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Net zero commitments are proliferating, but are strategies being funded?

This report examines what capital flows actually reveal about transition credibility, linking corporate capex decisions directly to real-world climate outcomes

Published: April 2026

Summary: Covers engagement outcomes, voting records, collaborative initiatives and sustainability integration across public market portfolios.

Published: Spring 2026

Summary: Details voting activity, engagement themes and stewardship priorities across global portfolios. Includes climate, biodiversity and governance engagement case studies together with escalation examples.

Published: 2026 reporting cycle, April

Summary: Covers shareholder engagement, proxy voting, climate dialogue and ESG integration activities. Includes examples of company engagement on governance, sustainability reporting and transition-related issues.

Published: March 2026

Summary: Details on carbon capture, cement decarbonisation and sustainable building materials.

ESG docs here

Published: March 2026

Summary: Holcim's integrated report covers decarbonisation of cement and concrete, circular construction materials, low-carbon product revenues and climate transition initiatives.

Published: February–March 2026 reporting cycle

Summary: Covers operational decarbonisation, sustainable infrastructure, lower-carbon cement products and circular materials.

Published: March 2026

Summary: Focus on sustainable construction, energy-efficient buildings, insulation products and circularity initiatives.

The first comprehensive public ESG analysis of Space Exploration Technologies Corp.

We celebrate visionaries. We lionize disruptors. We invest billions in companies that promise to reshape our future. But what happens when extraordinary technical achievement exists alongside systematic failures in accountability, transparency, and governance?

SpaceX—valued at $750 billion, holding over $15 billion in government contracts, launching more rockets than any nation on Earth—operates in near-total ESG darkness. No sustainability report. No diversity data. No independent board. No financial disclosure. No climate strategy. No stakeholder engagement.

This is not an oversight. It is a choice.

After months of research drawing on regulatory filings, investigative journalism, legal proceedings, OSHA records, FAA violations, NLRB rulings, and employee testimony, I present the first comprehensive public ESG analysis of SpaceX.

The findings are dark.

Environmental Score: D Social Score: D- Governance Score: F Overall ESG Rating: F (0.6/5.0)

Key messages

• Switzerland stands out positively in terms of asset growth
• Financial industry remains committed in action more than in words
• Asset owners lead by commitment, especially on real estate
• Artificial intelligence is reshaping sustainable finance
• Nature-related investment opportunities are taking shape
• Extreme weather events are most material nature-related risk

Early 2026 Marks Another Step Towards an ISSB Baseline, with Uneven Implementation

• ESG regulation broadened in early 2026 beyond corporate disclosure into fund labelling and taxonomies.
• Sustainability reporting is increasingly coalescing around an ISSB baseline, though adoption timelines and requirements still differ materially by market.
• Climate disclosures are being implemented first, while Scope 3 treatment, assurance standards and ISSB-EU alignment continue to constrain cross-border comparability.

... includes ...

• Regulatory Focus Is Broadening Beyond Corporate Disclosure
• ISSB Convergence Is Advancing, but Comparability Remains Limited
• Notable ESG Regulatory Developments – 1 January to 15 May 2026
• Global ESG Reporting Converges Around ISSB, with Uneven Implementation Paths
• Europe Remains Shaped by the EU's Separate Reporting Framework
• Upcoming ESG Regulations to Monitor

Published: 2026

Summary: Covers engagement, voting, investment solutions and responsible investment implementation, with a particular focus on stewardship outcomes and long-term investor dialogue.

Companies featured as case studies

• American Water Works
• China Construction Bank
• Ecolab
• GFL Environmental, Inc.
• Haier Smart Home Co. Ltd
• Lindt & Sprungli
• Mankind Pharma Ltd
• Roche
• Toyota Motor Corp
• Taiwan Semiconductor Manufacturing

Published: 2026 reporting cycle

Summary: Covers proxy voting, company engagement, climate stewardship, governance priorities and escalation activities. Includes detailed engagement statistics and case studies across global holdings.

... includes ...

During 2025, our engagement activities focused on three areas:

• Climate change and nature-related risks, including climate-related governance and disclosure, greenhouse gas reduction targets and transition planning, as well as biodiversity, deforestation, water management and resource use.
• Corporate governance, covering board composition and independence, succession planning, executive remuneration, audit quality and shareholder rights.
• Human rights and social matters, such as labour standards, health and safety, supply chain management, data protection, cyber security and ethical business practices.

Published: 11 February 2026

Summary: Includes dedicated sustainability statements covering talent development, fair labour markets, employee wellbeing, governance and environmental performance. Also complemented by Randstad's Local Sustainability Initiatives Report focused on workforce inclusion and the green transition.