This study examines financial and carbon-related impacts of fossil fuel divestment strategies. Empirical analysis of a Canadian stock index suggests ethical divestment reduces carbon exposure and performs as well or better than the benchmark.

This paper presents a framework for evaluating responsible investment (RI) approaches that re-align investment practice with purpose. It unifies the field, generates a coherent framework for designing quality RI offerings, and supports meaningful comparison of diverse RI offerings. It is essential reading for investors interested in RI.

This report examines the ongoing crises of environmental and social breakdown, exploring their interconnected drivers and feedbacks. It offers pragmatic and personal solutions, challenging the myth of progress, and suggesting thoughtful change as the only hope for navigating this uncertain future.

This report explores the use of technical assistance to enhance the impact of investments in challenging sectors. With contributions from industry professionals, the report highlights motivations, uses and challenges of capacity-building support, and provides analysis to encourage discussion and shape future practice.

This report explores how engaging with beneficiaries can improve investments' environmental, social, and governance (ESG) performance. It outlines a four-step process for investment professionals to understand and align with beneficiaries' sustainability preferences, ultimately strengthening a fund's performance and maintaining social license.

This report is a discussion paper on tax fairness and its impact on institutional investors. Six principles guide the initiatives to bring transparency and systematic approach in dealing with tax issues in the investment industry. It also outlines past legal and regulatory efforts and recommendations for future stakeholder engagement to improve tax arrangements.

Increase in women's representation in business leadership positions intensifies environmental, social, and governance (ESG) standards. 70 peer-reviewed papers published from 2008 to 2017 proportionally associate higher diversity with better firm performance. The compendium of available material evolves into a pressing case for more women in boards and other leadership roles.

This tool aims to help small to mid-sized enterprises (SMEs) manage environmental and social risk and support long-term growth. The tool is contextualised for SMEs and provides comprehensive guidance focusing on environmental, social, and governance risk factors while presenting a pathway for manageable, systemic improvements.

This report highlights the importance for Institutional Asset Owners (IAOs) to apply an impact lens approach to their portfolio construction. By creating impact philosophies and policies, IAOs can align impact thematic(s) and drive an evolution towards providing both impact and financial returns to their beneficiaries.

This report assesses the first decade of implementation of the UN Guiding Principles for Business and Human Rights and the role of institutional investors in promoting investor responsibility to respect human rights. Enabling environments for rights-respecting investment have emerged, however, access to remedy for victims requires urgent attention, and other investment ecosystem actors must step up.

The COMPASS is a methodology for investors to assess and compare impact data to maximise social or environmental returns. Upon collecting standardised data, this paper provides a step-by-step process to normalise impact information, using three key analytic figures, and to create benchmarks within peer groups to aid investment decision-making.

This research of 14,000 people from 9 countries discovered that 93% say that the COVID-19 pandemic has changed their perception of environmental sustainability. Individuals are, as a result, looking to invest in companies that prioritise environmental responsibility and expect them to communicate sustainability benchmarks and future plans clearly. In addition, more than half of consumers would work for a company that values sustainability, which is increasingly becoming a top hiring consideration.

The Future-Fit Business Benchmark Methodology Guide provides a free tool to help companies pursue a vision of a flourishing future. With 23 break-even Goals, 24 positive pursuits, and complementary indicators, it offers science-based guidance on how to transform business operations, procurement practices, and products in pursuit of future-fitness.

This report outlines the legal obligations of Canadian pension plan fiduciaries to consider the financial risks and opportunities presented by climate change in their investments. It provides practical guidance, based on recent case law and expert recommendations, for fiduciaries to fulfill their responsibilities to plan beneficiaries.

This briefing for investors examines the intersection of climate change and modern slavery. It details how environmental and social risks are interconnected and can materially affect a company's long-term profitability. The report provides case studies and tools to help investors identify, assess, and respond to these risks in their portfolios.

The report examines the durability of corporate impact investing strategies in advancing positive social, economic, and environmental outcomes while remaining financially sound. It explores impact themes, capital sources and risk-return strategies of corporates. The report concludes with recommendations to build and maintain impact investing programs over the long term.