Library | ESG issues

Climate Change

Climate change, driven by human-induced greenhouse gas (GHG) emissions, is increasing global temperatures and extreme weather events. Major GHGs like carbon dioxide and methane primarily come from burning fossil fuels, deforestation, and agriculture. Key sectors contributing to emissions include energy, industry, transport, buildings, and land use, making mitigation and adaptation essential for environmental and economic stability.

Team Altiorem recommends

Framing and language for effective climate conversations

Finance relevance: Broader finance community
Expert guide
11 June 2024
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International Union for Conservation of Nature (IUCN)

Government Sponsored / Multilateral Organisations
International Union for Conservation of Nature (IUCN) is a global membership Union—comprising governments, NGOs and civil-society organisations—that works to conserve biodiversity and promote sustainable use of natural resources. Founded in 1948, IUCN mobilises a network of over 1,400 Member organisations and around 16,000 experts worldwide. IUCN monitors species and ecosystems, develops data-driven policy guidance, and supports conservation and restoration projects across lands, oceans, freshwater systems and climate-sensitive regions.
Organisation
1 research item

CLIMATEWATCH

World Resources Institute
Climate Watch is a free, open-data platform aggregating global and national climate information: historical greenhouse-gas emissions, future scenarios, and countries’ climate commitments (NDCs, long-term strategies, net-zero pledges).
Online tool/database

Climate Policy Database

NewClimate Institute
The Climate Policy Database (CPDB) is an open, collaborative resource that compiles detailed information on climate-change mitigation policies worldwide. It categorises and tracks over 6,500 policies across nearly 200 countries, enabling comparison of policy adoption, identification of mitigation gaps, and support for climate-policy analysis.
Online tool/database

Missing ingredients: How agriculture and diet get overlooked in media coverage of climate change

Center for Biological Diversity
The report finds agriculture particularly animal agriculture and diet, receives disproportionately little climate coverage. Only small fractions of articles mention meat or dietary shifts, despite their emissions significance. Coverage is declining overall, limiting public awareness and policy momentum. The analysis urges more accurate, comprehensive reporting on food-system climate impacts.
Research
23 November 2025

Brighter Green

Finance / Corporate Focused NGOs & Think Tanks
Brighter Green is a New-York-based public policy action tank advocating for equity, sustainability and rights. It conducts research and promotes policy reform addressing environmental protection, animal welfare, biodiversity, climate and food-system justice — especially in the global South.
Organisation
1 research item

The (climate) Health Attribution Library

The Health Attribution Library is a curated “living” database compiling peer-reviewed studies that quantify human-health impacts of anthropogenic climate change through end-to-end detection and attribution analysis.
Online tool/database

Elephant in the boardroom: People are missing in corporate supply chain goals

World Resources Institute
The report finds large companies emphasise environmental supply chain goals while rarely investing in people. Only 12% set worker-focused targets, and few pursue partnership-based approaches. It argues SMEs lack capacity to meet rising expectations and calls for people-centred, collaborative investment to support equitable supply chain transitions.
Research
1 September 2025

Planetary solvency – finding our balance with nature

Institute and Faculty of Actuaries (IFoA)
This report outlines how climate and nature risks threaten the Earth system that underpins economies and societies. It proposes a Planetary Solvency framework, using risk-led assessment principles to inform policymakers of escalating systemic risks, tipping points and mitigation needs, emphasising the urgency of realistic global risk management to avoid severe disruption.
Research
1 January 2025

Agriculture sector climate change scenarios

The Aotearoa Circle
The report outlines climate change scenarios for New Zealand’s agriculture sector, assessing physical and transition risks across regions and farm systems. It presents orderly, disorderly and hothouse futures, highlighting impacts on production, land use and communities, and providing a foundation for sector-wide resilience planning and adaptation.
Research
12 June 2025

Agriculture sector climate change scenarios and adaptation roadmap

The Aotearoa Circle
The report outlines climate change risks and opportunities for New Zealand’s agriculture sector, presenting shared scenarios and an adaptation roadmap. It identifies key challenges, drivers of change and priority actions to strengthen resilience, guide investment, support innovation and enable a coordinated, sector-wide response.
Research
1 June 2023

Essential guide to valuations and climate change

Accounting for Sustainability (A4S)
This guide provides a framework for incorporating climate-related risks and opportunities into business valuations. It outlines a five-step process, highlights data and disclosure challenges, and illustrates application through case studies. The aim is to support more consistent, transparent and informed valuation practice as climate impacts become increasingly material.
Research
10 December 2020

Sustainable Finance Roundup November 2025: Transition Turning Points and Rising Accountability

This month’s sustainable-finance roundup highlights faster transition momentum, rising physical risks and a tightening focus on accountability. COP30 reinforced expectations for stronger 2035 targets, while national actions underscored diverging paths toward decarbonisation. Markets continued shifting toward clean energy and resilience, and new science made climate harms more visible. With regulatory scrutiny and litigation increasing, transition credibility and real-economy resilience are becoming core drivers of financial risk and investment decisions.
Article
1 December 2025

Responsible banking blueprint: A roadmap for action on climate, nature and biodiversity, healthy and inclusive economies and human rights

United Nations Environment Programme Finance Initiative (UNEP FI)
This report outlines a blueprint for responsible banking, detailing how banks can embed climate, nature, human rights, and inclusive economy considerations into strategy, governance, client engagement, capital allocation and disclosure. It provides guidance on setting and implementing targets to align portfolios and practices with global sustainability frameworks.
Research
1 October 2024

Oxygen Consulting

Commercial Research Providers
Oxygen Consulting offers specialist sustainability consulting services across carbon, climate and nature, sustainability strategy and advisory, disclosure and reporting, audit and assurance, and capability development. Serving organisations in New Zealand across diverse sectors, it supports measurement, strategy formation and robust sustainability-governance frameworks to drive meaningful business impact.
Organisation
1 research item

The investor climate policy engagement paradox

The article explores the paradox in which institutional investors focus heavily on climate-risk disclosure, an area of comfort and perceived legitimacy, while underinvesting in real-economy climate policy that could meaningfully reduce systemic risk. It argues that meaningful climate action requires shifting from technocratic “managing tons” approaches toward politically challenging asset revaluation and more robust policy engagement.
Article
21 November 2025

Trophic rewilding can expand natural climate solutions

This paper argues that restoring wild animal populations can significantly enhance natural climate solutions by boosting carbon capture and storage across ecosystems. It presents evidence that animal-driven processes can help reduce emissions shortfalls and supports integrating trophic rewilding into climate and biodiversity policy.
Research
27 March 2023
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