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Regulating finance for biodiversity: An assessment for the global biodiversity framework

Profundo
This report assesses how financial regulation in Indonesia, Brazil, China, the EU and the US aligns with Global Biodiversity Framework targets, finding biodiversity integration generally weak and recommending stronger disclosure, due diligence, taxonomies, sanctions and sector-specific rules to redirect finance away from forest-risk activities.
Research
14 October 2024

100 million farmers: Breakthrough models for financing a sustainability transition

World Economic Forum
Report proposes financing and collaboration models to accelerate adoption of regenerative agriculture. It identifies economic, technical and social barriers farmers face and outlines coordinated mechanisms—combining ecosystem-service monetisation, blended capital and multi-actor partnerships—to scale sustainable food production and support farmers’ transition.
Research
9 January 2024

Breaking down silos: Navigating the intersection of environmental and social risks for investors

University of Cambridge Institute for Sustainability Leadership (CISL)
Examines how environmental and social risks interact to create compounding financial impacts for investors. Presents a systems-based framework and agrifood case study illustrating portfolio volatility, credit risk and supply disruptions. Recommends integrated risk assessment, value-chain finance, stewardship and blended finance to strengthen portfolio resilience.
Research
4 March 2026

ASRS first year has landed: Here's what we’re seeing in the market

This article examines how Australian organisations are approaching the first year of mandatory ASRS climate disclosures. It highlights common implementation patterns, areas of misallocated effort, and emerging practices that prioritise financially material, decision-useful climate reporting.
Article
16 March 2026

Thriving workplaces: How employers can improve productivity and change lives

World Economic Forum
World Economic Forum report examining how employer investment in employee health and well-being improves productivity, retention and economic value. It analyses global workforce health data, identifies demographic disparities in burn-out and holistic health, and proposes measurement frameworks and organisational strategies to build healthier, more productive workplaces.
Research
16 January 2025

Emissions gap report series

United Nations Environment Programme
The Emissions Gap Report is an annual report series by the United Nations Environment Programme that assesses the gap between projected global greenhouse gas emissions and the reductions required to meet the Paris Agreement temperature goals. The series reviews emissions trends, national climate commitments and mitigation policy progress.
Benchmark/series
4 November 2025

Climate-related risks and opportunities and the disclosure of material information

Australian Accounting Standards Board (AASB)
This educational material explains how entities apply AASB S2 to identify and disclose material information on climate-related risks and opportunities affecting cash flows, access to finance and cost of capital. It outlines concepts such as value chains, dependencies and impacts, and provides a four-step process for assessing and reporting material climate-related information.
Research
4 March 2026

The slow forces behind this year’s fast crises

The article argues that today’s rapid global crises (political, ecological, and social) are the visible outcomes of long-building systemic pressures. Using complexity science and systemic risk analysis, it highlights how understanding these deep drivers can help societies both anticipate crises and accelerate positive, transformative change.
Article
11 March 2026

Mandatory Climate Reporting in Australia: A Practical Guide for 2026

Altiorem
Australia’s mandatory climate reporting regime began implementation from 2025, aligned with ISSB IFRS S2 standards. This guide explains regulatory expectations, governance responsibilities, emissions data requirements and practical steps organisations should take in 2026 to establish compliant climate disclosures, integrate climate risks into financial reporting, and prepare for assurance and regulatory scrutiny.
Research
11 March 2026

Singapore-Asia taxonomy for sustainable finance

Monetary Authority of Singapore (MAS)
The report outlines the Singapore-Asia Taxonomy for Sustainable Finance, a science-based classification framework defining green, transition (amber) and ineligible economic activities. It provides technical screening criteria—primarily for climate change mitigation—to guide financial institutions, investors and policymakers in directing capital towards environmentally sustainable and low-carbon transition activities across Singapore and ASEAN.
Research
29 December 2023

Disentangling materiality and climate reporting

This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.
Article
10 March 2026

A climate-aligned financial system: Leverage points for transformation

This study models the financial system’s role in climate transition using participatory system dynamics with Dutch financial actors. It identifies reinforcing feedbacks like learning, technological lock-in, finance culture and passive investment and proposes seventeen policy and institutional interventions to redirect capital towards sustainable assets and align finance with Paris Agreement goals.
Research
23 February 2026

Surviving on breadcrumbs: Resourcing radical hope

Joseph Rowntree Foundation (JRF)
The report reflects on UK research mapping about 2,000 organisations building alternative economic futures and examines funding challenges. It urges funders and wealth holders to reconsider investment practices, support ecosystem development, and allocate resources towards initiatives fostering regenerative, equitable economic models and systemic change.
Research
27 February 2025

Quality matters: Transforming ESG data for better decision-making

We Mean Business
Examines weaknesses in ESG data quality affecting investment and corporate analysis, including inconsistent company reporting, provider extraction errors and structural gaps such as absent repositories. Recommends stronger reporting standards, XBRL tagging, assurance and improved collaboration among companies, regulators and data providers to produce reliable ESG data for financial decision-making.
Research
2 October 2025

Scaling up green investment in the global south: Strengthening domestic financial resource mobilisation and attracting patient international capital

SOAS University of London
This report examines why capital flows ‘uphill’ from emerging and developing economies and argues that scaling green investment requires stronger domestic financial resource mobilisation. It recommends developing local currency bond markets, empowering national development banks, reforming multilateral development banks, and establishing a climate finance facility to attract patient international capital.
Research
25 October 2024

Sustainable Finance Roundup February 2026: Disclosure, Carbon Trade, and Transition Economics

This month’s sustainability roundup traces a rapidly evolving landscape in climate governance and industrial transition, highlighting the convergence of ISSB-aligned disclosure standards and emerging carbon trade measures alongside shifting cost curves in transport and critical minerals. It underscores how tighter emissions accounting and border policies are embedding carbon competitiveness into capital allocation, while advances in electrification, AI-driven power demand and expanding legal accountability are integrating climate and nature risk into mainstream financial decision-making.
Article
3 March 2026
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