The report sets a pragmatic policy on defence investments for Towards Sustainability-labelled funds, permitting defensive, non-lethal and dual-use activities with strict ESG due diligence, while excluding weapons producers. It affirms defence funding as primarily a government responsibility.

The report outlines the EU’s White Paper on European Defence and the ReArm Europe Plan, targeting defence readiness by 2030 through closing capability gaps, strengthening the defence industrial base, and mobilising over €800 billion via public, EU, and private funding mechanisms.

Bpifrance’s European Defence Bond Framework defines principles for issuing use-of-proceeds bonds financing eligible defence-sector projects, mainly SMEs, to support European sovereignty. It details eligibility criteria, exclusions, ESG safeguards, governance, reporting, and proceeds management, while stating the bonds are not ICMA-aligned sustainable instruments.

The guidelines define ethical criteria for observing or excluding companies from Norway’s Government Pension Fund Global. They cover prohibited products, unacceptable conduct, coal thresholds, governance roles of the Council on Ethics and Norges Bank, and transparency requirements for decisions and reviews.

IFC’s report argues that repurposing power market designs is critical to achieving affordable, reliable and sustainable electricity. Drawing on global data, it finds competitive markets attract private capital, improve access and accelerate renewables, while recommending tailored reforms guided by innovation, integration and institutional strength.

The paper examines the legal and practical implications of nature owning company shares, drawing on New Zealand precedents for legal personhood. It outlines governance models, challenges, and potential impacts on corporate purpose, investment, and long-term decision-making.

This legal opinion examines whether nature-related risks are foreseeable and material for Canadian companies. It concludes directors must consider, manage and, where material, disclose such risks to meet fiduciary and care duties under Canadian corporate and securities law.

The report argues that green industrial policy must actively manage a fossil fuel wind-down. It contends that renewables expansion alone is insufficient, calling for public planning, regulation, and ownership to ensure equitable decarbonisation and prevent fossil fuel liabilities shifting to the public.

Council on Ethics for the Norwegian Government Pension Fund Global is a government-appointed body advising on ethical standards for sovereign wealth fund investments. It assesses companies against human rights, environmental and governance criteria, and publishes public recommendations on exclusion or observation to support responsible investment by Norway’s Government Pension Fund Global.

Resilient LLP is a specialist climate change and clean energy law firm providing expert legal, policy and regulatory advice to public and private energy companies, governments, financial institutions and NGOs. It focuses on carbon markets, net-zero strategy, sustainable finance and Indigenous rights in the energy transition.

The report analyses Israel’s alleged use of the ‘Lavender’ AI decision-support system and facial recognition in Gaza, assessing compliance with international humanitarian law. It highlights risks from inaccuracy, bias, automation and opacity, concluding that commanders must retain judgement and verification to meet targeting obligations.

This supplement outlines a framework for classifying financial products by sustainability objectives under MiFID II. It defines ESG target markets, minimum exclusions, PAIs, and alignment with SFDR and Taxonomy rules across securities, funds, bonds, and certificates.

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 report analyses U.S. homeowners’ insurance non-renewals, showing strong links between climate risks, rising premiums, and declining coverage. It finds coastal and wildfire-exposed regions face pronounced instability, with risks spreading inland. The Committee warns that worsening insurability could erode property values and trigger broader financial impacts.

The report evidences how income inequality drives environmental, social and health harms, worsening trust, mobility, wellbeing and climate impacts. It shows cross-country correlations and calls for structural reforms, including redistribution, public investment and participatory governance, to reduce disparities and improve population outcomes.

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.