Sustainability Planning

State of Corporate Sustainability 2026: AI Edition

Across the broader business landscape, AI adoption is rising fast: 88% of companies now use AI in at least one function, up significantly from 33% in 2023. AI, deployed thoughtfully, could become one of the most powerful tools in the corporate sustainability toolkit. In this report, you will learn how you should be using AI responsibly and drive meaningful impact.

The Food Rules: How Regulation Is Transforming the Future of Food - World Economic Forum and Accenture

This paper explores how regulation is, and can be, a platform to catalyse innovation in nutritious and sustainable food. It explores the critical policies shaping the future of food production. The discussion is grounded in immediate reforms affecting all players in the industry, followed by a scan of emerging signals of change. 

State of Supply Chain Sustainability 2025 - Sustainability Still Matters

This year's report provides an in-depth view of how organizations are turning commitments into actions, where progress is strongest, and what barriers remain. This year’s study draws on responses from 1,200 professionals in 97 countries, spanning supply chain, procurement, operations, logistics, and sustainability roles. The study explores three major themes: Role of regulations, Managing Scope 3, and Freight transportation. 

Website: Project Drawdown Explorer

Project Drawdown’s mission is to drive meaningful climate action by advancing science-based solutions and strategies. The Drawdown Explorer is a new interactive tool built upon trillions of data points and thousands of hours of scientific analysis by experts from around the world. It provides detailed information on 140-plus technologies and practices proven or proposed to effectively reduce greenhouse gas concentrations in the atmosphere. 

Basic Sustainability Assessment Tool (BSAT) Excel spreadsheet

The Basic Sustainability Assessment Tool (BSAT) is a comprehensive, generic spreadsheet designed for use by any-size organization, in any sector, in any country. It may be especially helpful for small- and medium-sized enterprises (SMEs) and large organizations with minimal or no sustainability staff. This tool measures sustainability performance on progress toward science-based goals for core sustainability issues, contributions to the 17 Sustainable Development Goals (SDGs), and impacts on natural, human, and social issues. 

Aligning Transition Planning and Financial Planning - A Guide for Finance Teams

Chief financial officers and finance teams must go beyond traditional financial planning to ensure that capital allocation, risk management, growth and investment strategies fully reflect the realities of the net zero transition. Many businesses are developing methodologies to ensure financial planning fully accounts for transition risks, carbon emissions and emerging opportunities, embedding sustainability into the core of decision making. 

The Transition Finance Playbook - A Practical Guide for Financial Institutions

This Playbook captures important tips for action and practical examples in support of the deployment of transition finance to influence real-world emissions reductions.  The Playbook was developed collaboratively by A4S and the Institute for Sustainable Finance (ISF).  

The 21st Century Sustainable Enterprise Force Field

Force Field Analysis is a useful way to inventory forces that drive change toward a desired state, as well as forces that resist such change. Society’s most challenging problems are too systemic to be solved by governments and civil society alone. Actions by the for-profit corporate community are required if systemic changes are to endure. Companies require sustainable business models that will enable them to thrive in a more just, inclusive, resilient, low-carbon and circular 21st century economy. Some corporations are already leading by example.

See science-based targets for nature as out of reach? There’s more flexibility than you think

SBTN introduced a series of feasibility enhancements – practical updates that include giving companies more flexibility in how they engage with our methods. These changes make it easier to get started, focus on what matters most, and scale action over time. Includes a link to SBTN's 2023-2024 Pilot Program.

Navigating the Reporting Landscape, Fourth Edition, March 2025

This guide summarizes recent key developments in corporate reporting, with respect to trends in sustainability reporting and sustainability-related financial reporting. This guide shows how sustainability reporting and the growing demand from investors and other stakeholders for information on environmental, social and governance (ESG) matters are impacting the role of the accountant and shaping the future of corporate reporting. Includes list of acronyms and a glossary.   New edition as of March 2025.

Green Tariffs or Trade Barriers? How Supply Chain Shocks Are Threatening Sustainability

Short article about the impact the 2025 tariffs are having on small to medium-sized businesses (SMBs) and global logistics and transportation from a sustainability perspective. Forecasting and predictive measures can no longer be relied upon for smooth demand management. Procurement and Project Portfolio managers will need to elevate existing intelligence, reassess accounting impacts, and strengthen sustainable procurement criteria.

Introduction to Climate Intuition - Navigating the New Climate Era: Building Intuition for Strategic Decision-Making

Population growth, fossil fuel production, and agricultural productivity have persistently risen over the last century. Macroeconomic investment themes often rely on these metrics to project further growth and potential for limits. However, in climate, these metrics interact, historically contributing to the persistent rise in greenhouse gas emissions. This paper presents new predictive models analyzing the interaction of oil and food production with the rise in GHGs over the last two centuries and into the future. 

Sustainability-Related Risks and Opportunities and the Disclosure of Material Information

In June 2023, the International Sustainability Standards Board (ISSB) issued its inaugural Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. This article covers a) the definition of material information and its application in ISSB standards, b) sustainability risks and opportunities, and c) identifying and disclosing material information.

Watershed Guide: Sustainability Disclosure for Companies, 2025 edition

Companies will begin disclosing extensive ESG data under the EU’s Corporate Sustainability Reporting Directive (CSRD). The International Sustainability Standards Board (ISSB) new standards are in full swing and will come into force as mandatory requirements in several countries. This guide is designed to help your company stay informed of the latest regulatory updates, understand new reporting requirements, and successfully navigate the climate policy landscape of 2025 and beyond.

Corporate Manual for Setting Science-Based Targets for Nature

This resource is intended to help corporate sustainability experts and nature leads set science-based targets for nature, distilling much of our technical guidance to date with a focus on clarity and simple language. Emphasizing best practices, It lays the groundwork for target setting by helping prepare for conversations with leadership to gain buy-in and allocate necessary resources.

SBTN Validation Pilot Summary Report

This report provides an overview of the pilot, key outcomes, strategic insights and detailed learnings, and case studies conducted with companies from several different sectors and countries. Included are the methodologies and results of the pilot studies.

Website: Science-Based Targets Network - Global Commons Alliance

The Science Based Targets Network (SBTN) is a civil-society and science-led initiative founded in 2019 by a group of global NGOs who have come together to help collectively define what is necessary for companies and cities to do “enough” to stay within Earth’s limits and meet society’s needs.  SBTN publishes materials on freshwater methodologies, and other nature-related science based targets.

Setting Sector-Level Targets;  Example - Lloyds Banking Group

Lloyds Banking Group is a financial services provider with more than 27 million customers.  Lloyds has set sector targets covering their customers’ scope 1 and 2 emissions, with some targets also covering scope 3. Their sector targets outline a percentage reduction in their financed emissions. This is an example presented by A4S on how one company is meeting the requirements of the GHG Protocol and Scopes 1, 2, and 3.

Delivering the Future: Science and Technology, U.S. Competitiveness, and International Collaboration

The United States has been on the forefront of scientific and technological innovation for decades. In the more recent past, China has made enormous advances in scientific research and the development of emerging technologies, and has even surpassed the U.S. in some technologies. Eight of the 10 largest tech companies worldwide are American; over half of the top 20 universities are in the U.S.; and the U.S. continues to have the highest levels of R&D expenditures in the world. It is becoming increasingly difficult for the U.S. to maintain its competitive edge. This paper proposes how the U.S. should prioritize investments in the highest-priority technologies, such as artificial intelligence, biotech, semiconductors, telecom, quantum, as well as other strategic areas.

The GPM Sustainability Competence Standard 2.0

The new 2.0 standard is a comprehensive guide to what individuals and organizations need to support sustainability and sustainability initiatives. It contains a detailed breakdown of the competences expected of sustainability professionals, from understanding the fundamentals of environmental stewardship to assessing the impacts of sustainability initiatives. It also highlights the importance of ethical leadership, stakeholder collaboration and engagement, and the ability to inspire and drive change. Areas include: ethical leadership, living systems stewardship, Dignity, Diversity, Equity, and Inclusion, stakeholder collaboration and engagement, sustainable procurement, and regenerative and project design. 

YouTube video: What is an EPD? (Environmental Product Declaration in Detail)

This short video explains the value of an EPD when planning the design and construction of buildings. Discussed are Types I, II, and III evaluations. Type III, or EDPs, evaluate environmental impacts in context with the finished building, its product lifecycle, and its environment. 

State of Supply Chain Sustainability 2024 (update)

The MIT Center for Transportation & Logistics (MIT CTL) is a leading research and educational center within the Massachusetts Institute of Technology with more than 50 years of supply chain expertise. This update shows that commitment to supply chain sustainability appears to be resilient to certain types of crises, but vulnerable to others. 

Science Based Targets initiative (SBTi) Website

Structured long term planning guided by science and sector performance, milestones, looks beyond "low hanging fruit".  An analogy - marathon thinking.  Plans are critiqued, guidance provided, and progress monitored.  Over 5,900 corporations are committed.  SBTi partners include CDP, WRI (GHG Protocol), UN Global Compact, and WWF. 

SBTi Science-Based Target Setting Manual

A sixty-four (64) page overview on how to set targets.

SBTi YouTube Channel

A useful free resource to supplement the web based guidance.

The Comprehensive Business Case for Sustainability

Executives are often reluctant to place sustainability core to their company’s business strategy in the mistaken belief that the costs outweigh the benefits. On the contrary, academic research and business experience point to quite the opposite. This article, from 2016, demonstrates the People Profit, Planet triple bottom line can be achieved now and in the future.

How Guitar Makers are Responding to Climate and Supply Threats by Turning to Sustainable Sources, Alternate Materials, and More

Guitar manufacturers are rethinking their processes in a world where climate change and deforestation are no longer abstract problems.  Interesting article covers the harvesting of various tone woods and recycling of metals used in guitar strings.

In the world of supply chain, the time for contemplation is over

Commentary on the need for supply chain resiliency and the challenges to achieve it.

Website:  Exploring the intersection of finance, geopolitics, and sustainability

Businesses must adapt, innovate, and collaborate to shape the future of value chains in a sustainable and inclusive manner. It is both a call to arms and a reminder of the transformative potential that lies at the intersection of finance, geopolitics, and sustainability. They must meet regulatory mandates and simultaneously address sustainability concerns. The path forward requires a delicate balance between local and international strategies, all while considering the interconnected nature of today’s global challenges.

State of Supply Chain Sustainability 2023

The MIT Center for Transportation & Logistics (MIT CTL) is a leading research and educational center within the Massachusetts Institute of Technology with more than 50 years of supply chain expertise. This article shows that commitment to supply chain sustainability appears to be resilient to certain types of crises, but vulnerable to others.

Navigating the Reporting Landscape, third Edition 2023

This guide summarizes recent key developments in corporate reporting, with respect to trends in sustainability reporting and sustainability-related financial reporting. This guide shows how sustainability reporting and the growing demand from investors and other stakeholders for information on environmental, social and governance (ESG) matters are impacting the role of the accountant and shaping the future of corporate reporting. Includes list of acronyms and a glossary.

Balancing Value: From Friedman’s Metrics to Purpose-Driven Impact

Short article on the teachings of Milton Friedman and how they clash with today's "for purpose" organizations that adopt a more holistic view of value.

A4S Finance Leaders' Sustainability Barometer 2024

Read our analysis of the responses of global CFOs to the second A4S Finance Leaders’ Sustainability Barometer. Based on quantitative and qualitative input, this report offers insights into the attitudes shaping today’s finance leaders and the barriers faced in taking action. The results underline the shift from the ‘why’ to the ‘how’. A large majority (88%) say that it is essential or very important to transform financial decision making, but only 9% say they are able to respond fully with the tools and techniques they have in place.

Insights Into Sustainable Project Management 2024

The insights presented in our 2024 report offer a compelling and comprehensive view of the current landscape and future directions for sustainable project management. This report, drawing from an extensive survey with over 10,000 responses from professionals in more than 113 countries, provides a rich and nuanced understanding of how sustainability is perceived, integrated, and operationalized within organizations globally. 

Ebook:  9th Annual State of Manufacturing

Optimizing supply chain management and minimizing risk is the focus of most manufacturing leaders in 2024.  Spurred by efficiencies identified using AI and other technologies like on-demand manufacturing and some reduction in barriers to new product innovation, there are signs that the industry has found something closer to firmer ground in its quest for further stability and predictability.

Website:  Sustainable Purchasing Leadership Council (SPLC)

The Sustainable Purchasing Leadership Council (SPLC) is a global community of purchasers, suppliers, advocates, and experts committed to driving positive impact through the power of procurement.

Accelerating the Transition: Assessing Progress and Driving Action

Awareness and commitment to action have never been higher, and real progress is being made. 80% of global greenhouse gas emissions are now covered by net zero pledges. The projected rise in greenhouse gas emissions has fallen from 16% to 3%, however, emissions are still rising instead of falling. There are only six years left to halve emissions by 2030 and keep below 1.5^oC. We need radical collaboration and bold leadership to accelerate the transition to a climate resilient, nature positive and net zero world. 

Youtube video: What the news won't tell you about climate change

Many see climate change as an insurmountable problem that we won’t be able to tackle. But the reality tells a different story. By stepping back and looking at the data, there are examples of big environmental problems that we've already solved. Ritchie argues that we're in a unique position in which human progress can occur without severe environmental impact.

EPA: Climate Change Indicators, 2024

EPA has developed more than 50 climate change indicators that show changes over time and include more than 100 figures as graphs and maps. Topics include greenhouse gasses, weather and climate, oceans, snow and ice, health and society, and ecosystems.

Climate Change Indicators in the United States, Fifth Edition (2024)

This report is intended to help readers understand how climate change has affected and continues to affect the United States; the magnitude and significance of the changes; and their possible consequences for people, the environment, and society. This report presents highlights from 39 of EPA’s total of 57 indicators, supported by an extensive review of relevant scientific literature.