ESG Spotlight | Money laundering and tax evasion

Highlighting seven key trends we think will shape sustainable investing conversations in 2026 - from climate change and thematic bonds to biodiversity and artificial intelligence.

This report examines the links between climate change and human rights in the cocoa industry, using Morningstar Sustainalytics’ ESG Risk Ratings data to assess how major producers are managing risks.

This report offers an analysis of the evolving regulatory landscape, health and environmental impact, and company-level responses to the ESG risks associated with next-generation products in the tobacco subindustry.

In our latest EU Taxonomy Reporting Review, Morningstar Sustainalytics examines company reported data on taxonomy-aligned activities for more than 1,100 non-financial companies and assesses the progress companies are making in reporting their taxonomy alignment.