This paper examines the importance of assurance in corporate carbon accounting, finding that firms with assurance report higher carbon intensity than peers; and that controlling for assurance, there is no evidence that SBTi target-setters reduce their future emissions, while firms that obtain assurance reduce future carbon intensity.

This toolkit was prepared to design and issue gender bonds in Africa. It provides recommendations for issuers and investors on the issuance and monitoring of gender bonds with a focus on transparency and reporting.

This report analyses the growth of impact investing strategies among European pension funds. The report examines challenges and opportunities, regulatory restrictions, impact measurement and management, private equity case studies, and emerging investments in affordable and social housing.

This report provides practical guidance for asset allocators to evaluate and manage private market funds that invest for positive impact. It covers the pre and post-investment stages, including conducting diligence of impact managers and monitoring and engaging with them

This is a comprehensive and insightful guide for organisations seeking to engage with angel investors and support the development of entrepreneurship ecosystems in emerging markets. The report covers key topics such as the nature of angel investing, challenges facing angel networks, best practices and strategies, and practical tools for development institutions.

This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies.

This report summarises how investors utilize corporate reporting to manage climate-related financial risks, identify opportunities, and set strategies for transitioning to net-zero emissions. The report contains investors' expectations from climate reports, insights on scenario analysis, and recommendations for improving corporate disclosure on climate risks.

This research paper argues that central banks and financial supervisors must adopt a precautionary policy approach to address the increasing nature-related financial risks in both the real economy and the financial system. This approach should be integrated into a wider set of regulatory and policy instruments to tackle environmental breakdown.

This report explores investor deforestation initiatives. It assesses existing tools and datasets, identifies gaps, and offers recommendations. The report highlights the importance of managing deforestation risk while acknowledging the complexity of supply chains and information gaps.

This sustainability bond framework was published to finance expenditures supporting green and social categories compliant with eligibility criteria. The framework adheres to the highest standards of environmental and social impact reporting.

This is a comprehensive resource to help organisations make sustainable impact investing decisions. Covering everything from impact measurement to legal structuring, this guide contains expert insights and is designed to be an essential tool for the industry.

This report presents recommendations for bridging the gap between financial institutions' lack of structures for local initiatives and subnational governments' lack of knowledge to take that role. It proposes adapting finance data to include integrated value.

This report analyses the duties of trustee directors in relation to climate change risk under the Superannuation Industry (Supervision) Act 1993. It concludes that climate change risk should be considered by trustee directors to the extent that risks intersect with beneficiaries' financial interests. Trustees should weigh relevant information and keep records documenting the decision-making process.

This initiative was designed to align asset managers' portfolios with net-zero targets. However, their methodology lacks standardisation and rigour, leading to ambiguous targets and little progress towards net zero. An overhaul of the initiative is needed to ensure asset managers are held accountable.

This report examines how institutional investors think about climate change and fossil fuel risk. It finds that investors consider these issues subjectively and are primarily concerned with short-term investment horizons. The report argues that understanding investor perspectives is crucial for enhanced mechanisms both to mitigate GHG emissions and minimise climate change-related financial instability.

This is an updated memorandum of opinion with the last one given in 2017. The report looks at recent regulatory and industry statements and develops a two-step approach superannuation trustees should take to remain compliant with their regulatory obligations. Trustees must understand the risk posed by climate change to investments and manage any identified risks.