This fifth report in the research series marks the most significant expansion in the initiative since its launch in 2017 and we are excited to welcome the OECD as a formal partner for the first time. As the world’s thought leader in tax cooperation and tax morale, the OECD’s guidance has helped us further refine the survey questions to make the results as valuable as possible for policy makers. Alongside this evolution of the information gathered, we have taken a deeper dive into the detail of a single diverse region, with a focus on countries in Latin-America

Voluntary carbon markets (VCMs) have the potential to advance climate action by providing an avenue for organizations to offset their hard-to-abate greenhouse gas (GHG) emissions to meet their targets. However, VCMs face ongoing challenges and controversies that undermine their credibility and effectiveness.

The Brazilian Presidency of the G20 has brought an important focus on the interconnection between sustainability from a climate and environmental perspective and broader social and governance issues. A just world and a sustainable planet are intrinsically linked.

An “integrated mindset” is an approach within companies and by company leadership that considers financial and sustainability-related information about the company as a whole, in an integrated way. This integrated approach to financial and sustainability-related information empowers better-informed decisions that deliver long-term value creation. This delivers financial returns to investors while taking account of value to customers, employees, suppliers, and societal interests.