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Essential guide to valuations and climate change

Accounting for Sustainability (A4S)
This guide provides a framework for incorporating climate-related risks and opportunities into business valuations. It outlines a five-step process, highlights data and disclosure challenges, and illustrates application through case studies. The aim is to support more consistent, transparent and informed valuation practice as climate impacts become increasingly material.
Research
10 December 2020

Sustainable Finance Roundup November 2025: Transition Turning Points and Rising Accountability

This month’s sustainable-finance roundup highlights faster transition momentum, rising physical risks and a tightening focus on accountability. COP30 reinforced expectations for stronger 2035 targets, while national actions underscored diverging paths toward decarbonisation. Markets continued shifting toward clean energy and resilience, and new science made climate harms more visible. With regulatory scrutiny and litigation increasing, transition credibility and real-economy resilience are becoming core drivers of financial risk and investment decisions.
Article
1 December 2025

Social benchmark 2024 insights report

World Benchmarking Alliance
This benchmark series assesses the world’s most influential companies on their human rights, decent work and ethical conduct practices. It provides a comparative view of corporate social performance, supporting stakeholders to understand progress, identify gaps and inform actions that contribute to a more inclusive and sustainable global economy.
Benchmark/series
1 July 2024

ESG and the sustainable economy handbook series

K&L Gates
This benchmark series outlines key legal, operational, and investment considerations shaping ESG and the sustainable economy. It provides structured guidance for investors, operators, and policymakers on evolving practices, regulatory expectations, and sector-level developments, offering a consistent foundation for understanding how sustainability themes influence financial and organisational decision-making.
Benchmark/series
11 November 2025

A legal framework for impact: Sustainability impact in investor decision-making

Freshfields Bruckhaus Deringer
The report analyses how legal frameworks across major jurisdictions shape investors’ ability to pursue sustainability impact. It clarifies when impact-focused approaches are permitted or required and outlines policy options to support them. It provides guidance for aligning investment decisions with sustainability goals while maintaining financial objectives.
Research
23 July 2021

Freshwater ecosystem explorer

United Nations Environment Programme
FreshExplorer is an interactive mapping tool that displays data on water, sanitation, and hygiene services globally, assisting policymakers and researchers to view coverage statistics, trends, and service gaps. The platform enables data exploration by country, service type, and time period, using Aus/UK spelling and grammar conventions.
Online tool/database

The investor climate policy engagement paradox

The article explores the paradox in which institutional investors focus heavily on climate-risk disclosure, an area of comfort and perceived legitimacy, while underinvesting in real-economy climate policy that could meaningfully reduce systemic risk. It argues that meaningful climate action requires shifting from technocratic “managing tons” approaches toward politically challenging asset revaluation and more robust policy engagement.
Article
21 November 2025

Food security: Tackling the current crisis and building future resilience

Citi
The report examines rising global food insecurity, driven by conflict, climate impacts, inflation, and supply disruptions. It outlines the economic and social consequences, highlights regional vulnerabilities, and assesses future risks. It also presents social, technological, financial, and geopolitical actions needed to strengthen food system resilience.
Research
4 November 2022

Increasing climate ambition, decreasing emissions: The third progress report of the net-zero asset owner alliance

United Nations Environment Programme Finance Initiative (UNEP FI)
The report outlines the Net-Zero Asset Owner Alliance’s progress in reducing financed emissions, strengthening target-setting, and expanding climate-solution investments. It highlights updated methodologies, increased engagement with companies and policymakers, and rising member participation, underscoring the need for credible transition pathways and supportive policy environments to advance alignment with 1.5°C goals.
Research
19 October 2023

On YouTube, a Shift from Denying Science to Dismissing Solutions

This article dives into an analysis of over 12,000 YouTube videos and finds that while outright climate-change denial is dropping, content undermining climate solutions and trust in scientists is rising sharply. It also highlights concerns over YouTube’s ad policies, which still allow monetisation alongside videos that downplay impacts or spread misleading claims about climate policy.
Article
18 November 2025

Closing the Gap: The evolution of climate transition finance in China

Asia Research & Engagement (ARE)
China’s transition finance market is expanding to support the decarbonisation of high-emitting industries. The report outlines growth in green and sustainability-linked bonds, emerging transition frameworks, and ongoing debates on coal and gas inclusion, highlighting the need for clearer standards and broader financing tools to meet China’s 2060 climate goals.
Research
21 December 2023

Responsible Investment: Australian perspectives on Private Equity practices

&Bloom
This report outlines how Australian private equity firms are integrating ESG across the investment cycle in response to mandatory climate reporting, taxonomy alignment, and stakeholder expectations. It highlights evolving screening, due diligence, ownership, and exit practices, and shows how ESG integration can support value creation and strengthen competitive positioning.
Research
24 September 2025

Firm‐level climate change exposure

European Corporate Governance Institute (ECGI)
The report develops a machine-learning method to measure firm-level climate change exposure from earnings calls across 34 countries. It identifies opportunity, physical, and regulatory dimensions and shows that these exposures predict green hiring, green patenting, and are reflected in options and equity markets.
Research
1 March 2023

The pollution premium

The report “The Pollution Premium” analyses how industrial pollution influences asset pricing. Using U.S. firms’ toxic emission data (1991–2016), it finds that companies with higher emission intensity earn around 4.4% higher annual returns than their low-emission peers, even after accounting for known risk factors. The study introduces environmental policy uncertainty as a new systematic risk, showing that firms more exposed to potential regulatory tightening demand higher expected returns as compensation.
Research
13 February 2023

A systems approach to sustainable finance: Actors, influence mechanisms, and potentially virtuous cycles of sustainability

This review examines how financial sector structures and actors influence sustainability outcomes through a systems lens. It identifies barriers such as inadequate metrics, poor risk integration, and limited understanding of complex dynamics, while highlighting collaboration opportunities between finance and science to align capital flows with long-term ecological resilience.
Research
18 July 2025

What We Know About Deep-Sea Mining — and What We Don’t

This article explores the growing interest in deep-sea mining as a source of critical minerals for clean technologies, detailing how it works, its potential economic benefits, and the significant ecological and governance risks it poses. It also examines ongoing international regulatory disputes and alternative solutions such as recycling and circular mineral economies.
Article
10 November 2025
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