The Plastic Footprint Network's guidance document presents a science-based methodology for assessing corporate plastic footprints. Developed by over 100 professionals from 35 organisations, the framework comprises 11 modules covering macroplastics and microplastics, providing practitioners with a step-by-step process for measuring plastic leakage and reporting results.

This IIGCC guidance supports institutional investors in integrating deforestation, land conversion, and associated human rights risks into net zero strategies. Aligned with the Net Zero Investment Framework 2.0, it provides practical, asset class-specific action points across listed equity, sovereign bonds, real estate, and private equity and debt.

This guide from Accounting for Sustainability supports pension fund chairs and trustees to move beyond simplified climate scenario analysis. It outlines the limitations of current models, provides practical examples from USS, NBIM and APG, and offers six actionable tips to embed scenario insights into strategic decision making.

This paper examines AI data centre electricity demand and its costs for ratepayers and the environment. It finds that Big Tech market capitalisations have risen far above predicted levels since ChatGPT's 2022 launch, while data centres drive up electricity prices and fossil fuel use. Regulatory reforms and innovations are recommended.

EDHEC Climate Institute is a climate finance research resource that provides research, analytical tools and data on climate-related financial risks, transition pathways and climate policy. It supports finance professionals with evidence-based insights for investment analysis, risk assessment and decision-making on climate-related issues.

Published by WWF Sweden in collaboration with TRATON GROUP, this report examines the commercial vehicles sector's interlinkages with nature across its full value chain. It analyses six key commodities and value chain stages, identifies nature-related risks for businesses, and calls for sector-wide collaborative action towards a nature-positive future.

This report analyses the 2025–2026 proxy season following the SEC's suspension of its no-action review process. Shareholders filed approximately 20% fewer proposals; companies filed over 100 fewer exclusion notices. Exclusions disproportionately affected novel and revised proposals, with proponents increasingly turning to litigation and alternative strategies to preserve shareholder rights.

This report examines climate adaptation and resilience in sustainable finance, highlighting a significant financing gap in emerging markets and limited formal allocation in labelled debt markets. It argues for a broader lens that recognises resilience outcomes already embedded in policy-driven investments, using Ecuador's sovereign housing framework as a case study.

Sustainable Fitch maps its framework and entity-level ratings to the Bloomberg MSCI Global Green Bond Index, covering 88% of index bonds. While index constituents show stronger framework quality and ICMA alignment than the broader market, many high-quality and transition-relevant bonds sit outside the benchmark due to financial eligibility constraints.

WBA's analysis of 400 major financial institutions finds that transition planning is emerging but capital allocation to low-carbon solutions and fossil fuel phase-out commitments remain marginal. Only two institutions demonstrate robust fossil-fuel restrictions, and low-carbon activities account for an average of just 2.7% of total financed activities globally.

AlphaGlass is an interpretable machine-learning framework for characteristic-based portfolio construction that directly optimises the Sharpe ratio. Applied to U.S. equities from 2000 to 2021, it achieves a monthly out-of-sample Sharpe ratio of 0.47, outperforming random forests, neural networks, and EBM benchmarks, while providing transparent attribution to firm characteristics.

This Chatham House paper examines four trends — rising defence and dual-use investment, the growth of 'patriotic tech', the push for sovereign AI, and concerns over an AI valuation bubble — that could multipolarise the global AI race, and offers recommendations for private sector preparedness.

The DAX-AEX Futureproof Index Report is a benchmark series that ranks DAX and AEX-listed companies using an Integrated Value framework combining financial, social, and ecological value. It produces a Futureproofing Ratio to assess long-term corporate value creation and transition risk across sectors and economies.

MPP's Global Project Tracker maps the global pipeline of commercial-scale, net-zero-aligned clean industrial plants across materials, chemicals and fuels sectors.

This BHRC report examines how top US companies are responding to mounting pressure on human rights standards. It identifies three corporate pathways: active deregulatory lobbying by Big Oil and Big Tech, quiet retreat from human rights commitments, and continued adherence. Survey data from April 2026 reveals significant reductions in human rights staffing and budgets.

The Business Breakthrough Barometer 2026 surveys over 500 companies on the climate transition, finding 92% expect sustainability to deliver competitive advantage. While investment momentum holds, 68% of leaders see rising risks of a disorderly transition, urging predictable policy strengthening from governments to unlock private capital.