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IFRS S2: Climate-related disclosures
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: General requirements for disclosure of sustainability-related financial information
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.
Limited accountability and awareness of corporate emissions target outcomes
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 visionary CEO’s guide to sustainability series
The Visionary CEO’s Guide to Sustainability is a series of annual research reports examining how senior executives integrate sustainability into core strategy, operations, and decision-making. The series explores leadership responses to evolving environmental, regulatory, technological, and market pressures, with a focus on practical execution and long-term business resilience.
Net Zero Asset Managers' target disclosures series
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.
Plastic promises scorecard series
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.
Corporate climate responsibility monitor series
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.
Canadian pension climate report card series
The Canadian Pension Climate Report Card is an annual benchmark series assessing how major Canadian pension funds manage climate-related risks and align investment and stewardship practices with climate science. It applies a consistent, comparative framework using publicly disclosed information to evaluate governance, targets, engagement and integration over time.
Global landscape of climate finance series
Global Landscape of Climate Finance is a recurring benchmark series produced by Climate Policy Initiative that provides a consistent overview of global climate finance flows. It examines sources, instruments, uses, and geographic distribution of finance to track progress and comparability across years.
IQAir world air quality series
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.
10 New insights in climate science series
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 series
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.
State of supply chain sustainability series
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.
Voices of Aotearoa: Demand for ethical investment in New Zealand series
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.
State of global water resources series
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.
The state of the climate series
This benchmark series provides concise annual assessments of the global climate, using consistent scientific indicators to monitor environmental conditions, human pressures, and system responses. It is designed to support structured analysis and comparison over time for researchers, policymakers, and finance and sustainability professionals.