This technical report proposes a framework for international climate coalitions, focusing on emissions-intensive industries such as steel and aluminium. Modelling indicates that coordinated carbon price floors could reduce annual emissions by up to 584 million metric tons. It introduces an 'effective carbon cost' metric to balance global competitiveness and equity.

This report compares the voluntary Green Bond Principles with the regulatory European Green Bond Standard. It identifies high proximity and synergy between the frameworks, providing guidance on how issuers can navigate both sets of requirements to enhance transparency and facilitate global investor recognition in the sustainable finance market.

This research analyses Directive (EU) 2026/470 (Omnibus I Directive), which simplifies the Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive. It examines how narrowing regulatory scope and removing substantive obligations impacts the balance between sustainability, simplification, and harmonisation within the European Union's financial framework.

This research analyses AI provider liability for dual-use models enabling both cyberattacks and defence. It demonstrates that while liability can improve welfare by reducing contest resources through higher prices, it may increase harm by weakening precautions. Market competition and guardrail incentives significantly influence optimal liability shares.

This research evaluates demand-side and supply-side climate policies, recommending a portfolio that combines carbon use and extraction pricing to mitigate emissions leakage. It emphasises transmission reform, innovation support, and green industrial policies while analysing the domestic and global distributional consequences for low-income and major fossil fuel producing nations.

This report explores global corporate environmental costs, finding that unpriced carbon emissions represent a material risk to valuations. Analysing approximately 20,000 companies, it illustrates how projected carbon price increases in jurisdictions like Norway and Canada could significantly erode enterprise values, especially within the aviation and maritime sectors.

This report explores emerging themes in digital-era public financial management (PFM) for 2026. It examines the integration of artificial intelligence, digital public infrastructure, and earth observation to improve fiscal oversight, tax administration, and public welfare, while highlighting risks from declining international aid and proprietary software lock-in.

This research analyses the transition of sustainability disclosures from voluntary practices to mandatory legal frameworks in the US and EU. It examines the 'greenwashing enforcement gap' and argues that aspirational signalling, despite inaccuracies, can drive institutional change and attract a prosocial workforce to improve corporate conduct.

IESBA’s final pronouncement establishes ethics and independence standards for sustainability assurance by introducing Part 5 to the Code. It outlines five fundamental principles and a conceptual framework to address threats, alongside requirements for tax planning, responding to non-compliance, and leader rotation for public interest entities.

This working paper introduces a multidimensional framework for measuring financial health, grounded in 70 global initiatives. It translates G20/GPFI definitions into 17 indicators across six constructs, providing financial sector authorities with practical tools for diagnostic, evaluative, and early warning analysis using administrative and survey data.

This guidance outlines expectations for voluntary climate change mitigation in New Zealand. It details six core principles for high-integrity carbon credits, including additionality and permanence. It distinguishes between contribution and exclusive-use claims and clarifies the role of the New Zealand Emissions Trading Scheme and Nationally Determined Contributions.

This research evaluates Korean governance reforms, comparing director legal liability with proportional representation. Findings indicate that markets react positively to increased director liability, especially for undervalued firms. Conversely, mandated proportional representation triggers negative reactions, as investors fear boardroom conflicts may hinder strategic decision-making and reduce board cohesion.

This report provides six policy considerations for financial sector authorities to promote competition and advance financial inclusion. Drawing on eight country case studies, it explains how regulators can use existing mandates, coordinate across sectors, and leverage infrastructure design to address market concentration and support digital financial innovation.

Curating 56 successful fraud protection solutions, this report details strategies across intelligence sharing, telecom security, and biometrics. It highlights how AI-driven oversight and multi-sector collaboration, such as Malaysia's NSRC and UK's reimbursement rules, can reduce losses and restore consumer trust in digital financial ecosystems.

Global clean technology manufacturing investment has declined significantly, led by pullbacks in China and the United States. While China addresses overcapacity, US investment reversed following the One Big Beautiful Bill Act. This report explores the diverging drivers, policy shifts, and future competitive landscape for both nations.

A resource hub from ISEAL Alliance providing case studies on how sustainability systems support corporate due diligence. It explores innovations like gamified worker training and digital risk assessments to improve supply chain transparency and human rights monitoring.