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Engaging the ICT sector on human rights series

Investor Alliance for Human Rights
This is a series of sector-wide risk assessment briefings for the Information and Communications Technology (ICT) sector. It examines salient human rights issues linked to ICT business models and technologies, providing a consistent analytical framework to support investor assessment, engagement, and governance analysis across multiple thematic areas.
Benchmark/series
1 June 2022

Food systems investing in East Africa: The roles of funds in financing food systems transformation

Transformational Investing in Food Systems (TIFS)
This report analyses 23 impact funds investing in East African food systems, assessing their design, impact alignment, and financing roles. It identifies gaps, good practices, and recommendations to strengthen agroecological and regenerative food systems investing.
Research
1 July 2023

New approaches and challenges regarding trade, climate action, and the WTO

Columbia Center on Sustainable Investment
The report analyses how WTO trade rules can support climate action. It assesses tools such as border carbon adjustments, standards, subsidies and technology policy, identifying legal gaps, development impacts and the need for coordinated reforms to align multilateral trade governance with climate objectives.
Research
18 December 2024

Assessing the credibility of a company’s transition plan: framework and guidance

World Benchmarking Alliance
This report presents a harmonised framework to assess the credibility of corporate climate transition plans. It defines core plan elements, assessment principles, and a four-step process to evaluate ambition, feasibility, consistency, governance, and financial alignment with Paris-aligned decarbonisation pathways.
Research
1 September 2024

Doing business within planetary boundaries

The Beijer Institute of Ecological Economics
This report argues that corporate reporting must incorporate absolute, location-specific environmental impacts aligned with planetary boundaries. It proposes science-based disclosures and the Earth System Impact score to improve assessment of cumulative nature-related risks, support credible investment decisions, and enhance comparability beyond carbon-focused metrics.
Research
5 November 2024

Time to plan for a future beyond 1.5 degrees

Nature Finance
The report argues that limiting warming to 1.5°C is no longer realistic and may hinder preparedness. It calls for acknowledging higher warming scenarios, accelerating mitigation, and adopting disruptive policy, financial, and governance approaches to manage climate and nature risks in a likely 2°C-plus world.
Research
14 November 2023

Global investor commission on mining 2030

Global investor commission on mining 2030
The report outlines an investor-led 10-year vision for a responsible, resilient mining sector. It sets goals to align capital, governance and stewardship with social and environmental standards, supporting mineral supply for the low-carbon transition while managing risk and long-term value.
Research
3 November 2025

China coal action plan offers roadmap for coal phase-out

Asia Research & Engagement (ARE)
The report analyses China’s first quantitative coal power decarbonisation plan, outlining emissions-reduction targets to 2027 via co-firing and carbon capture. It finds retrofitted coal increasingly uncompetitive versus renewables with storage, raising risks for new coal investments and strengthening the case for no-new-coal commitments.
Research
27 September 2024

Can you be the change you’d like to see? Three US philosophers aim to offer hope

This review examines Somebody Should Do Something, a timely book arguing that individuals can spark meaningful social change by acting collectively rather than alone. It assesses the authors’ hopeful framework alongside contemporary political realities, questioning whether grassroots agency is sufficient amid concentrated power and rising authoritarianism.
Article
12 January 2026

Notice on the application of the sustainable finance framework and the Corporate Sustainability Due Diligence Directive to the defence sector

European Commission
The European Commission clarifies that the EU sustainable finance framework and Corporate Sustainability Due Diligence Directive apply neutrally to the defence sector. Defence investments are permitted, assessed case by case, with disclosure and due diligence obligations focused on risk mitigation and exclusion limited to internationally prohibited weapons.
Research
23 June 2025

The impact of sustainable investing: A multidisciplinary review

This multidisciplinary review examines how sustainable investing affects environmental and social outcomes. It identifies three investor impact strategies—portfolio screening, shareholder engagement, and field building—and 15 mechanisms producing direct and indirect effects. The study argues impact emerges gradually through coordinated actions by diverse shareholders.
Research
30 June 2025

Salient Issue Briefing: Artificial intelligence based technologies

Investor Alliance for Human Rights
This briefing examines human rights risks from AI-based technologies in the ICT sector, outlines business, legal, and financial implications, and provides investor-oriented guidance grounded in international standards to support rights-respecting AI development, deployment, and oversight.
Research
9 April 2025

Towards sustainability position on defence investments

Towards Sustainability Labelling Agency (CLA)
The report sets a pragmatic policy on defence investments for Towards Sustainability-labelled funds, permitting defensive, non-lethal and dual-use activities with strict ESG due diligence, while excluding weapons producers. It affirms defence funding as primarily a government responsibility.
Research
26 June 2025

Commission unveils the white paper for european defence and the rearm europe plan readiness 2030

European Commission
The report outlines the EU’s White Paper on European Defence and the ReArm Europe Plan, targeting defence readiness by 2030 through closing capability gaps, strengthening the defence industrial base, and mobilising over €800 billion via public, EU, and private funding mechanisms.
Research
19 March 2025

BPI France: European Defence Bond Framework

Bpifrance
Bpifrance’s European Defence Bond Framework defines principles for issuing use-of-proceeds bonds financing eligible defence-sector projects, mainly SMEs, to support European sovereignty. It details eligibility criteria, exclusions, ESG safeguards, governance, reporting, and proceeds management, while stating the bonds are not ICMA-aligned sustainable instruments.
Research
30 May 2025

Guidelines for observation and exclusion of companies from the government pension fund global (GPFG)

Norwegian Ministry of Finance
The guidelines define ethical criteria for observing or excluding companies from Norway’s Government Pension Fund Global. They cover prohibited products, unacceptable conduct, coal thresholds, governance roles of the Council on Ethics and Norges Bank, and transparency requirements for decisions and reviews.
Research
5 September 2022
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