The UK Defence ESG Charter sets a voluntary, sector-wide framework for defence companies, covering climate transition, societal impact, and governance and ethics. It promotes decarbonisation, supply chain responsibility, skills development, ethical conduct, and collaboration, while allowing signatories to retain individual ESG strategies.

The 2021 Agreement on International Humane Trapping Standards establishes technical requirements and testing procedures for restraining and killing traps used to capture specific wild mammal species. It aims to ensure humane trapping practices through standardised certification, testing methodologies, and threshold injury scores, whilst providing for periodic review and multilateral cooperation amongst signatory nations.

This report provides guidance for companies on integrating affected stakeholder perspectives into science-based targets for nature, emphasising Indigenous rights, equity, and due diligence. It outlines who to engage, how to engage, and how to evaluate engagement across the SBTN five-step process.

The TNFD roadmap outlines actions to improve market access to decision-useful nature-related data. It proposes data principles, pilot testing and a potential Nature Data Public Facility to address data quality, comparability, cost and accessibility for corporate reporting, target setting and transition planning.

The report examines how climate-related data are used in investment decision-making, highlighting limitations in availability, consistency, and comparability. It reviews greenhouse gas metrics, evolving global disclosure standards, and regulatory milestones, and outlines practical strategies for investors managing imperfect climate data.

Global Investor Commission on Mining 2030 is a collaborative, investor-led initiative defining a vision for a socially and environmentally responsible mining sector by 2030. It develops consensus on the role of finance, publishes strategic reports and recommendations, and engages stakeholders to address systemic mining risks and support sustainable investment and governance.

Climate Financial Risk Forum (CFRF) is a UK financial services industry initiative, jointly established by Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) in 2019. CFRF brings senior leaders together to develop practical climate-related financial risk management guidance, tools and case studies for banks, insurers and asset managers.

ICMA’s June 2025 Guidance Handbook clarifies practical application of Green, Social, Sustainability and Sustainability-Linked Bond Principles, covering use of proceeds, governance, reporting, verification and market issues. It supports consistent labelling, transparency and market integrity across sustainable debt instruments.

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.