This investor briefing examines how nature-related physical, transition and system-level risks translate into financial risks for investors. It outlines macroeconomic and company-level impacts, and describes how institutional investors can integrate nature considerations into investment strategies, stewardship and policy engagement.

This report reviews sustainability disclosure standards and regulatory uptake, focusing on climate-related risk management. Using case studies, it examines IFRS S1 and S2 implementation, materiality assessments and transition plans, highlighting disclosure gaps, data challenges and practical approaches to improve decision-useful climate risk reporting.

The SASB Standards Navigator is an online database that enables users to explore industry-specific sustainability disclosure standards. It allows comparison of topics, metrics, and guidance across industries to support consistent ESG analysis and corporate reporting aligned with investor needs.

IFRS S2 sets mandatory climate-related disclosure requirements for entities, covering governance, strategy, risk management, and metrics and targets. It integrates TCFD recommendations and SASB guidance to improve consistency, comparability and decision-useful information for users of general purpose financial reports.

AASB S1 is a voluntary Australian standard setting general requirements for sustainability-related financial disclosures. It outlines objectives, materiality, governance, strategy, risk management, and metrics to inform users about risks and opportunities affecting cash flows, access to finance, and cost of capital.

The study analyses 1,041 corporate emissions targets ending in 2020, finding limited accountability. Thirty-one per cent of targets disappeared and 9% failed, with minimal disclosure, media attention or market penalties. By contrast, target announcements improved media sentiment and ESG scores, raising concerns for future climate targets.

The Net Zero Asset Managers Target Disclosures is a reporting series that tracks how participating asset managers set, disclose, and update net zero targets over time. It provides a consistent, initiative-wide view of commitments, disclosure practices, governance arrangements, and methodological approaches across reporting years.

The Corporate Plastic Pollution Scorecard is a benchmark series that assesses how large consumer-facing companies address plastic packaging responsibility. It reviews corporate policies, commitments, disclosures, and practices across key areas of packaging design, reuse, recycled content, transparency, recycling support, and producer responsibility, enabling consistent comparison over time.

The Corporate Climate Responsibility Monitor is a recurring research series that independently assesses the transparency, integrity and credibility of corporate climate strategies. It evaluates how major global companies set, disclose and implement emission reduction targets, using a consistent methodology to enable year-on-year comparison across sectors.

The Global Landscape of Climate Finance is a benchmark series by Climate Policy Initiative that tracks global climate finance flows, examining the sources, financial instruments, sectors, uses and geographic distribution of public and private investment supporting climate mitigation, adaptation and resilience.

The World Air Quality Report is an annual research series assessing global air quality using ground-level PM2.5 monitoring data. It provides consistent country, regional and city-level comparisons, supported by transparent methodology and harmonised datasets to inform policy, research and investment analysis.

The 10 New Insights in Climate Science is an annual series that synthesises recent peer-reviewed climate research across natural and social sciences. It provides a concise, policy-relevant overview of emerging scientific developments to inform decision-makers, practitioners, and stakeholders engaged in climate policy, finance, and governance.

The Global Tipping Points Report is a research series examining Earth system tipping points and positive tipping dynamics. It synthesises interdisciplinary evidence on systemic risks, governance considerations and pathways for transformation, supporting decision-makers in understanding non-linear climate and environmental change across global systems.

The State of Supply Chain Sustainability is an annual benchmark series that examines how organisations define, govern, and implement environmental and social sustainability across global supply chains. It provides a consistent research framework to track evolving practices, pressures, and management approaches over time.

This annual research series examines public attitudes, expectations and behaviours relating to ethical, responsible and impact investing in New Zealand. It tracks how consumers engage with investment choices, transparency, fund practices and adviser interactions, providing a consistent evidence base to monitor evolving demand over time.

The State of Global Water Resources is an annual benchmark series produced by the World Meteorological Organization. It provides a consistent, global overview of freshwater conditions across key components of the hydrological cycle, supporting comparative assessment and decision-making across regions and time.