This report proposes an alternative approach for organisations to account for wages paid below the local living wage level through a firm's balance sheet, creating leverage effect as the organisation borrows from society, reflecting higher stakeholder risk. This can help investors, policymakers, customers, corporate managers and other stakeholders to assess an organisation's exposure to human capital erosion.

This report presents guidelines for investment firms to assess client sustainability preferences and motivations, and select financial products accordingly. The guidance outlines a three-step process toward a product recommendation and identifies keyword categories of sustainability preferences and motivational characteristics.

This report is a practical guide for asset managers and owners to assess clients' sustainability preferences. It introduces research questions based on contextual settings and presents general guidelines for conducting surveys and experiments. The report also includes key findings and insights for financial institutions and regulators to adapt to energy transitions.

This report compares the NZBA and CIMS methodologies for climate target setting and identifies best practices for optimizing the mitigation of GHG emissions. By examining their differences and commonalities, the authors provide recommendations and suggest that combining the two frameworks could create a robust joint disclosure framework.

This report explores the environmental impact claims made by European retail investment funds and assesses their accuracy and possible ramifications. Findings reveal a high prevalence of misleading claims and a need for better guidance and regulation to address the issue. Short and long-term recommendations are proposed.

This handbook introduces six principles outlining institutional investors' commitment to incorporate ESG issues in investment analysis, ownership policies and practices, and promotion of acceptance and implementation of the Principles. The report explains how responsible investors can engage with policymakers to promote a sustainable financial system.

This paper explores the relationship between climate change, different knowledge systems, culture, and heritage. It discusses the importance of a historical perspective, defines and describes different knowledge systems, and addresses the limitations of the predominant scientific approach. It also presents a framework for collaboration among plural knowledge systems.

This report discusses One Health, an approach that recognises the interdependent nature of human, animal, and environmental health. It presents an investment framework designed to mobilise finance for pandemic prevention and reduce the risks of emerging infectious diseases.

This article examine the emerging trend of "nature-positive" in business and large corporations. The authors propose key criteria to distinguish 'nature-positive' approaches from previous iterations, analyse company sustainability reports, and examine progress from 2016 to 2021.

The report assesses the current state of the key priority areas in the Amazon and outlines the urgent actions that need to be taken to save the Amazon rainforest and mitigate climate change.

The Stewardship Code is a voluntary guideline crafted by New Zealand industry experts, aiding financial market participants in responsible investment stewardship. Comprising nine principles, it supplements regulatory mandates, allowing voluntary adoption and reporting on a 'comply or explain' basis.

This report says that increasing support for Indigenous businesses could, in turn, lead to prosperity for all Australians. A higher level of commitment and collaboration from both business and government is required. Challenges facing Indigenous businesses include start-up funding, skills and support systems and lack of demand for services.

This report quantifies cocoa-driven deforestation in Côte d'Ivoire and assesses the traceability of the cocoa supply chain. Findings reveal that 46% of deforestation and forest degradation in the region over 2000-2019 was due to cocoa production. Only 43.6% of exports can be traced back to specific cooperatives and departments.

This report is a guide for businesses to redesign their operations based on Doughnut Economics principles that focus on deep transformation to become regenerative and distributive. It explores transformative ideas, redesign possibilities, impacts, dependencies, and current design barriers/enablers.

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.

The report offers just transition criteria for investors, aligning products with climate action, socio-economic equity, and community involvement. It enhances existing frameworks, ensuring global alignment for a net-zero transition while emphasizing the three key elements: climate action, socio-economic equity, and community voice.