AI now promises to read every sustainability report ever published and hand back clean, structured numbers in seconds. But in a data landscape this fragmented, is that speed actually trustworthy, or just confidently wrong? This paper sets out Impact Cubed's data standard: a five-layer quality system built to catch what AI alone misses, before it ever reaches a client's portfolio.

ESG labelled funds dominate sustainable investing in Asia-Pacific. But how much of that label is actually reflected in the portfolio? This paper applies Impact Cubed's sustainability factor model to 30 APAC linked ESG funds, measuring what their active positions actually deliver against what their labels claim, and quantifying the gap between the two.

CTB-tracking funds dominate the transition product market. But how much transition alignment is a CTB label actually delivering? This paper applies the Impact Cubed Transition Dataset to a representative large-cap fund, quantifies the gap between label and portfolio reality, and demonstrates how systematic optimisation can close it without materially sacrificing financial performance.

Double materiality is reshaping corporate reporting across Europe. However, its application remains inconsistent and largely qualitative. This paper reviews how regulators, corporates and service providers are defining and implementing double materiality, highlighting major methodological gaps, and outlining a practical route toward more decision-useful disclosures.

An in-depth overview of the European Commission’s SFDR 2.0 proposal, outlining the new product categories, strengthened exclusions, and higher evidentiary standards that will reshape sustainable investment across the EU.

As markets move from ESG as branding to ESG as infrastructure, investors are rethinking how sustainability drives performance. Impact Cubed’s 2026 Sustainable Investing Forecast brings together experts from across our business to outline the trends, risks, and opportunities shaping the next phase of sustainable finance, from climate adaptation investing and regulatory convergence to AI-driven data transparency.

Explore over a decade of returns data across 15 key ESG factors from our extensive database of 300+. Identify leaders and laggards, and uncover the ESG factors that have been driving returns over time.

Created to help investors navigate the accelerating complexity of global sustainable finance regulation, this digest distils the latest developments across key jurisdictions and shows how asset-level data can turn regulatory compliance into a competitive advantage.

The goal of this research report was to understand whether our new, factor-based approach could provide superior ESG insights on impact for fixed-income investors.

The results challenge the conventional wisdom
about how to integrate ESG performance into sovereign debt.

Exploring the implications of a global tax on greenhouse gas emissions, Impact Cubed CEO and founder Larry Abele is joined by respected economist Nicolaus Tideman in this thoughtful and challenging white paper.

Download our short primer on the updated requirements published by the European Securities and Markets Authority (ESMA) in May 2024.

In this paper, we introduce our 3D-ESG approach – a model that optimises risk, return and impact simultaneously.

We also look at the ESG factors that show consistent market outperformance and how they can be integrated into a model portfolio in a risk-optimised way.