This document provides guidance on natural capital accounting, a means to extend economic information to meaningfully describe the relationship between the economy and the environment. The report outlines a high-level, five-step process for designing and implementing natural capital accounting and compiling coherent environmental-economic data to support policy and decision-making.

The Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.

This study explores the relationship between board gender diversity and sustainability reporting using data from 2,116 banks over a ten-year period. Results indicate that having 22–50% female board members positively affects ESG disclosure, but beyond 50%, negative effects appear. It suggests that banks should mandate quotas to promote sustainable disclosure.

This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.

The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.

This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.

This report provides an overview of greenwashing practices and their impact. The report expounds on the various forms of greenwashing and highlights the need for governance professionals to ensure accurate claims by companies. It also touches on Australia's legal and regulatory environment as regards greenwashing and contains helpful advice on how to manage it.

This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.

This report presents a playbook of precedent clauses designed to address climate change risks and opportunities across different sectors and financing scenarios. The clauses, drafted by Hogan Lovells lawyers from over 60 jurisdictions, can be used in corporate and finance agreements to help achieve the Net Zero targets of the UK Government and others.

This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.

This report is a step-by-step guide to help corporations issue bonds to finance the transition to a climate-friendly economy. It covers key financing terms, the issuance process, and reporting requirements.

AI offers great positive impacts and risks. This report helps to understand the risks associated with developing and using AI tech. Scoping exercise identifies opportunities and threats across sectors. Six core ESG considerations including trust and security, data privacy, and sentience are evaluated for potential impact.

COMEST has released a report on robotics ethics which covers the history, development, and social impact of robots. It also offers recommendations for the ethical use of robotics.

Generative AI is a subset of AI/ML that creates new content. It offers enhancements to efficiency and customer experience, as well as advantages to risk management and compliance reporting. However, the deployment of GenAI in the financial sector requires the industry to recognise and mitigate the technology's risks comprehensively; financial institutions must strengthen their cybersecurity and regulatory oversight capacities.

This report provides an overview of the main human rights instruments and adverse impacts of the ICT sector in conflict-affected areas, emphasising its role in promoting security and other human rights while highlighting the potential risks of new technologies in this context. It also includes investor guidance to help evaluate if companies are meeting their human rights responsibilities.

This paper focuses on the discourse surrounding global conservation. It highlights the importance of recognising different responsibilities among actors and countries and calls for human-centred actions to ensure a safe and just future for all. It offers insights on introducing transformational elements to existing campaigns through the Earth System Justice Approach.