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Energy transition strategy 2024

Shell plc
This report details Shell's updated strategy to reach net-zero emissions by 2050. It highlights progress towards 2030 targets, including halving operational emissions and reducing net carbon intensity. The plan prioritises investments in LNG, biofuels, electric vehicle charging, and carbon capture, supported by a 10-15 billion dollar low-carbon budget.
Research
14 March 2024

Financial institution net-zero transition plans: Fundamentals, recommendations, and guidance

Glasgow Financial Alliance for Net Zero
This report provides a voluntary framework for financial institutions to develop science-based net-zero transition plans. It introduces ten components across five themes, focusing on four financing strategies — climate solutions, aligned entities, aligning entities, and managed phaseout — to support the 1.5°C-aligned real-economy transition.
Research
1 November 2022

The state of net-zero finance

Center for Climate and Energy Solutions
This report examines the fracturing of voluntary climate alliances amidst rising legal and political pressure, particularly in the United States. While many banks and asset managers are retreating from collective net-zero commitments, asset owners and European institutions remain resilient. It advocates for integrating climate risk into core fiduciary duties.
Research
28 May 2025

Lost in translation: Unlocking adaptation finance through better information flows

United Nations Environment Programme Finance Initiative (UNEP FI)
This report examines how improving information flows regarding physical climate risks, finance allocation, adaptation impact, and financial performance can unlock private investment. It identifies a US$ 9 trillion opportunity by 2050, highlighting the role of financial institutions, governments, and regulators in bridging the adaptation finance gap through better data.
Research
3 November 2026

Buildings efficiency: Special report

International Energy Agency (IEA)
This IEA report details a pathway to reduce buildings' energy intensity by 25% by 2035. It identifies equipment efficiency, building envelopes, electrification, and clean cooking as primary levers. To succeed, annual investment must triple to USD 1.2 trillion and efficiency progress must more than double from current rates.
Research
3 November 2026

Orange Book 2025: Policy priorities for the federal government

Australia's Orange Book 2025 outlines policy priorities for the incoming federal government. It addresses stagnant income growth, the net-zero transition, housing affordability, and fiscal sustainability. Key recommendations include tax reform, education targets, and NDIS restructuring to ensure long-term prosperity and social cohesion amidst shifting demographics.
Research
1 March 2025

Indicators, measures and methods for monitoring climate resilient WASH – indicator metadata

World Health Organization (WHO)
This research report presents 45 draft indicators for monitoring climate-resilient WASH services. Developed by WHO, UNICEF, and academic partners, the metadata assists national governments in standardising data collection. It covers adaptation actions, infrastructure attributes, service functioning, and user experiences to ensure resilient water and sanitation systems amid climate threats.
Research
23 October 2026

Allianz Climate Economics Report 2026: a year of escalating costs

Allianz Research reports that extreme weather cost USD210bn in 2025. Europe’s 2026 heatwaves caused EUR113bn in output losses. A projected 2027 El Niño could cost USD451bn globally. The report highlights a widening adaptation gap, contrasting proactive prevention systems with reactive post-disaster relief across various regions.
Research
24 September 2026

Value-up initiatives as a strategy for corporate governance and capital market development: Lessons from Asia

European Corporate Governance Institute (ECGI)
This report analyses Asian "value-up initiatives" designed to address persistent valuation discounts. Through case studies of Japan, Korea, and Singapore, it evaluates how these programmes use disclosure and reputational pressure to improve capital allocation. While enhancing transparency, they serve as complements to, not substitutes for, fundamental investor protection.
Research
1 October 2026

Towards cross-taxonomy alignment: Insights from examining interoperability between the Australian and EU sustainable finance frameworks

ISS STOXX
This report examines interoperability between the Australian and EU sustainable finance taxonomies. It identifies an 85.2% activity overlap and consistent portfolio-level alignment. While EU data supports Australian assessments, differences in coverage and voluntary DNSH/MSS requirements mean frameworks are not interchangeable, requiring granular comparisons for comprehensive reporting.
Research
19 October 2026

Competitive by nature: Europe's long-term competitiveness through the lens of sustainability

European Environment Agency (EEA)
This report examines Europe’s long-term competitiveness through a sustainability lens, identifying strategic 'no-regret' options for 2040. It concludes that economic resilience and environmental sustainability are interdependent, requiring circularity, investment in resilient infrastructure, and technological sovereignty to maintain prosperity amidst geopolitical fragmentation and climate instability.
Research
25 March 2026

Science-Based Targets for Nature 2.0: a practical route to credible action on nature

Science Based Targets Network (SBTN)
Science-Based Targets for Nature 2.0 provides an updated framework for companies to set and implement credible nature-related targets. It introduces expanded coverage for land and freshwater, aligns with TNFD disclosures, and offers practical tools for assessment and prioritisation to help organisations manage environmental impacts effectively.
Research
12 October 2026

Labour, trade and responsible business conduct are converging: What this means for employer and business membership organisations (EBMOs) in Asia and the Pacific

International Labour Organisation (ILO)
This report examines the convergence of labour standards, trade agreements, and responsible business conduct in Asia and the Pacific. It analyses how regulatory shifts and commercial pressures affect enterprises and employer organisations (EBMOs), emphasising the necessity for technical expertise, policy influence, and integrated support services for members.
Research
5 October 2026

The economic case for nature-based infrastructure: Lessons from 45 projects across 29 countries

International Institute for Sustainable Development (IISD)
This report synthesises 45 assessments across 29 countries to demonstrate the economic case for nature-based infrastructure. It reveals a median benefit-to-cost ratio of 3.21 and an internal rate of return of 38%. The study recommends reforms in public finance and planning to overcome institutional barriers and scale investment.
Research
5 October 2026

Taxing entrepreneurial wealth: Evidence from Norway, 2021–2025

National Bureau of Economic Research (NBER)
This research analyses Norwegian tax reforms from 2021–2024, examining their impact on migration and business investment. While outmigration increased amongst the wealthiest 0.1%, affecting approximately 100 individuals, firm-level data shows no significant reduction in investment or increased bankruptcies. The economic costs appear more limited than public debate suggests.
Research
1 October 2026

Beyond climate: What matters most to business in Australia and New Zealand

thinkstep anz
This research analyses materiality assessment practices across 266 organisations in Australia and New Zealand. Key findings identify health, safety, and wellbeing as top priorities. While most organisations consider double materiality impacts, a significant gap remains in disclosing stakeholder engagement methods and how findings influence strategic decision-making.
Research
28 September 2026
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