This report examines the transition from Scope 3 disclosure to progress, driven by global regulations like CSRD and SB 253. It highlights the limitations of spend-based accounting and advocates for activity-based life cycle assessments. By integrating granular data into financial frameworks, organisations can achieve cost-effective, ROI-driven decarbonisation.

This report explores diverse global models of worker participation in corporate governance. It finds that mandatory and exercisable rights drive higher engagement than voluntary systems. While established in Europe and growing in China, the technology sector remains an exception. Support spans the political spectrum and includes major institutional investors.

This report details findings from the FCA’s Early and High Growth Oversight pilot, which engaged 15 firms across the asset management, wealth management, and payments sectors. It identifies good and poor practices in governance, risk management, and financial resilience, providing guidance for firms to ensure sustainable and compliant growth.

This IEEFA report warns that Germany's overoptimistic hydrogen demand projections risk creating a €45 billion fiscal liability. Building oversized infrastructure ahead of demand shifts costs to taxpayers via the amortisation account. It recommends prioritising liquid derivative imports and gating pipeline expansion to verified industrial demand to protect long-term competitiveness.

Trase’s assessment reveals the European Union was exposed to 112,500 hectares of annual deforestation between 2021 and 2023. While palm oil exposure fell 91% since 2014, cocoa and cattle remain significant risks. Effective EUDR implementation is vital to sustain progress, particularly as re-export modelling identifies Germany as highly exposed.

This survey of 60 investors highlights the evolution of India's sustainable debt market, which surpassed USD60bn in issuances by late 2025. It identifies a shift towards climate opportunities, the necessity of a national taxonomy, and recommendations for regulators to implement minimum climate allocation thresholds to mobilise domestic capital.

This report maps the exposure of bond issuers to Indonesia’s 2026 fires and subsequent regulatory actions in Indonesia and Singapore. It categorises companies by operational or commercial exposure, highlighting potential financial risks from production losses, certification disputes, and tightening credit conditions for entities linked to transboundary haze.

This report examines the 'missing middle' segment of Australia’s commercial and industrial energy sector. It identifies critical regulatory, connection, and financial barriers hindering distributed energy resource deployment. Key recommendations include standardising connection processes, reforming network tariffs, and establishing a credible certificate price signal to incentivise investment.

This report outlines a strategy for accelerating Australia’s renewable energy infrastructure. It identifies critical bottlenecks in the workforce, planning approvals, capital allocation, and supply chains. Proposing a ‘warp speed’ mandate, the document provides 24 recommendations to achieve the rapid generation, transmission, and storage expansion required for 2035 targets.

This report provides recommendations from the Clean Energy Investor Group to improve decision-making under Australia's reformed EPBC Act. It advocates for consistent administration, better data usage, and the finalisation of regulatory frameworks. The objective is to facilitate efficient renewable energy project approvals while strengthening environmental protection outcomes.

This research report explores the certification of geologically balanced fuels (GBFs) to align fossil aviation fuel use with net-zero objectives. It evaluates existing frameworks, identifying the CORSIA Lower Carbon Aviation Fuels (LCAFs) as a viable foundation, and recommends specific amendments to ensure high-integrity emission reductions and geological balancing.

This report examines challenges faced by smallholders under the European Union Deforestation Regulation. Based on a survey of 333 producers, it identifies land tenure, compliance costs, and technical gaps as major barriers. It recommends coordinated support from governments, the private sector, and sustainability organisations to ensure inclusive market access.

This report examines Thailand's transition to second-generation financial inclusion. It analyses the evolution of digital finance, regulatory innovations in digital public infrastructure, and strategies for consumer protection. The study highlights policy considerations for managing risks like household debt and fraud while fostering a competitive and inclusive financial ecosystem.

This TNFD guidance framework enables organisations to incorporate environmental crime into nature-related assessments. It identifies risks from illegal activities, such as deforestation and mining, while providing practical steps for the LEAP approach. The report highlights how managing these risks improves supply chain transparency, regulatory compliance, and overall resilience.

This exploratory study analyses how ten major Australian real estate companies disclose and manage nature-related financial risks. It finds low engagement and nascent practices, with many companies winding back initial commitments. The authors suggest that mandatory standards and policy reforms are essential to drive significant corporate action on biodiversity loss.

This submission by the Super Members Council analyses the effectiveness of the annual superannuation performance test. It highlights $1 billion in fee savings and significant outperformance by profit-to-member funds. Key recommendations include strengthening consequences for product failure and implementing a single administration fee benchmark to enhance member outcomes.