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Strategy and Organisational change

Guidance on embedding sustainability into organisational strategy, leadership, governance, culture, and systems to drive long-term transformation.

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BSI Net Zero Barometer Report Series

The British Standards Institution (BSI)
This benchmark series examines the UK business landscape's transition to net zero. It tracks commitment levels, drivers, and barriers among senior decision-makers. The research explores how organisations are reframing sustainability as a commercial necessity and highlights the demand for government support, financial incentives, and standardised guidance to achieve 2050 targets.
Benchmark/series
14 April 2026

What do sustainability disclosures disclose?

This research analyses over 15,000 sustainability disclosures from Russell 3000 firms. It finds that while reporting has surged since 2015, informative quality has declined. Adoption of voluntary standards yields mixed results, correlating with reduced 'fluff' but lower narrative specificity. Improvements primarily reflect selection effects rather than organisational learning.
Research
29 January 2026

Guarantees: From misdiagnosis to strategic deployment: Evidence from expert practitioner interviews

Columbia Center on Sustainable Investment
This research examines why climate-aligned guarantees often fail to mobilise private capital effectively. It identifies structural misalignments within multilateral development banks and suggests that strategic deployment requires a move towards portfolio-based approaches, local-currency financing, and better risk layering to address specific investment constraints in emerging markets.
Research
28 May 2026

Artificial intelligence and the future of finance: A framework for structural change

CFA Institute
This report examines how artificial intelligence is transforming capital markets by shifting the industry from informational scarcity to analytical abundance. It introduces a structural framework involving capability, adoption, substitution, and recomposition, exploring alternative future states and the evolving nature of fiduciary accountability, market stability, and professional expertise.
Research
17 July 2026

Power to the personnel? The impacts of managerial discretion vs. worker democracy in employee recognition

National Bureau of Economic Research (NBER)
This research evaluates the impacts of worker agency versus managerial discretion in employee recognition via an RCT in India. While worker democracy increased attendance by 11%, managerial discretion improved productivity by 6%. However, managerial control reduced work-related interactions, and worker voting encouraged collusion through reward sharing in exchange for votes.
Research
24 April 2026

Firm data on AI

National Bureau of Economic Research (NBER)
This research provides international data on firm-level artificial intelligence adoption across the US, UK, Germany, and Australia. While current impacts on employment and productivity are small, senior executives predict a 1.4 per cent productivity boost and a 0.7 per cent reduction in employment over the next three years.
Research
12 February 2026

Best practice transition plans for listed equity asset managers

Most listed equity managers now have a target. Fewer have a plan that shows how it will be met. By January 2024, 264 Net Zero Asset Managers signatories had had their targets reviewed. Method is no longer the hard part.
Article
4 September 2026

Business-led blended finance: A practical playbook

United Nations Global Compact
This report examines business-led blended finance, which grew to US$24 billion in 2024. It provides a practical playbook for companies to move from passive recipients to active deal architects, addressing the US$4 trillion SDG financing gap through risk management toolkits, sector analyses, and eight global case studies.
Research
25 June 2026

Stakeholder governance and corporate purpose in certified B Corps: Minimizing conflict and fostering collaboration

This research examines how Australian and New Zealand B Corporations implement stakeholder governance through corporate purpose. Based on 20 interviews, it identifies six roles for purpose in decision-making and signalling. The findings suggest that purpose-led models help attract supportive stakeholders and foster collaboration beyond mere conflict resolution.
Research
29 April 2025

The total portfolio approach (TPA): A practical guide for navigating the transition to TPA

CFA Institute Research & Policy Centre
The report examines the Total Portfolio Approach as an alternative to traditional strategic asset allocation. Drawing on interviews and survey evidence, it explains TPA’s investment, governance, risk, sustainability and organisational foundations, outlines a five-level transition pathway, and provides practical guidance for asset owners assessing readiness and implementation.
Research
23 July 2026

Environmental crime: From blind spot to business risk

United for Wildlife
This report identifies environmental crime as an illicit economy worth USD 300 billion, posing significant financial risks to global businesses. It examines how illegal goods permeate supply chains and details tightening regulations. The research provides strategic actions for organisations to improve traceability and manage exposure effectively.
Research
8 June 2026

Women's empowerment principles series

United Nations Global Compact
This series examines how businesses integrate women’s empowerment and gender equality across leadership, workplaces, marketplaces and communities. It uses the Women’s Empowerment Principles Gender Gap Analysis Tool to assess corporate policies and practices, support benchmarking and identify opportunities for businesses to strengthen gender equality approaches over time.
Benchmark/series
13 March 2020

Corporate Health Check 2026: The annual state of Earth-positive business action

CDP
The CDP 2026 Corporate Health Check, produced with Oliver Wyman, demonstrates that environmental leadership aligns with financial performance. While a 15% leadership cohort achieves 4% annual emission reductions, a major gap persists in adaptation finance. The report identifies four key levers for building resilience and capturing emerging commercial opportunities.
Research
12 February 2026

FCLT Gold Standard: Information and resources

FCLTGlobal
FCLTGlobal’s Gold Standard provides criteria for asset owners, asset managers and companies to support long-term value creation. It outlines recommended practices across governance, incentives, engagement, metrics and future success, including long-term performance measurement, aligned remuneration, sustainability reporting, carbon pricing, diverse decision-making and investment in innovation.
Research
29 August 2025

The role of investors in measuring and achieving lower embodied carbon in real estate and infrastructure

Investor Group on Climate Change
This guidance outlines strategies for Australian investors to manage and reduce embodied carbon in real estate and infrastructure. It details a maturity pathway from benchmarking to achieving reductions, highlighting mandatory reporting requirements and strategic benefits. The document provides specific actions for equity and debt investors to align with net-zero pathways.
Research
25 January 2026

Tips on effective grievance mechanisms for businesses

British International Investment (formerly CDC Group)
This report outlines strategies for businesses to implement effective grievance mechanisms aligned with UN Guiding Principles. It highlights how robust engagement can prevent potential financial losses of $25-40 million. Guidance covers design, internal governance, and maintaining effectiveness in high-risk environments to build stakeholder trust and ensure human rights compliance.
Research
15 July 2025
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