This guide provides an introduction to sustainability-related reporting for finance professionals. It covers mandatory reporting requirements and reporting frameworks, as well as key reporting components for sustainability. The guide also explores recent developments in reporting standards and the accounting profession, highlighting the future of corporate reporting.

Six of nine planetary boundaries are exceeding safe thresholds, with ocean acidification and aerosol loading at tipping points. Maintaining functional biosphere integrity requires controlling human appropriation of net primary production. Earth system modelling illustrates the need to consider anthropogenic impacts on Earth in a systemic way.

This report analyses the role of company law in achieving sustainable development, focusing on the dominance of shareholder primacy and its impact on corporate decision-making. It evaluates barriers to integrating sustainability, and provides possible ways forward. An essential comparative analysis for academics and professionals interested in promoting sustainable business practices.

This paper explores the legal obligations of directors in addressing climate risk and mitigating their environmental impact. This report studies the duties of directors in relation to trust and loyalty, competence, disclosure, and their application in the context of climate risk, according to existing company and securities laws in India.

The report provides a baseline review of 557 financial institutions' actions on deforestation, revealing that only a few are addressing commodity-driven deforestation and associated human rights abuses. Despite COP26 commitments, most lack comprehensive policies. Financial institutions must take urgent, concrete steps to eliminate deforestation and meet global climate targets.

This report presents 10 lessons for investors on tackling climate change. Through this summary, the authors offer insights on methodologies for climate scenario analysis, the intersection of reporting and acting, an effective climate voting process, the role of regulators in transparent carbon neutral investments, among other topics.

This report highlights the financial and reputational risks associated with the biomass power sector's impact on climate change. The report provides recommendations for investors and banks engaged with the sector, including not providing financial support for new biomass power infrastructure.

This report, and legal opinion, lays out the current legal obligations on directors of New Zealand companies and retail managed investment schemes to address climate risks. It finds that these obligations are evolving and expanding, driven by the growing recognition of the material financial risk climate change presents for businesses.

This report demonstrates the potential of asset-level data to manage risks and opportunities arising from the transition to a net-zero emissions economy. The authors develop a demonstrator database of assets across six carbon-intensive industries, calculating cumulative committed carbon emissions (CCCE) and potential reductions (RCCCE) through retrofits.

This book highlights the intersection of corporate practices and human rights. It explores evolving challenges, regulatory landscapes, and the importance of collaborative, ethical business conduct. Key themes include transparency, state roles, and the human rights-based approach, offering insights for stakeholders to navigate this complex field.

The authors of this report explore the challenges of integrating climate-related risks into regulatory stress tests. They demonstrate that supervisory risk assessment frameworks struggle to capture long-term systemic risks, and offer recommendations for developing a 'long-term risk;' supervision 'infrastructure.'

This toolkit offers a framework for finance professionals to invest in tobacco-free portfolios. The toolkit covers various areas including the Tobacco-Free Finance Pledge, prospective investment risks and case studies, with a call to action for the industry to follow.

This report explores the approach to climate change risk by UK's largest master trusts. It examines 16 master trusts' ESG policies and practices, focusing on the work of the trustees and their engagement with investee companies on ESG practices and risk management. The report draws attention to some positive developments, showing that some schemes have incorporated ESG and/or climate change factors into their asset allocation strategy.

This report explores the financial performance of impact investments in private debt, private equity, and real assets, based on a scoping exercise of the industry's published research. Nearly nine in ten impact investors find that their portfolios are either meeting or exceeding their financial performance expectations.

The report examines the financial implications of climate transition scenarios on the cement sector's future. It provides useful insights to company analysis and financial risk analysis for the cement sector, providing readers with a comprehensive understanding of the impact of climate transition scenarios.

Ageing oil and gas assets will have significant long-term financial and environmental impacts, with decommissioning costs rising steadily in coming decades. Asset retirement obligations could reach US$42 billion by 2024, posing considerable financial, logistical, and environmental challenges given limited financial assurance requirements, regulatory loopholes, and the complexity of decommissioning.