Library | ESG issues
Environmental
The environmental pillar in ESG (environmental, social, and governance) assesses an organisation’s impact on the planet. It includes issues such as climate change, biodiversity, waste management and water management. Strong environmental practices help businesses reduce risks, comply with regulations, and drive long-term sustainability.
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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.
&Bloom's New Zealand Climate Standards Toolkit
The New Zealand Climate Standards (NZCS) Toolkit, based on guidance from the External Reporting Board (XRB), supports entities in adopting climate-related disclosure standards. It provides a question directory, principles, and a glossary to facilitate compliance. Emphasising judgement over a checklist approach, it aims to prepare stakeholders for effective climate reporting.
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.
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.
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.
Let's discuss nature with climate: Engagement guide
This guide supports investors in integrating nature and climate considerations into investment strategies. It offers insights and frameworks for addressing the interconnected challenges of climate change and biodiversity loss, promoting holistic and sustainable investment approaches.
Insights into UNEP FI’s TNFD pilots: Insights into deep-dive UNEP FI pilots to ensure effective uptake of the final TNFD framework
This publication provides investors with insights from pilot projects supporting the TNFD framework. It highlights best practices and lessons learned for integrating nature-related financial disclosures into investment strategies, enhancing transparency and sustainability. It outlines the valuable insights gained and significant findings obtained from a global pilot project initiated by UNEP FI in conjunction with 20 financial institutions.
How to achieve deforestation-free pensions
This guide provides investors with a roadmap for creating deforestation-free pension portfolios. It offers strategies and best practices for identifying and mitigating deforestation risks, ensuring responsible investment in pension funds.
Handbook for the implementation of nature-based solutions for water security: Guidelines for designing an implementation and financing arrangement
This handbook offers operational advice and project preparation guidelines, including hands-on formats that project proponents can use continuously and iteratively to develop the entire business case of NbS, enabling them to go from the idea stage towards an investment proposal or investment project stage that can be effectively assessed by potential investors. To illustrate the use of these guidelines the handbook presents the results of their application to three cases in Europe within the NAIAD project and to one case in Asia that was part of the Water as Leverage for Resilient Cities Asia programme.
Guidelines for blue finance: Guidance for financing the blue economy, building on the Green Bond Principles and the Green Loan Principles
This guidance document aims to provide a list of eligible use of proceeds to support private investments aligned with the Green Bond Principles and Green Loan Principles and contributing to Goals 6 and 14 of the United Nations Sustainable Development Goals — “Ensure availability and sustainable management of water and sanitation for all,” and “Conserve and sustainably use the oceans, seas and marine resources for sustainable development.” This document identifies eligible blue project categories to guide IFC’s investments to support the blue economy, in line with the Green Bond Principles and Green Loan Principles.
Guidance on scenario analysis
This document provides guidance for organisations who choose to use scenario analysis to explore the possible consequences of nature loss and climate change, the ways in which governments, markets and society might respond, and the implications of these uncertainties for business strategy and financial planning. It includes a collection of practical tools, templates and techniques, in addition to general guidance. This guidance supports organisations in conducting a qualitative scenario workshop, focusing the exercise on testing, refining and stretching their thinking, planning and decision-making.
Accounting for cryptocurrency climate impacts
The report examines the greenhouse gas (GHG) emissions associated with cryptocurrencies, proposing a hybrid allocation method to attribute these emissions to stakeholders based on cryptocurrency holdings and transactions. It highlights the environmental impact of Proof-of-Work protocols, the efficiency of Proof-of-Stake, and offers guidance aligned with GHG Protocol standards.
Environmental impact of digital assets
The report highlights the environmental impact of digital assets, focusing on energy-intensive proof-of-work (PoW) consensus mechanisms in cryptocurrencies like Bitcoin. It underscores significant carbon emissions and advocates transitioning to less energy-demanding models, renewable energy use, and cross-border cooperation. Policy recommendations include targeted regulation, enhanced data transparency, and leveraging distributed ledger technologies for sustainable finance.
When the bee stings: Counting the cost of nature-related risks
In collaboration with the TNFD, and aligned with its newly released recommendations, BloombergNEF has examined 10 instances of companies suffering material financial losses, the threat of such losses and share price pressure from poorly handled interactions with nature. The case studies demonstrate the financial importance of a business understanding and managing its impacts and dependencies on the natural world.
Our commitment to nature: Supporting biodiversity and sustainable land use through engagement
This paper outlines Federated Hermes' expectations and engagement priorities for sectors characterised by having high biodiversity impacts and dependencies. These include consumer goods and retail, agrochemicals, mining and materials, oil and gas, utilities, real estate and construction, and finance.