This report provides an overview of contemporary evidence that climate change presents foreseeable, and in many cases material, financial and systemic risks that affect corporations and their investors. It discusses general climate obligations, directors' duties, disclosure obligations, and advice to directors, emphasising the importance of embedding climate change in financial risk management, disclosure, and supervisory practices.

This paper investigates the phenomenon of "diversity washing," whereby companies appear to prioritise diversity and inclusion (DEI) in their public discourse to a greater degree than their internal practices suggest. The authors use an empirical approach to evaluate the prevalence and effectiveness of this phenomenon.

This reports on the 25 largest Investor-Owned Utilities' engagement with climate policy in the US highlights a sector that is fragmented in terms of climate policy. It identifies Edison International, Exelon Corporation, and Public Service Enterprise Company as the leading utilities, and Southern Company and CenterPoint Energy as the laggards.

This paper explores the links between indebtedness and fossil fuel exploitation in developing countries. The briefing concludes with recommendations for achieving debt justice, preserving the environment, and tackling climate change.

This toolkit is published to provide tools, support, and encouragement to prioritise climate change on boards and within organisations. The resource outlines 5 steps to ensure boards are well-equipped to address climate change, with relevant industry sector case studies.

This paper explores strategic approaches for ensuring a sustainable energy transition by investigating the geopolitical aspects of critical materials including their supply chain, responsible efficiency, emergence of new technologies, their impact on labour rights, as well as suggesting ways to mitigate their risks and boost cooperation between countries.

This report examines the financial effects of climate litigation on firms. The study used a new dataset and found that climate litigation has a modest negative impact on firms' stock prices. The bulk of the corporate climate litigation were filed against the largest companies.

This report identifies that the private wealth sector is politically biased, ethically compromising, and failing clients with tax positive views. The report calls for significant changes to industry practice to better serve clients and ensure a more equitable society.

This report explores how engaging with beneficiaries can improve investments' environmental, social, and governance (ESG) performance. It outlines a four-step process for investment professionals to understand and align with beneficiaries' sustainability preferences, ultimately strengthening a fund's performance and maintaining social license.

This report is a discussion paper on tax fairness and its impact on institutional investors. Six principles guide the initiatives to bring transparency and systematic approach in dealing with tax issues in the investment industry. It also outlines past legal and regulatory efforts and recommendations for future stakeholder engagement to improve tax arrangements.

This tool aims to help small to mid-sized enterprises (SMEs) manage environmental and social risk and support long-term growth. The tool is contextualised for SMEs and provides comprehensive guidance focusing on environmental, social, and governance risk factors while presenting a pathway for manageable, systemic improvements.

This report assesses the first decade of implementation of the UN Guiding Principles for Business and Human Rights and the role of institutional investors in promoting investor responsibility to respect human rights. Enabling environments for rights-respecting investment have emerged, however, access to remedy for victims requires urgent attention, and other investment ecosystem actors must step up.

The report details a strategy to support early-stage social enterprises and foster growth in social impact investment (SII) opportunities. The report explores four action areas for government and stakeholders to accelerate SII growth and improve social impact measurement.

The Global Steering Group for Impact Investment (GSG) runs an Engaging with Pension Funds working group to support affiliated members to deepen their engagement with pension funds to advance the impact investment market. The report reflects case studies and examples gathered from members of the working group from 2021-2022.

This briefing for investors examines the intersection of climate change and modern slavery. It details how environmental and social risks are interconnected and can materially affect a company's long-term profitability. The report provides case studies and tools to help investors identify, assess, and respond to these risks in their portfolios.

The guide outlines the role finance departments play in supporting banks to achieve net-zero emissions, in light of the existential risk climate change poses. The report identifies practical steps for finance teams of banks, such as setting interim targets, measuring and reporting progress, and engaging with stakeholders to help their organizations make the transition to net-zero emissions.