Library | Sustainable Finance Practices

Effective communication and greenwash

Tools and strategies for transparent communication on sustainability performance, with guidance on identifying and preventing greenwashing and advancing consumer education and financial literacy.

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State of the Sustainability Profession 2026

Trellis Group
The 2026 State of the Sustainability Profession report by Trellis Group surveys more than 500 professionals at companies with at least $1 billion in revenue. Most large businesses are maintaining sustainability commitments despite political headwinds, though investment has slowed, communications are being scaled back and professionals report growing dissatisfaction.
Research
4 May 2026

How a surge in defence and dual-use technology investment could reconfigure the global AI race

Chatham House
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.
Research
1 April 2026

Final report on the amending guidelines on product oversight and governance arrangements for retail banking products to take into account products with ESG features and greenwashing risks

The EBA's final report amends the 2016 Product Oversight and Governance (POG) Guidelines to incorporate ESG features and greenwashing risks for retail banking products. Key changes include requirements for manufacturers and distributors to prevent greenwashing, extended scope to non-bank consumer credit providers, and an application date of 11 January 2027.
Research
30 June 2026

Responsible AI in practice: 2025 global insights from the AI Company Data initiative

United Nations Educational, Scientific and Cultural Organization (UNESCO)
This report analyses publicly disclosed data from 2,972 companies across 11 sectors, revealing a significant gap between AI adoption and governance maturity. Only 13 per cent align their strategy with a formal framework, and few demonstrate adequate worker protections, ethical impact assessments, or training data oversight.
Research
31 March 2026

Ranking digital rights: The 2025 big tech edition

Ranking Digital Rights
The 2025 RDR Index Big Tech Edition ranks 14 major technology companies on governance, freedom of expression, and privacy. Microsoft leads overall with 50%, followed by Alphabet at 49% and Meta at 47%. Scores are also assessed across eight thematic lenses, including algorithmic transparency, security, and targeted advertising.
Research
29 June 2026

Ranking digital rights: The 2026 Telco giants edition

Ranking Digital Rights
Ranking Digital Rights' 2026 Telco Giants Edition scores 12 major telecom companies on governance, freedom of expression, and privacy. Telefónica leads overall with 57%, while Ooredoo ranks lowest at 14%. Historical data from 2017 to 2026 shows varied progress, with scores dipping in 2020 due to new indicators.
Research
29 June 2026

The TISFD framework: Recommendations for disclosure of people-related information by businesses and financial institutions

Taskforce on Inequality and Social-related Financial Disclosures (TISFD)
The TISFD Framework (Beta Version 0.1) presents draft disclosure recommendations for businesses and financial institutions on people-related impacts, dependencies, risks and opportunities. Building on ISSB, GRI and ESRS standards, it covers governance, strategy, and impact and risk management pillars, with metrics and targets to follow in future iterations.
Research
11 June 2026

Financial secrets of the forests: How secrecy fuels deforestation in Brazil and Cameroon

Financial Transparency Coalition
This report examines illicit financial flows linked to deforestation in Brazil and Cameroon, estimating trade mispricing losses at US$289 million per year in Cameroon and US$214 million in Brazil. It finds that financial and land ownership secrecy enables illicit deforestation and recommends public beneficial ownership registries and supply chain transparency measures.
Research
25 May 2026

The Swiss investors in the ICE system

BreakFree Suisse
This BreakFree Suisse research note examines Swiss institutional investors — including UBS, SNB, Zurich Insurance, and others — holding billions of dollars in US ICE contractors Palantir, AT&T, Geo Group, and CoreCivic. The report argues these investments conflict with the investors' stated human rights policies and ESG commitments.
Research
6 February 2026

Biodiversity loss will decrease the future creditworthiness of nations

This study examines how biodiversity and ecosystem service loss affect sovereign creditworthiness across 23 countries. Using ecological-economic modelling, it finds that a partial ecosystem collapse could generate US$162 billion in additional annual debt servicing costs globally, highlighting that sovereign credit ratings are systematically underpricing nature-related financial risks.
Research
27 May 2026

Mindful Money Fund Checker

Mindful Money
Free NZ tool to check and compare KiwiSaver funds against ethical issues of concern using publicly available data and portfolio analytics.
Online tool/database

Sustainability-related disclosure guidance

Financial Markets Authority (FMA)
New Zealand's Financial Markets Authority guidance on sustainability-related disclosure for financial product issuers. Covers fair dealing obligations under the Financial Markets Conduct Act 2013, addressing greenwashing and greenhushing risks, with practical guidance on clear claims, substantiation, consistent messaging and third-party management.
Research
18 May 2026

The battle over energy security: Challenging the fossil fuel playbook

InfluenceMap
This report by InfluenceMap analyses how the fossil fuel industry uses geopolitical instability to promote energy security narratives. It highlights the industry's historical playbook of delaying the renewable transition and outlines current counter-arguments from renewable sectors advocating for electrification to ensure genuine energy independence and affordability.
Research
1 April 2026

Reliability of sustainability claims: Addressing greenwashing through regulations

International Institute for Sustainable Development (IISD)
This report analyses 23 regulatory instruments across 12 jurisdictions to assess global responses to greenwashing. It highlights the reliance on cross-sectoral consumer protection laws and identifies challenges in substantiation. Recommendations include adopting proportionate approaches, investing in data infrastructure, and clarifying the role of voluntary sustainability standards.
Research
13 May 2026

Leaning on uncertainty: Are European countries overrelying on carbon removals to reach climate targets?

Carbon Market Watch
This report analyses the climate strategies of six European countries and the European Commission, revealing a risky overreliance on unproven carbon dioxide removal technologies. It highlights fragmented planning, absent feasibility assessments, and policies contradicting scientific advice, warning that current approaches threaten effective climate action.
Research
23 April 2026

A systematic review of the voluntary governance landscape for an urgent, high-integrity, and equitable transition to net zero

This systematic review analyses 36 voluntary governance documents to assess how well they guide non-state entities towards an urgent, high-integrity, and equitable net-zero transition. It identifies consensus areas, like science-based targets, alongside critical gaps in operational detail, equity, and accountability, highlighting the need for robust standards and regulation.
Research
28 April 2026
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