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We summarise credible research and reports on sustainable finance and ESG issues. Our summaries, along with our AI ChatBot saves members time reading large reports, to focus on knowledge building and action.
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Nagoya Protocol on access to genetic resources and the fair and equitable sharing of benefits
The Nagoya Protocol is an international agreement under the Convention on Biological Diversity, aiming to ensure fair and equitable sharing of benefits arising from the utilisation of genetic resources. It enhances legal certainty and transparency for providers and users of these resources, promoting sustainable use and conservation of biodiversity while respecting traditional knowledge and contributing to global environmental and development goals.
Mo’otz Kuxtal guidelines
The Mo’otz Kuxtal Guidelines provide a framework for obtaining free, prior, and informed consent from Indigenous communities regarding the use of their traditional knowledge. For investors and financial institutions, these guidelines can inform corporate engagement on FPIC and help to identify and mitigate legal and reputational risks.
The Tkarihwaié: RI code of ethical conduct to endure respect for the cultural and intellectual heritage of indigenous and local communities
Developed in consultation with Indigenous Peoples, this code of ethical conduct aims to ensure respect for the cultural and Intellectual Heritage of Indigenous and Local Communities relevant to the Conservation and Sustainable Use of Biological Diversity. The code is intended to provide a collaborative framework ensuring the effective participation and prior informed consent or involvement and approval of indigenous and local communities in activities, including research proposed, on their knowledge, territories and related resources.
Akwé: Kon guidelines
Developed in consultation with Indigenous Peoples, this document contains voluntary guidelines for the conduct of cultural, environmental and social impact assessments regarding developments proposed to take place on, or which are likely to impact on, sacred sites and on lands and waters traditionally occupied or used by indigenous and local communities.
Unlocking the biodiversity-climate nexus - A practitioner's guide for financial institutions
This investor guide presents three steps that financial institutions can follow to use existing tools and datasets to screen investments for exposure to nature-related risks, taking into consideration the climate-nature nexus. The guide was written by financial institutions for financial institutions.
TNFD nature-related risk and opportunity registers
The TNFD risk and opportunity registers outline different categories of nature related risks and opportunities, indicate useful information to record for each risk and opportunity identified and provide connections to other categories of metrics and prioritisation criteria outlined in the TNFD LEAP approach. The TNFD risk and opportunity registers provide a template that can be completed by an organisation as they work through the Assess phase.
Nature strategy handbook: A practical guide for businesses
This guide was developed to support businesses and financial institutions to develop nature strategies, and contribute to nature positive. The guide follows four, high-level business actions outlined in ACT-D: Assess, Commit, Transform and Disclose.
Corporate sustainability reporting directive 2024
The Corporate Sustainability Reporting Directive (CSRD) introduces phased sustainability reporting for entities from 2025, using European Sustainability Reporting Standards (ESRS). Key requirements include double materiality assessments, mandatory disclosure in management reports, assurance processes, and compliance roadmaps. Businesses must integrate financial and sustainability reporting to align with evolving EU regulations.
Australian sustainability reporting standards 2024
The 2024 Australian Sustainability Reporting Standards (ASRS) mandates phased sustainability reporting, starting in 2026. It introduces mandatory climate-related disclosures (AASB S2) alongside voluntary general sustainability disclosures (AASB S1). Key preparatory steps include materiality assessments, gap analysis, and compliance roadmaps, with assurance transitioning from limited to reasonable by 2030.
The naming and classification of sustainability topics in the context of impact management
The report examines variations in naming and classifying sustainability topics across 33 global frameworks. These inconsistencies hinder effective impact management and interoperability, limiting holistic understanding. Recommendations include enhancing conceptual coherence, fostering collaboration across frameworks, and improving clarity on emerging topics to support sustainable practices and policy alignment.
The climate-nature nexus: An investor guide to expanding from climate to nature-data
This guide helps investors identify opportunities at the climate-nature nexus, emphasising integrated approaches to reduce risks and enhance returns. It provides tools, case studies, and frameworks to align portfolios with climate and biodiversity goals, fostering sustainable and resilient investments.
Point of no returns part V – leading practice: A guide to current leading practices by asset managers on responsible investment
This report provides investors with insights into leading practices for integrating biodiversity into investment strategies. It highlights best practices, case studies, and practical recommendations for enhancing the sustainability and resilience of investment portfolios.
Nature target setting framework for asset managers and asset owners
The framework seeks to create a shared understanding and common language for investors on target setting, while steering private financial flows in alignment with the mission of the Global Biodiversity Framework to halt and reverse biodiversity loss by 2030. It focuses on listed equity and corporate bonds.
Nature risk profile: A methodology for profiling nature related dependencies and impacts
The technical guideline outlines a methodology for how companies and investors can profile nature-related risks arising from dependencies and impacts of economic activities by combining nature data with data on the locations of companies' activities.
Connecting finance and natural capital: A supplement to the Natural Capital Protocol
This supplement provides financial institutions with a framework for integrating natural capital considerations into their decision-making processes. It offers practical guidance on assessing and valuing natural capital dependencies and impacts, helping institutions manage risks and identify opportunities related to natural capital. It includes methodologies for incorporating natural capital into investment analysis, lending, and insurance underwriting, ultimately promoting sustainable finance practices.
Natural capital and organizations strategies: An overview of available tools
This guide outlines a variety of tools and methodologies designed to help companies integrate natural capital considerations into their business decision-making processes. It provides detailed descriptions of different tools, case studies, and practical examples, enabling businesses to assess their environmental impacts, dependencies, and opportunities. The guide aims to promote sustainable business practices by highlighting the importance of valuing natural capital.