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A roadmap for private investors: Investing to address gender-based violence

Criterion Institute
This is a guide for private investors to use their capital to address gender-based violence. It outlines strategies to make a difference using finance, offering tangible steps and guidance for decision making. Its goal is to challenge the status quo and foster innovation toward ending gender-based violence.
Research
13 October 2021

Water risks and financial market: Overview and analysis

South Pole Carbon
This report explores water risks and opportunities in the financial sector. It provides an overview of tools and approaches to assess water risks, identifies potential actions to align with international water goals, and calls for greater integration of water considerations into financial decision-making.

Research
18 May 2018

International IR framework

International Integrated Reporting Council (IIRC)
This report provides a summary of the International Integrated Reporting Framework. Integrated Reporting promotes a cohesive approach to corporate reporting by providing information about value creation, preservation, or erosion over the short, medium, and long term. Fundamental concepts, guiding principles, and content elements are detailed in this framework.
Research
1 January 2021

Measuring what matters most: Seven systems transformations for benchmarking companies on the SDGs

World Benchmarking Alliance
This report provides guidance on developing benchmarks to transform systems towards achieving Sustainable Development Goals (SDGs). It identifies seven critical transformations: social, agriculture and food, decarbonisation and energy, circular, digital, urban, and financial systems. These benchmarks aim to hold companies accountable and drive meaningful change across industries to support sustainable development.
Research
15 July 2019

Xinjiang supply chain business advisory addendum

This US Government advisory highlights continuing reports of forced labour and human rights abuses in the Xinjiang Uyghur Autonomous Region, China, and reminds businesses of their obligations under relevant US laws. The report contains information on risks in supply chains and implementation and enforcement of relevant laws.
Research
26 September 2023

Collision course: The risks companies face when their political spending and core values conflict, and how to address them

Center for Political Accountability
The paper warns companies that their political spending may put them at risk of reputational damage and possible backlash. Their report gives specific examples, and outlines recommendations and policies that allow businesses to align their core values with political expenditures, while developing safeguards to protect their reputations.
Research
21 July 2018

In search of impact: Measuring the full value of capital

Cambridge Institute for Sustainability Leadership
This report outlines a sustainable investment framework, designed to empower individuals and organisations to better understand and make informed investment choices. The framework utilises six themes to communicate the impact of financial flows into the economy and contains theoretically grounded metrics that can be practically applied.
Research
28 August 2019

The comprehensive business case for sustainability

Sustainable businesses redefine the corporate ecosystem by creating value for all stakeholders, including employees, shareholders, supply chains, civil society, and the planet. Managing sustainability risks requires making investment decisions today for longer-term capacity building and developing adaptive strategies. Significant cost reductions can result from improving operational efficiency, and sustainable companies deliver significant positive financial performance.
Research
21 October 2016

Opportunity NOCs: How investors can jumpstart energy transitions in national oil companies

International Institute for Sustainable Development (IISD)
This report outlines how national oil companies (NOCs) must begin decarbonising to meet the goals of the Paris Agreement, and how investors can influence and incentivise the energy transition. It shows that NOCs constitute half of the world’s oil and gas production and control two-thirds of global reserves, making them of great interest to investors.
Research
16 February 2023

The climate crisis is a child rights crisis: Introducing the Children's Climate Risk Index

United Nations International Children’s Emergency Fund (UNICEF)
The report highlights how one billion children are at extreme risk due to climate change with small island states and countries already facing existential threats. It is a call to action for businesses and governments to reduce greenhouse gas emissions and commit to sustainable practices.
Research
20 August 2021

The economic impact of ESG ratings

This report examines the impact of ESG ratings on fund holdings, stock returns, and firm behaviour. The study finds that only MSCI ESG ratings can explain the holdings of US ESG funds, and slow, gradual responses in ownership suggest that fund managers mainly use ESG ratings to comply with ESG mandates.
Research
15 January 2024

New EU guidance helps companies to combat forced labour in supply chains

European Commission
The guide provides practical advice on identifying, preventing, mitigating, and addressing forced labour's risk and translating international standards into concrete action. The guidance is in line with the previously published EU trade strategy and upcoming legislation on Sustainable Corporate Governance.
Research
13 July 2021

Human rights risks in Xinjiang Uyghur autonomous region: Practical guidance from investors

Investor Alliance for Human Rights
The guide sheds light on the ongoing human rights crisis in the Uyghur region of China, exposing a multitude of risks for investors. The report gives practical recommendations on how to assess exposure, engage with portfolio companies, and collaborate with stakeholders.
Research
4 August 2020

Why and how investors should act on human rights

Principles for Responsible Investment (PRI)
This report outlines how institutional investors can respect human rights as defined by international standards. The six principles of ESG investing, such as incorporating ESG issues into decision-making processes and seeking appropriate disclosure help to promote acceptance of human rights in the investment industry.
Research
7 January 2021

Do socially responsible firms walk the talk?

This study evaluates U.S. firms that signed the Business Roundtable's stakeholder capitalism pledge. Despite claims of social responsibility, signatories performed worse on environmental, labor, and governance metrics than peers, both before and after signing. The results suggest these public commitments lacked substance and may have been strategic signaling.
Research
2 November 2023

An integrated framework to assess greenwashing

Climate Social Science Network (CCSN)
Companies, nonprofits, and governments are increasingly engaging in greenwashing despite regulations for misleading advertisements. This report provides a framework for detecting greenwashing in such claims for all actors, whether non-commercial or non-advertisements.
Research
16 September 2021
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