This report provides a summary of the International Integrated Reporting Framework. Integrated Reporting promotes a cohesive approach to corporate reporting by providing information about value creation, preservation, or erosion over the short, medium, and long term. Fundamental concepts, guiding principles, and content elements are detailed in this framework.

This report describes the ETI Base Code, an internationally recognised code of good labour practice promoting ethical trade. Its nine standards aim to protect workers and prevent exploitation in global supply chains. The code is implemented by forward-thinking companies, trade unions, and NGOs to promote decent work.

This report outlines a sustainable investment framework, designed to empower individuals and organisations to better understand and make informed investment choices. The framework utilises six themes to communicate the impact of financial flows into the economy and contains theoretically grounded metrics that can be practically applied.

This handbook introduces six principles outlining institutional investors' commitment to incorporate ESG issues in investment analysis, ownership policies and practices, and promotion of acceptance and implementation of the Principles. The report explains how responsible investors can engage with policymakers to promote a sustainable financial system.

This report maps the road to 1.5°C in energy transitions, discussing pathways and policies to achieve this goal. It highlights the role of investors in driving the energy transition, and the need for mandatory disclosure requirements and robust reporting frameworks to achieve material impact.

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.

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.

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 Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.

This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.

The Japanese Society for Artificial Intelligence has released ethical guidelines that aims to protect basic human rights and promote the peace, welfare, and public interest of humanity. The eight guidelines include: contributing to humanity, abiding by laws and regulations, respecting others' privacy, being fair, maintaining security, acting with integrity, being accountable and socially responsible, and communicating with society and self-development.

The European Commission's AI High-Level Expert Group has released their Ethics Guidelines for Trustworthy AI. The report provides a framework for creating lawful, ethical, and robust AI systems throughout the system's life cycle. The guidelines focus on respect for human autonomy, prevention of harm, fairness, and explicability.

This report outlines the responsibility of industry and governments in promoting responsible development and use of artificial intelligence. The policy principles focus on the integration of principles into the design of AI technologies, investment in AI research and development, and collaboration through public-private partnerships.

This guide is intended for businesses and individuals who want to implement Doughnut Economics principles. It provides guidance on how to redesign a business through its strategic decisions and operations by focusing on purpose, networks governance, ownership and finance. The paper explores barriers and innovations to sustainable business design.

This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.

This is the third report from the Principles for Responsible Investment (PRI), delving into environmental, social and governance (ESG) risks for fixed income investors and credit rating agencies. This report includes a list of best-in-class practice to advance thinking and practice to incorporate ESG into debt investing.