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Altiorem’s library brings together impact-driven organisations, expert-led resources, practical tools, and research summaries focused on sustainable finance.

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A blueprint for best practice in investor collaborations

Finance relevance: Investment professionals
This guide provides practical steps for successful investor collaborations, helping investors navigate challenges, align on objectives and leverage collective influence. Drawing from expert insights and real-world case studies, it outlines effective governance, engagement strategies and resource management to drive measurable corporate and policy change through coordinated investor action.
Expert guide
17 June 2025

The Real Tragedy of the Horizon

Mark Carney’s “tragedy of the horizon” warned that markets would act too late on climate risks. A decade later, this article argues that framing climate change as a financial risk has misdirected efforts—what’s needed now is coordinated action to create investable markets, especially in emerging economies.
Article
13 October 2025

Australia's new horizon: Climate change challenges and prudential risk

Australian Prudential Regulation Authority
This speech by Geoff Summerhayes of the Australian Prudential Regulation Authority (APRA) highlights climate change as a material financial risk for regulated entities. It outlines transition and physical risks, regulatory expectations for climate-related disclosures, and the need for scenario analysis in risk management to ensure prudential stability and corporate accountability.
Research
17 February 2017

Lazard Levelized Cost of Energy

Lazard
The Lazard Levelized Cost of Energy+ 2025 report compares the economics of power generation, storage, and system reliability across technologies. It finds renewables remain the most cost-competitive, storage costs are falling due to market and technological shifts, and firming costs rise as renewable penetration increases, requiring diverse generation solutions.
Research
19 June 2025

Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2

Australian Accounting Standards Board (AASB)
This report summarises guidance from the AASB and AUASB on applying AASB Practice Statement 2 to climate-related and other emerging risks. It explains how such risks may be material to financial statements, outlines related accounting and auditing considerations, and emphasises the need for transparent disclosure and investor-relevant information.
Research
13 December 2018

Australian Accounting Standards Board (AASB)

Government Organisations & Departments
Australian Accounting Standards Board (AASB) is a government agency that develops, issues and maintains accounting and external reporting standards across Australia. It aligns Australian standards with International Financial Reporting Standards (IFRS) and contributes to global standard-setting.
Organisation
1 research item

Auditing and Assurance Standards Board (AUASB)

Government Organisations & Departments
Auditing and Assurance Standards Board (AUASB) is an independent statutory agency of the Australian Government, responsible for developing, issuing and maintaining high-quality auditing, assurance and sustainability assurance standards. Its standards are legally enforceable under Corporations Act 2001 for audits and reviews of financial reports in Australia.
Organisation
1 research item

Lazard

Other
Lazard offers global financial advisory and asset management services, specialising in mergers and acquisitions, restructuring, capital markets and investment strategy. Founded in 1848, it serves institutional clients, corporations, governments and high-net-worth individuals across 40+ cities worldwide.
Organisation
1 research item

Find resources by SDG's

No Poverty

End poverty in all its forms everywhere
01

Zero Hunger

End hunger, achieve food security and improved nutrition and promote sustainable agriculture
02

Good Health and Well-being

Ensure healthy lives and promote well-being for all at all ages
03

Quality Education

Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
04

Gender Equality

Achieve gender equality and empower all women and girls
05

Clean Water and Sanitation

Ensure availability and sustainable management of water and sanitation for all
06

Affordable and Clean Energy

Ensure access to affordable, reliable, sustainable and modern energy for all
07

Decent Work and Economic Growth

Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
08

Industry, Innovation and Infrastructure

Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation
09

Reduced Inequality

Reduce inequality within and among countries
10

Sustainable Cities and Communities

Make cities and human settlements inclusive, safe, resilient and sustainable
11

Responsible Consumption and Production

Ensure sustainable consumption and production patterns
12

Climate Action

Take urgent action to combat climate change and its impacts
13

Life Below Water

Conserve and sustainably use the oceans, seas and marine resources for sustainable development
14

Life on Land

Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss
15

Peace and Justice Strong Institutions

Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
16

Partnerships to Achieve the Goal

Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development
17

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