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.

This guide explains Corporate Sustainability Reporting Directive physical risk requirements, detailing scope, timelines and ESRS E1 disclosures. It outlines how organisations must identify, assess and report climate-related physical risks, financial impacts and adaptation actions, with a focused application to real estate portfolios.

The report finds European pension funds and insurers have limited capacity to scale EMDE investment. Even doubling allocations by the 35 largest asset owners would yield about USD 120 billion annually, concentrated in investment-grade assets. Regulation constrains insurers more than pension funds.

Bain & Company is a global management consulting firm advising clients on strategy, operations, marketing, organisation and transformation across industries. It helps businesses solve complex challenges and drive performance improvement. Bain serves corporate and public sector leaders with tailored consulting services, proprietary insights and research.

International Committee of the Red Cross (ICRC) is an independent humanitarian organisation providing protection and assistance to people affected by armed conflict. It promotes international humanitarian law, conducts emergency relief operations, and supports detainees, civilians, and missing persons worldwide through neutral, impartial action, with global reach and sustained operational presence.

International Criminal Court is a permanent international court based in The Hague. It investigates and prosecutes genocide, crimes against humanity, war crimes and the crime of aggression. Established under the Rome Statute, it supports international justice, accountability and rule of law.