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Assess and integrate ESG risks and opportunities when investing / lending / underwriting

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Asia in focus: ESG investing and the business and human rights agenda

United Nations Development Programme (UNDP)
The report examines the state of ESG investment in Asia, highlighting the challenges and opportunities faced by investors, regulators, and companies. It explores the rise of ESG funds, active ownership, sustainable bonds, and the evolving regulatory landscape.
Research
11 June 2024

Qualitative assessment of complex and interacting climate risks

This report highlights the limitations of solely relying on quantitative climate risk assessments and emphasises the importance of qualitative methods. It discusses complex interactions between hazards, vulnerabilities, and exposures across built, social, natural, and economic domains, advocating for systems thinking and intersectional approaches to better capture and mitigate climate risks.
Research
3 May 2024

State of nature-related disclosures: Assessing TNFD alignment of nature-related disclosures by firms in high-risk sectors

First Sentier Investors
The report evaluates the alignment of firms' nature-related disclosures with the TNFD framework. It covers eight priority sectors, highlighting disclosure gaps and providing recommendations for improvement to ensure comprehensive, high-quality nature-related reporting.
Research
9 July 2024

Resource Centre digital platform (BHRRC)

Business and Human Rights Resource Centre
The resource Centre digital platform by Business & Human Rights Resource Centre (BHRRC) monitors companies on news and allegations of human rights issues. It helps finance professionals assess corporate performance on human rights, providing insights into risks and compliance. The platform offers up-to-date data on human rights practices across various industries.
Online tool/database

Investors, environmental, social and governance approaches and human rights - Report of the Working Group on the issue of human rights and transnational corporations and other business enterprises

Office of the United Nations High Commissioner for Human Rights
The report clarifies the responsibilities of investors regarding human rights under the Guiding Principles on Business and Human Rights. It highlights how investors can align their environmental, social, and governance (ESG) approaches with these responsibilities, emphasising the integration of human rights considerations in ESG criteria to support sustainable and ethical investment practices.
Research
2 May 2024

Unstructured data and AI: Fine-tuning LLMs to enhance the investment process

CFA Institute
The report discusses the use of unstructured data and AI, particularly large language models (LLMs), in investment processes. It discusses the benefits of fine-tuning these models to improve investment strategies and includes a case study on using AI in ESG investing.
Research
27 April 2024

Modern slavery benchmarking tool

Walk Free
This tool helps businesses to evaluate their efforts in addressing modern slavery. It provides a comprehensive framework to assess risk, policies, and practices, facilitating improvement in combating modern slavery within supply chains and operations. This tool promotes transparency and accountability in corporate practices.
Online tool/database

2024 XDI Asia-Pacific real estate investment trust physical climate risk report

Cross Dependency Initiative (XDI)
This benchmark report assesses the vulnerability of 2,134 assets across 20 APAC REITs to climate risks. By 2050, nearly 10% of properties face high risk, particularly from coastal inundation and flooding, highlighting significant financial implications for investors and the urgent need for adaptation strategies.
Benchmark/series
22 May 2024

Energy transition risks and opportunities initiative's series

European Commission
Energy Transition Risk and Opportunities Initiative (ET Risk) provides finance professionals with tools to assess energy transition risks and opportunities. The project focuses on sustainable finance, ESG impacts, and climate change, helping users make informed investment decisions.
Benchmark/series

Outsized impact: How investment can address the systemic risk of LGBTQIA+ inequality?

Colorful Capital
This report examines the systemic inequity faced by the LGBTQIA+ community in the US, highlighting its significant economic consequences. It provides evidence of the positive link between LGBTQIA+ inclusion and financial performance, and outlines a framework for investors to advance LGBTQIA+ equity through system-level investing.
Research
4 June 2024

Refugee-related investments: Myth or reality?

The World Bank
This report examines the current state of refugee-related investment, a subset of impact investing focused on companies benefiting forcibly displaced people. It discusses the need for sustainable solutions for refugees' economic inclusion, the challenges faced by this nascent field, and recommendations for governments, development partners, and private sector actors to accelerate refugees' social and economic inclusion while benefiting host countries.
Research
27 September 2023

Briefing for finance: Biodiversity

Accounting for Sustainability (A4S)
This briefing highlights how businesses' impact nature and the significant economic and environmental consequences of biodiversity loss. It explores the risks of biodiversity loss and opportunities of investing in nature-based solutions, and offers recommendations for finance professionals to mitigate potential negative impacts and embed biodiversity considerations into decision-making processes.
Research
27 May 2022

Mutuals industry review 2023: Challenges for a purposeful future

Klynveld Peat Marwick Goerdeler International (KPMG International)
This report shows that the mutuals industry increased net assets by 4.2% to AUD$11.7 billion, largely driven by increased interest rates and continued loan growth. The report also highlights key insights into the industry's future, including pathways to a sustainable and customer-centric future, managing the cyber threat, closing the gap on sustainability reporting, AI risks and opportunities, and CPS 230 Operational Risk Management.
Research
7 December 2023

Artificial intelligence and human rights investor toolkit

Responsible Investment Association Australasia (RIAA)
This toolkit aims to provide investors with guidance on how to navigate the intersecting terrain of AI and human rights. It covers the various aspects of AI implementation that have potentially significant implications for human rights, and how investors can engage with companies on these issues. Its focus is on emerging risks and opportunities for investors in the context of rapidly evolving technologies and the ethical challenges they pose.
Research
1 May 2024

An introduction to responsible investment: Biodiversity for asset owners

Principles for Responsible Investment (PRI)
This introductory guide for asset owners explores the financial risks and opportunities associated with biodiversity loss. It explains the relevance of biodiversity to investment processes and outlines how asset owners can incorporate biodiversity considerations into their responsible investment policies, stewardship practices, and disclosures.
Research
9 April 2024

Human rights and climate change: A guide for institutional investors

Klynveld Peat Marwick Goerdeler International (KPMG International)
This guide examines the relationship between climate change and human rights. It highlights the responsibilities of institutional investors to recognise and act on climate-related human rights risks. It also identifies crucial areas of risk for investors and provides an action plan to support investors to integrate the management of climate-related human rights risks into their existing frameworks.
Research
9 December 2021
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