, beneficial ownership, supply chains, sanctions, and tougher AML/CFT oversight linked to upcoming FATF evaluations and recent legal reforms in the UAE, Bahrain and Saudi Arabia.

Examines how financial institutions implement human rights due diligence, aligned with UNGPs and OECD guidelines, using case studies. Highlights challenges in data, prioritisation and leverage, and emphasises integrating human rights into governance, risk processes and client engagement to manage impacts across lending, investment and insurance activities.

The Transition Minerals Tracker is an online database by the Business & Human Rights Resource Centre that tracks human rights risks linked to mining key minerals for the energy transition. It compiles company data, policies and allegations, enabling users to assess exposure to social and governance risks across global mining operations.

This report outlines emerging UK financial crime risks for 2026, highlighting AI-enabled fraud, cyber-enabled crime, sanctions evasion, and organised networks. It examines evolving regulatory expectations, stricter enforcement, and expanded oversight, emphasising the need for proactive risk management, robust controls, and enhanced compliance frameworks.

UNDP’s training guide explains heightened human rights due diligence for companies in conflict-affected contexts, outlining frameworks, legal expectations and practical steps to assess, mitigate and remedy impacts on human rights and conflict, supported by case studies and tools to guide implementation.

This guide outlines governance, internal controls and assurance readiness for sustainability reporting. It explains board, management and audit roles, extending financial reporting controls to sustainability data, and an annual cycle covering materiality, misstatement risk, control design, monitoring and external assurance under emerging standards