The article argues that while climate disclosure and green finance initiatives have expanded since Mark Carney’s “tragedy of the horizon” speech, they have failed to shift capital at the scale required to address climate and nature risks. It contends that deeper structural reforms to financial valuation, incentives and capital allocation are needed to move beyond managing symptoms toward financing real-world solutions.

The guide explains how to implement the ISA for LCE, outlining its purpose, structure, applicability, key differences from full ISAs, and transitional considerations. It supports auditors in applying a proportionate, risk-based standard for less complex entities and provides supplementary guidance for adoption and reporting.

Towards Sustainability is a sustainable finance label and quality standard for socially responsible financial products. It assures investors that labelled savings, investment and insurance products meet rigorous environmental, social and governance (ESG) criteria and transparency standards. Independent non-profit supervision builds trust and guides retail and institutional investors toward sustainable investment choices.

World Organisation for Animal Health (WOAH) is an intergovernmental body setting international standards for animal health, animal welfare and veterinary public health. WOAH supports governments through disease surveillance, scientific guidance and capacity building, helping manage transboundary animal diseases and zoonotic risks worldwide, and strengthening global veterinary systems and policy coordination.

Bpifrance is a French public investment bank dedicated to financing and supporting business growth, innovation and export activities across France. It offers loans, guarantees, equity investments and business support for entrepreneurs, startups, small-to-medium enterprises and mid-sized companies, backed by state ownership and public policy objectives.

B Lab U.S. & Canada certifies businesses as Certified B Corporations (B Corps) that meet high standards of social and environmental performance, accountability and transparency. It promotes inclusive, equitable economic systems in the United States and Canada and supports companies using business as a force for good.

International Auditing and Assurance Standards Board (IAASB) is an independent international standard-setting body that develops high-quality international auditing, assurance, quality management and related services standards to strengthen public confidence in financial reporting and ensure consistent global audit practices.

ICMA’s DLT Bonds Reference Guide outlines practical considerations across the lifecycle of distributed ledger technology-based debt securities. It addresses legal, regulatory, operational, trading, settlement and investor issues, aiming to support consistent market practice and wider adoption while reducing fragmentation in global bond markets.

The ICMA Guidance Handbook (November 2024) consolidates interpretative guidance on Green, Social, Sustainability and Sustainability-Linked Bond Principles, covering use of proceeds, reporting, verification, secured bonds and market issues. It supports consistent application and market integrity across sustainable debt markets.

This conceptual paper examines corporate sustainability reporting, distinguishing investor-focused sustainability-related financial disclosure from broader impact reporting. It argues investor interests are imperfectly aligned with societal goals and concludes that complementary financial and impact reporting standards are needed to support accountability, capital allocation and sustainability transition.

This manual provides practical guidance for companies to set science-based targets for nature, outlining a structured, science-led process to assess impacts, prioritise actions, and set targets across land, freshwater, climate, and biodiversity, supporting credible, transparent corporate sustainability action.

The report outlines data requirements for assessing physical climate risks, highlighting gaps in hazard, exposure, vulnerability, and adaptation information. It reviews emerging tools, stresses limitations in insurance and asset-level data, and recommends capacity building, collaboration, and improved data systems to enhance financial sector climate-risk analysis.

This educational material explains how entities identify and disclose material sustainability-related risks and opportunities under IFRS S1 and S2, focusing on impacts on cash flows, access to finance and cost of capital, and applying consistent, entity-specific materiality judgements.

The handbook provides a harmonised framework for issuers to report social bond impacts, outlining core reporting principles, target population disclosure, and preferred quantitative indicators. It introduces sector guidance—initially affordable housing—and offers templates to support consistent, transparent, and comparable impact reporting across social project categories.

A practical guide outlining how financial institutions can scale transition finance through governance, eligibility criteria, portfolio segmentation, due-diligence enhancements and engagement. It highlights Canadian market context, barriers, and actionable “top tips” to support credible decarbonisation, stewardship and collaboration across the financial system.

The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.