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


Research summaries
1,292
Organisations
556
Expert guides
7
Articles
66
Volunteers
144
Members
3,150
LinkedIn followers
2,763
Toolboxes
1
Online tools/databases
113
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Meet the changemakers building the library.
Our impact
Explore tools, research, and guides driving change.
new to library
A blueprint for best practice in investor collaborations
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.
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.
Australia's new horizon: Climate change challenges and prudential risk
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.
Lazard Levelized Cost of Energy
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.
Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2
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.
Australian Accounting Standards Board (AASB)
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.
Auditing and Assurance Standards Board (AUASB)
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.
Lazard
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.
Find resources by practice
Build your understanding or take action across key sustainable finance practices.
Find resources by SDG's
Zero Hunger
End hunger, achieve food security and improved nutrition and promote sustainable agriculture
02
Quality Education
Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
04
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
Sustainable Cities and Communities
Make cities and human settlements inclusive, safe, resilient and sustainable
11
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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