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The greenhouse gas protocol: A corporate accounting and reporting standard

World Resources Institute
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
Research
13 April 2004

Targeting net zero: The need to redesign bank decarbonization targets

Reclaim Finance
This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.
Research
18 September 2024

Kantar

Commercial Research Providers
Kantar is a global leader in marketing data, insights and analytics, supporting over 96 of the world’s top 100 advertisers across 90+ markets. It combines behavioural and attitudinal data to inform brand strategy, creative testing, media effectiveness, customer experience and sustainable growth.
Organisation

The value of NGO activism

NGO campaigns alleging environmental and social “E&S-washing” lead to negative stock and media responses, especially on financially material issues. Firms reduce direct emissions following climate-related allegations—often shifting them to supply chains. NGOs also prompt investor engagement, suggesting a monitoring role despite unintended consequences such as increased indirect emissions.
Research
2 April 2024

Artificial intelligence in financial services

World Economic Forum
AI is reshaping financial services by enhancing efficiency, reducing costs and unlocking new revenue opportunities. With $97 billion in projected investment by 2027, firms must address risks like misinformation and data bias while prioritising governance, regulation and workforce reskilling to ensure responsible, secure and effective AI adoption.
Research
21 January 2025

Global responsible investment trends: Inside PRI reporting data 2025

Principles for Responsible Investment (PRI)
The 2025 PRI report analyses data from 3,048 signatories, highlighting trends in climate risk management, stewardship, and human rights. Asset owners show increased engagement, with climate and social issues gaining priority. Investors continue integrating responsible investment into decision-making and oversight, with varied progress across policy, governance, and disclosure practices.
Research
26 March 2025

Human rights due diligence for private markets investors: A technical guide

Principles for Responsible Investment (PRI)
This guide outlines how private markets investors can integrate human rights due diligence into investment processes, aligned with the UN Guiding Principles. It covers policy commitments, risk assessment, stakeholder engagement, and remedy provision to address human rights impacts, mitigate risk, and meet evolving legal and societal expectations.
Research
7 June 2023

Pursuing impact within a portfolio: Insights from institutional asset owners

Global Impact Investing Network (GIIN)
This report explores how institutional asset owners integrate impact goals into portfolio strategy. Through four case studies, it examines aligning financial returns with social and environmental outcomes using an impact lens. It highlights investment approaches addressing climate change, health, regional development and systemic inequality across diverse asset classes and geographies.
Research
18 October 2024

A time for change in the sustainable fund market: Reflections and recommendations in a new regulatory environment

International Capital Market Association
The report examines recent regulatory shifts in Europe and the UK affecting sustainable funds. It outlines rebranding impacts, highlights inconsistencies in fund categorisation, and stresses the need for broader sustainability definitions beyond the EU Taxonomy to avoid constraining investment opportunities and to better accommodate transition-related financial products.
Research
25 March 2025

Between impact and returns: Private investors and the sustainable development goals

Wealthy private investors increasingly align their portfolios with the UN Sustainable Development Goals (SDGs), seeking both measurable impact and financial returns. Investors favour SDGs linked to higher expected profits, leading to underinvestment in less profitable goals. Findings are based on portfolio data, surveys, and interviews with 60 high-net-worth individuals.
Research
11 April 2022

Environmental Finance's biodiversity insight series

Environmental Finance
This series explores the evolving role of biodiversity in sustainable finance, investment strategies, and regulatory developments. It examines biodiversity risk, natural capital investment, reporting frameworks, and financial instruments supporting conservation efforts. The series provides insights into emerging market mechanisms, data challenges, and the integration of biodiversity considerations into financial decision-making.
Benchmark/series

Impact investment unlocking equity for scaling the use of agriculture by-products for sustainable livelihoods

This blueprint provides a model for using private finance to develop compensatory habitats through habitat banking. It demonstrates how investors can generate returns while contributing to biodiversity conservation and habitat restoration.
Research
27 March 2024

The race against time for smarter development: To be smart, the digital revolution will need to be inclusive

United Nations Educational, Scientific and Cultural Organization (UNESCO)
The report underscores the need for inclusivity in the digital revolution, highlighting gender disparities in STEM fields. Women are underrepresented in digital and engineering roles, limiting their access to future job opportunities. Policy interventions, improved workplace conditions, and equitable funding are essential to fostering diversity in technological innovation and ensuring sustainable, inclusive development.
Research
27 June 2021

CDSB framework: Application guidance for biodiversity-related disclosures

Climate Disclosure Standards Board (CDSB)
The CDSB Framework application guidance for biodiversity-related disclosures (the Biodiversity Application Guidance) has been produced by CDSB to assist companies in the disclosure of the material information about the risks and opportunities that biodiversity presents to an organisation’s strategy, financial performance and condition within the mainstream report (biodiversity-related financial disclosure). It is designed to supplement the CDSB Framework for reporting environmental and climate change information to investors (CDSB Framework).
Research
30 November 2021

Infrastructure tokenization: Does blockchain have a role in the financing of infrastructure?

The World Bank
The report explores the potential of blockchain technology in financing infrastructure projects. It evaluates blockchain's capabilities in enhancing efficiency, transparency, and accessibility in infrastructure tokenisation, while addressing challenges like regulatory constraints, market adoption, and technical barriers. The findings highlight both opportunities and limitations for integrating blockchain into infrastructure financing.
Research
18 April 2023

Biodiversity finance reference guide

International Finance Corporation
This reference guide builds on the Green Bond Principles and Green Loan Principles as well as related resources, including the ICMA Handbook for Impact Reporting. It also aligns with targets in the recently adopted Global Biodiversity Framework. Both the Green Bond Principles and Green Loan Principles list biodiversity as an eligible use of proceeds. However, they do not provide a granular description of the types of projects that fit this category. The purpose of this reference guide is to address this gap and provide an indicative list of investment activities that contribute to protecting, maintaining, or enhancing biodiversity and ecosystem services and sustainably managing living natural resources through the adoption of practices that integrate conservation needs and sustainable development.
Research
14 June 2023
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