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Intangible cultural heritage, diverse knowledge systems, and climate change
This paper explores the relationship between climate change, different knowledge systems, culture, and heritage. It discusses the importance of a historical perspective, defines and describes different knowledge systems, and addresses the limitations of the predominant scientific approach. It also presents a framework for collaboration among plural knowledge systems.
Putting pandemics behind us: Investing in one health to reduce risks of emerging infectious diseases
This report discusses One Health, an approach that recognises the interdependent nature of human, animal, and environmental health. It presents an investment framework designed to mobilise finance for pandemic prevention and reduce the risks of emerging infectious diseases.
Amazonia against the clock: Regional assessment on where and how to protect 80% by 2025
The report assesses the current state of the key priority areas in the Amazon and outlines the urgent actions that need to be taken to save the Amazon rainforest and mitigate climate change.
Guiding principles for responsible investment stewardship in Aotearoa New Zealand
The Stewardship Code is a voluntary guideline crafted by New Zealand industry experts, aiding financial market participants in responsible investment stewardship. Comprising nine principles, it supplements regulatory mandates, allowing voluntary adoption and reporting on a 'comply or explain' basis.
Systemic interventions for decarbonisation: The business perspective
This report advocates for a systemic approach to accelerate rapid decarbonisation, positioning innovative businesses to win from driving such an approach. The report evaluates the associated theoretical high-level insights in the case of the decarbonisation of the light road transport sector, proposing a set of principles for decarbonisation and mindset shifts for business innovators and incumbents.
OECD due diligence guidance for responsible supply chain of minerals from conflict-affected and high-risk areas
The paper provides recommendations for companies operating in mineral supply chains. The guidance outlines a five-step framework for supply chain due diligence, including risk identification and assessment, implementation of risk mitigation strategies, and reporting on due diligence efforts.
Accelerating change: The potential of capital market actors in addressing modern slavery
This report explores how capital market actors can play a crucial role in addressing modern slavery and offers good practice examples and actionable recommendations for asset owners, asset managers, private equity funds, stock exchanges, investment banks, and development finance institutions.
Seeing through the green: A guide to greenwashing risks for asset managers
This report is an in-depth analysis of the risks and pitfalls of greenwashing in sustainable investments. It provides an overview of the current regulatory landscape, common greenwashing practices, and best practices for addressing them.
The investor's guide to impact: Evidence-based advice for investors who want to change the world
This guide is for investors who want to generate positive social and environmental impact through their investments. It explains what investor impact is and how it differs from company impact. It also details the mechanisms through which investors can effect change, such as enabling the growth of impactful companies and encouraging improvement in less sustainable companies.
The impact of climate engagement: A field experiment
Index provider engagement can impact corporate climate policies, this study indicates. Of the 300 randomly-selected companies receiving a letter encouraging the commitment to setting science-based climate targets, 21% committed to actually doing so, compared to 15.7% of the control group.
Global assessment report on disaster risk reduction - our world at risk: Transforming governance for a resilient future
The report explores the challenges faced in managing systemic risk, the complexity of decision-making in volatile situations and offers solutions for improving risk communication.
Investing for outcomes: Why impact is relevant beyond impact investing
This report explores the importance of measuring the impact of investing activities, particularly in the increasingly popular field of impact investing. It discusses the use of data to assess a company's social and environmental footprint, the role of taxonomies in impact investing, and the rise of impact awareness.
Sustainable Development Goals Disclosure (SDGD) recommendations
The Sustainable Development Goals Disclosure (SDGD) Recommendations features guidelines for corporate reporting to promote best practices and encourage corporate accountability and governance aligned with SDGs. The document includes fundamental concepts and principles of SDG disclosure, recommendations, and steps to guide implementation, offering insights for assurance providers, governments, investors, and reporting organizations of all sizes
The future of investor engagement: A call for systematic stewardship to address systemic climate risk
This report provides a call to action for investors to engage in systematic stewardship to address systemic climate risk. It explores limitations of corporate engagement and presents alternative opportunities for engagement such as sector and value chain engagement, policy engagement, and asset manager engagement.
Finance and climate change: A comprehensive climate assessment of the world’s largest financial institutions
An analysis of the top 30 global financial institutions exposes a notable absence of immediate action on climate change. While pledging net-zero targets by 2050, their plans lack focus and lack measurable short-term actions. Urgent reshaping of activities is imperative for these institutions to effectively transition to a net-zero future.
Transparency, traceability and deforestation in the Ivorian cocoa supply chain
This report quantifies cocoa-driven deforestation in Côte d'Ivoire and assesses the traceability of the cocoa supply chain. Findings reveal that 46% of deforestation and forest degradation in the region over 2000-2019 was due to cocoa production. Only 43.6% of exports can be traced back to specific cooperatives and departments.