This report proposes an alternative approach for organisations to account for wages paid below the local living wage level through a firm's balance sheet, creating leverage effect as the organisation borrows from society, reflecting higher stakeholder risk. This can help investors, policymakers, customers, corporate managers and other stakeholders to assess an organisation's exposure to human capital erosion.

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.

This report says that increasing support for Indigenous businesses could, in turn, lead to prosperity for all Australians. A higher level of commitment and collaboration from both business and government is required. Challenges facing Indigenous businesses include start-up funding, skills and support systems and lack of demand for services.

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.

This report highlights the link between nature and economic productivity in Australia. The report illustrates that approximately half of Australia’s GDP is directly dependent on specific ecosystem services derived from natural capital. The report sets out recommendations for action to halt and reverse the decline of nature in order to create a Nature Positive future.

This policy blueprint advocates for a shift to renewable energy, proposing over A$40 billion annual investment. It highlights superannuation funds as potential long-term capital sources for the transition, addressing barriers and recommending clear policies to achieve ambitious sustainability goals across critical sectors for a more sustainable future.

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.

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.

This report synthesises evidence on the role of investors in addressing modern slavery in global supply chains. Key findings reveal that data limitations pose a significant challenge for investor action. Additionally, drivers for investor action include moral standing, financial incentives, regulatory compliance, and investor-led engagement.

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 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 blueprint urges financial institutions to tackle human trafficking and modern slavery, suggesting that both are a financial crime and compliance risk, and warns against wholesale de-risking. This report outlines strategies for detecting financing of such illegal activities, reducing risk, and government action towards AML/CFT risk assessments, ahead of regulatory fines and sanctions in jurisdictions worldwide.

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 working paper aims to bring greater clarity and understanding to the impact investing field, which is characterised by diversity and complexity. Omidyar Network led this field-building initiative, with contributions from 45 expert interviews. The report outlines a concept for building “impact classes,” or common structures for assessing impact investing options.

This report highlights innovative solutions and strategies that can reduce plastic pollution by 80% by transforming how plastic is produced, used, and managed. The report uses thorough analysis to identify specific opportunities for various stakeholders - from policymakers to businesses and consumers - to curb plastic waste and achieve measurable results.