This legal opinion examines how the Trusts Act 2019 enables New Zealand trustees to engage in impact investing. It reframes fiduciary duties, addresses perceived barriers like SIPO wording, and provides practical realities for organisations seeking to align capital investments with charitable purposes while generating financial returns.

This report examines how urban planning can operationalise the circular economy by addressing spatial dimensions. Drawing on European city experiences, it explores circular developments, infrastructure, land management and multi-level governance. It provides strategic directions for integrating circularity into core planning instruments to support systemic, territorially grounded transitions.

This series provides a weekly review of global catastrophe activity, covering meteorological events and preliminary financial loss estimates. It tracks natural disasters such as severe convective storms, flooding, and landslides across multiple regions to assist in risk assessment. This report is part of a regular series.

This monthly series provides a comprehensive analysis of global oil market fundamentals, including supply, demand, refinery throughputs, and price developments. Produced by the International Energy Agency, it offers detailed data and forecasts to support evidence-based decision-making. This document is part of a benchmark series.

This report evaluates the U.S. National Flood Insurance Program's transition to risk-based pricing. It finds that unintended consequences, such as increased ex post disaster spending and household exposure to climate uncertainty, outweigh moral hazard costs. The authors conclude that an optimal premium subsidy of 52% is required.

This report examines how Australian investors apply systems stewardship to manage interconnected climate risks. It identifies key practices, such as collaborative engagement and policy advocacy, while highlighting barriers like resource constraints. Six recommendations are provided to help investors safeguard long-term returns and support a net-zero transition.

Climate resilience requires understanding high-impact, low-probability tail risks. Rising temperatures are transforming extreme events into common occurrences. Using examples like the 2025 Los Angeles wildfires, this report advocates for assessing high-end warming scenarios and tipping points to evaluate the robustness of portfolios and assets against cascading physical risks.

This voluntary guidance from the Australian Treasury helps organisations develop climate-related transition plans. It details a four-stage process—assessing position, setting ambitions, planning actions, and implementation—to manage risks and align with Australia’s net zero targets, building on international standards and domestic policy to enhance business resilience.

This report by Fair Finance Asia examines financial regulation through case studies in Thailand, Pakistan, Indonesia, and Cambodia. It highlights systemic gaps in consumer protection, cybersecurity, gender-responsive inclusion, and ESG accountability. Recommendations are provided for regulators and banks to strengthen consumer engagement and promote sustainable finance practices across Asia.

Direct Reduced Iron (DRI) is the most cost-effective new-build investment for the American steel sector. This analysis confirms that natural-gas-based DRI meets investment hurdles across all regions, offering a 15% real return and significant emissions reductions while providing flexibility for future hydrogen integration.

This report provides practical guidance for Australian businesses to identify and address migrant worker exploitation. Based on a survey of 9,963 temporary visa holders, it highlights risks like ABN misclassification, casual employment, night shifts, and misleading payslips. It offers due diligence tips and remediation steps to ensure compliance.

The Australian Anti-Slavery Commissioner is an independent statutory office holder established under the Modern Slavery Act 2018. The office plays a key role in Australia's comprehensive response to modern slavery through advocacy, help, and support services.

This report examines the Australian community energy sector, highlighting growth to over 126 projects by 2023. It explores the tension between strong community motivations and significant economic headwinds, such as scale diseconomies and market volatility. Key findings emphasise technical expertise and de-risking strategies as essential for success.

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.

The OECD Due Diligence Policy Mapping Tool compares global responsible business conduct legislation against the OECD's six-step framework. It helps users identify regulatory convergence and differences in mandatory due diligence requirements.

A free online screening suite from WWF featuring Water and Biodiversity Risk Filters. It helps financial institutions and companies identify nature-related physical and regulatory risks across portfolios using 80+ global datasets.

This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.

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.

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.

The report examines critical mineral value chains across selected ASEAN countries, highlighting downstream processing ambitions alongside environmental, human rights and governance risks. It finds trade agreements lack adequate sustainability safeguards and recommends stronger due diligence, impact assessments, benefit-sharing, local value addition, transparency and sustainable finance taxonomies.

Sustainable Fitch Sector Insights Report Series is a series providing analytical assessments of the sustainability profiles of different sectors. It examines sustainability impacts, ESG rating trends, sustainable finance developments, sector-specific issues, and relevant sustainability-related regulations to support finance professionals’ understanding of sector performance.

Planet Tracker is a non-profit sustainable finance think tank that produces research, data and investor tools to help financial markets address nature, climate and environmental risks. It supports investors, lenders and companies with analysis on biodiversity, food systems, plastics, water and supply chains to improve long-term capital allocation and stewardship.

Futureproofing Institute is an independent sustainable finance organisation that develops integrated value methodologies to assess companies’ financial, social and environmental performance. Through research, publications and the Futureproof Index, it supports investors, businesses and policymakers in evaluating long-term value creation, transition risks and responsible investment using evidence-based analysis.

He Pou a Rangi Climate Change Commission is New Zealand’s independent climate advisory body. It provides evidence-based advice to government on emissions budgets, climate change mitigation and adaptation, while monitoring progress towards national emissions reduction targets. The Commission publishes climate risk assessments, policy advice and monitoring reports to support a low-emissions, climate-resilient economy.

Marsh is a global insurance broker and risk advisory firm that helps organisations identify, assess and manage complex risks. Through insurance broking, risk management, cybersecurity, climate risk, analytics and consulting services, Marsh supports businesses across industries in making informed decisions, building resilience and navigating regulatory, operational and financial challenges worldwide.

Motu Research is an independent New Zealand economics and public policy research institute that produces evidence-based research on climate change, emissions trading, wellbeing, housing, productivity, labour markets and human rights. Through publications, data analysis and policy engagement, Motu helps decision-makers, researchers and finance professionals understand key environmental, social and economic challenges.

Value Balancing Alliance is a non-profit organisation that develops impact accounting and valuation methodologies to help businesses and investors measure environmental, social and economic impacts alongside financial performance. Through research, pilot studies, publications and collaboration with global companies, it supports sustainability reporting, ESG analysis, impact measurement and informed decision-making.

Council of Europe is an international organisation that promotes human rights, democracy and the rule of law across Europe. Through the European Court of Human Rights, policy frameworks, monitoring bodies and intergovernmental cooperation, it supports member states on issues including justice, equality, digital rights, governance, social rights and democratic institutions.

Royal London Asset Management (RLAM) is a UK-based asset manager providing investment solutions across equities, fixed income, multi-asset, property and cash. It integrates environmental, social and governance (ESG) factors into investment decision-making and stewardship activities, offering responsible investment expertise, sustainable investing strategies, market insights and portfolio management services for institutional and intermediary clients worldwide.

Biodiversity Council is an independent Australian expert group founded by 11 universities to promote evidence-based solutions to biodiversity loss. Through research, policy engagement, public communication and First Nations knowledge, Biodiversity Council provides trusted expertise on nature conservation, environmental policy and biodiversity protection for governments, businesses and communities across Australia.

Power Shift Africa is a Pan-African climate and energy think tank focused on climate action, renewable energy and sustainable development. Based in Kenya, it provides policy analysis, advocacy and media engagement to amplify African perspectives on climate justice, clean energy transitions and low-carbon development across Africa and international climate policy discussions.

Migrant Justice Institute (MJI) is an Australian research and advocacy organisation focused on migrant worker rights, labour exploitation and wage theft. It conducts legal and policy research on migration, workplace justice and supply-chain accountability, supporting evidence-based reform and helping organisations address human rights, modern slavery and ESG-related labour risks.