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Integrated decision-making framework

Capitals Coalition (CapsCo)
The Capitals Coalition’s Integrated Decision-Making Framework provides a structured approach to incorporating natural, social, human and produced capital into organisational decisions. It offers stepwise guidance, governance and technical tools to support consistent valuation of impacts and dependencies, enabling finance professionals to integrate sustainability considerations into decision-making processes.
Research
26 November 2025

Modern slavery and human rights: Policy and evidence centre

Modern Slavery and Human Rights Policy and Evidence Centre
The Modern Slavery and Human Rights Policy and Evidence Centre is a UK-based research initiative that funds and co-creates independent, policy-focused research on modern slavery. It brings together academics, policymakers, businesses and civil society to improve evidence-based laws, policies and practices addressing modern slavery globally.
Research

Evidensia

ISEAL Alliance
Evidensia is an open-access platform that curates and synthesises credible research on the sustainability impacts of supply chain initiatives and tools. It enables users to access, interpret and compare evidence, supporting informed decision-making and improving the effectiveness of market-based sustainability approaches.
Research

Our Watch: Change the story and key frameworks

Our Watch
Change the Story is an evidence-based national framework developed by Our Watch to guide the primary prevention of violence against women in Australia. It examines social, economic and cultural drivers of gender inequality and outlines coordinated actions across institutions and communities to address these underlying causes.
Research

Investor democracy

European Corporate Governance Institute (ECGI)
Examines investor democracy in pension funds using deliberative mini-publics and a binding member vote. Finds informed deliberation shifts preferences towards impact investing despite potential lower returns, with broader member support leading to increased allocations, demonstrating how structured participation can guide sustainable investment decisions.
Research
13 February 2026

ESRS–ISSB standards: Interoperability guidance

International Sustainability Standards Board (ISSB)
Guidance outlines alignment between ESRS and ISSB sustainability standards, focusing on climate disclosures, materiality and reporting requirements. It maps corresponding provisions, highlights differences, and explains how entities can achieve compliance with both frameworks to improve efficiency and consistency in sustainability reporting.
Research
1 May 2024

UNESCO Digital Library

United Nations Educational, Scientific and Cultural Organization (UNESCO)
UNESDOC is UNESCO’s digital library providing open access to over 350,000 publications, reports, and archival materials across education, science, culture, and communication. It serves as a central repository of UNESCO’s institutional knowledge, supporting research, policy analysis, and informed decision-making on global development issues.
Research

Harnessing Climate and SDGs Synergies

United Nations Framework Convention on Climate Change (UNFCCC)
UN resources on climate–SDG synergies examine how integrated approaches to climate action and sustainable development can deliver social, economic and environmental co-benefits. They highlight policy alignment, investment efficiency, and cross-sector strategies to support national planning, reduce costs, and address significant climate and SDG financing gaps.
Research

Handbook of sustainable finance

This handbook explains sustainable finance concepts, ESG scoring, regulation, reporting, sustainable products, impact investing, biodiversity, climate risk measurement, transition and physical risk modelling, portfolio construction, stress testing and risk management for finance practitioners.
Research
9 February 2026

Systemic Impact Investment Standard

The Systemic Impact Investing Standard is an independently audited framework enabling asset owners to assess whether asset managers’ strategies, processes and outcomes align with delivering systemic impact. It supports improved investment decision-making by emphasising sourcing, management and measurement practices that generate credible, system-level social and environmental outcomes.
Research
24 October 2025

UK Stewardship Code 2026

Financial Reporting Council (FRC)
The UK Stewardship Code (2026) sets voluntary principles for asset owners, managers and service providers to demonstrate effective stewardship through transparent, outcomes-focused reporting, supporting responsible capital allocation and long-term value creation for clients and beneficiaries.
Research
3 June 2026

Sustainability-linked bond handbook

Anthropocene Fixed Income Institute
The Sustainability-Linked Bond Handbook provides a practical overview of sustainability-linked bonds, covering structure, pricing models and market dynamics. It combines financial analysis with sustainability considerations and includes over 40 case studies, offering guidance for investors and issuers on integrating these instruments into fixed income strategies.
Research
13 May 2024

Sectoral roadmaps as the backbone of transition planning: Linking NDCs, finance and the real economy

United Nations Environment Programme Finance Initiative (UNEP FI)
Sectoral roadmaps translate national climate targets into sector-specific decarbonisation pathways, guiding policy, investment and corporate transition plans. They align real-economy activity with finance, reduce uncertainty, and support risk assessment and capital allocation, strengthening the credibility and implementation of whole-economy transition planning.
Research
16 April 2026

GRI Standards

Global Reporting Initiative
The GRI Standards are globally recognised sustainability reporting guidelines enabling organisations to disclose economic, environmental and social impacts in a consistent and comparable way. They support transparency, accountability and informed decision-making by helping organisations identify, measure and communicate material ESG impacts and contributions to sustainable development.
Research
1 January 2016

IFC's performance standards on environmental and social sustainability

International Finance Corporation
The IFC Performance Standards (2012) form part of the Sustainability Framework, setting requirements for clients to identify, manage, and mitigate environmental and social risks in financed projects. They comprise eight standards covering areas such as labour, resource efficiency, biodiversity, and community impacts, and are widely used as a global benchmark for responsible investment.
Research
1 January 2012

Recharge for rights: Ranking the human rights due diligence reporting of leading electric vehicle makers

Amnesty International
Amnesty International assesses 13 leading EV makers’ public reporting on human rights due diligence in battery mineral supply chains. It finds uneven progress since 2017, but no company demonstrates adequate alignment with international standards; Mercedes-Benz and Tesla lead, while BYD ranks last.
Research
24 October 2024
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