This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies.

This report provides insights on sustainable investing labelling. Investors can self-classify and maintain market integrity through clear, accurate labelling backed by independent verification. The report offers a proprietary Framework for Impact Labeling, case studies, and observations about sustainable investing.

This briefing showcases how Canada has effectively extended financial access to survivors of modern slavery through its Public Private Partnership approach. This briefing offers practical insights and lessons for the financial sector.

This report provides insights on how investors can engage with businesses to fight modern slavery and human trafficking. Such efforts are underpinned by building and utilizing leverage on companies. It provides guidance on identifying salient modern slavery risks and making divestment decisions if efforts to engage are unsuccessful in addressing modern slavery and human trafficking risks.

This paper examines the importance of assurance in corporate carbon accounting, finding that firms with assurance report higher carbon intensity than peers; and that controlling for assurance, there is no evidence that SBTi target-setters reduce their future emissions, while firms that obtain assurance reduce future carbon intensity.

This toolkit was prepared to design and issue gender bonds in Africa. It provides recommendations for issuers and investors on the issuance and monitoring of gender bonds with a focus on transparency and reporting.

This research aims to provide insights on the rapidly evolving impact investing landscape. The report is based on a survey of 12 high-performing impact investing funds that represent a diversity of asset classes, objectives, geographies, and impact areas.

This report summarises how investors utilize corporate reporting to manage climate-related financial risks, identify opportunities, and set strategies for transitioning to net-zero emissions. The report contains investors' expectations from climate reports, insights on scenario analysis, and recommendations for improving corporate disclosure on climate risks.

This report explores investor deforestation initiatives. It assesses existing tools and datasets, identifies gaps, and offers recommendations. The report highlights the importance of managing deforestation risk while acknowledging the complexity of supply chains and information gaps.

This sustainability bond framework was published to finance expenditures supporting green and social categories compliant with eligibility criteria. The framework adheres to the highest standards of environmental and social impact reporting.

The UK government is calling for evidence on how occupational pension schemes can appropriately consider financially material social risks and opportunities when making investment decisions. Trustees must adhere to legal requirements to take account of ESG factors in their policies but there is concern that they lack the knowledge to manage financially material social risks.

This report examines the gap between what consumers and brands believe and how they act when it comes to purpose and sustainability. Based on studies of 2,500 consumers and interviews with 125 large consumer companies, the report offers valuable insights for businesses looking to meet consumer and investor expectations.

This paper analyses a decade of voting data with more than 20 million observations to investigate asset manager characteristics that influence environmental, social and governance (ESG) voting patterns. Asset managers mostly vote against social and environmental proposals. Despite increased attention to sustainability, asset managers hardly voted in favour of these proposals.

The paper delves into how sustainable investing (SI) contributes to social and environmental goals. It highlights shareholder engagement as a well-supported mechanism, partial support for capital allocation impact, and limited empirical backing for indirect mechanisms. Policymakers are suggested to facilitate the spread of sustainable companies to amplify impact.

This report presents recommendations for bridging the gap between financial institutions' lack of structures for local initiatives and subnational governments' lack of knowledge to take that role. It proposes adapting finance data to include integrated value.

This initiative was designed to align asset managers' portfolios with net-zero targets. However, their methodology lacks standardisation and rigour, leading to ambiguous targets and little progress towards net zero. An overhaul of the initiative is needed to ensure asset managers are held accountable.