Library | ESG issues

Purpose & Mission

An organisation’s purpose defines its core reason for existence, guiding its strategies and operations. In the finance industry, aligning corporate purpose with sustainable practices involves developing innovative financial products, engaging in policy advocacy, and directing capital toward sustainable investments. This alignment fosters long-term value creation and supports the transition to a sustainable economy.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
133 results
REFINE
SHOW: 16

The SDG partnership guidebook: A practical guide to building high-impact multi-stakeholder partnerships for the Sustainable Development Goals

United Nations Industrial Development Organization (UNIDO)
This guidebook provides a practical framework for building high-impact multi-stakeholder partnerships for the SDGs. It details the partnering lifecycle, essential building blocks like trust and governance, and strategies for business engagement and system transformation. The resource helps organisations become fit for partnering to maximise collaborative value and impact.
Research
15 May 2024

A practitioner's guide to impact vehicle structuring

GSG Impact
This guide provides a six-step roadmap for designing and structuring impact investment vehicles. It offers practical frameworks for assessing market gaps, establishing partnerships, and defining investment and impact strategies. Featuring seventeen global case studies, the report emphasises mobilising domestic capital and using blended finance to address underserved social and environmental needs.
Research
24 April 2026

The value of non-value-maximizing managers

European Corporate Governance Institute (ECGI)
This research argues that hiring managers biased towards poorly-measured goals, such as social impact, is often optimal. This selection allows organisations to implement high-powered financial incentives for well-measured tasks without neglecting non-financial objectives. The study highlights how managerial selection and incentive design function as complementary governance tools.
Research
31 August 2026

Legal opinion on enabling impact investing

Parry Field Lawyers
This legal opinion examines how the Trusts Act 2019 enables New Zealand trustees to engage in impact investing. It reframes fiduciary duties, addresses perceived barriers like SIPO wording, and provides practical realities for organisations seeking to align capital investments with charitable purposes while generating financial returns.
Research
18 March 2024

Stakeholder governance and corporate purpose in certified B Corps: Minimizing conflict and fostering collaboration

This research examines how Australian and New Zealand B Corporations implement stakeholder governance through corporate purpose. Based on 20 interviews, it identifies six roles for purpose in decision-making and signalling. The findings suggest that purpose-led models help attract supportive stakeholders and foster collaboration beyond mere conflict resolution.
Research
29 April 2025

The total portfolio approach (TPA): A practical guide for navigating the transition to TPA

CFA Institute Research & Policy Centre
The report examines the Total Portfolio Approach as an alternative to traditional strategic asset allocation. Drawing on interviews and survey evidence, it explains TPA’s investment, governance, risk, sustainability and organisational foundations, outlines a five-level transition pathway, and provides practical guidance for asset owners assessing readiness and implementation.
Research
23 July 2026

AI corporate governance and Ben & Jerry’s risk

European Corporate Governance Institute (ECGI)
This report analyses the governance structures of OpenAI, Anthropic, and Ben & Jerry’s. It examines the risks of appointing independent guardians to prioritise social missions over shareholder profits. The findings highlight how fully insulated guardians can harm investors and undermine their own missions without proper accountability mechanisms.
Research
3 May 2026

LP Scan

ImpactAlpha
ImpactAlpha’s LP Scan is a dealflow and market intelligence resource that tracks limited partner (LP) activity, fund allocations and investment trends across impact investing. It provides insights into institutional investors, capital flows and fundraising activity to help market participants identify opportunities and understand developments in sustainable and impact finance.
Online tool/database

Market-shaping states: A new theory of public sector capacities and capabilities

UCL Institute for Innovation and Public Purpose
This report introduces a market-shaping theory of the public sector, arguing that governments must act as proactive co-creators of public value. It presents a three-layered framework of structural capacities, organisational routines, and dynamic capabilities to help states navigate socio-technical challenges, steer innovation, and drive sustainable societal transformations.
Research
12 February 2026

Acceleration is not a strategy: A framework for directing AI towards public value before it's too late

Institute for Public Policy Research (IPPR)
This report outlines a framework for European governments to steer artificial intelligence towards public value rather than just accelerating sector growth. It recommends implementing AI directionism by targeting high-impact uses, preparing priority sectors for adoption, curbing big tech monopolies, and ensuring the economic benefits are broadly shared.
Research
15 April 2026

RIAA Conference Australia 2026 - Companion Resources

Responsible investment has moved well beyond principles and pledges. Today’s challenges require practical capability and informed judgement. The RIAA Conference is a must-attend event for finance, sustainability and industry practitioners who want to focus on the key themes for responsible investment in 2026 and what implementation really looks like. Designed as an immersive, hands-on experience, the program focuses on the systems that underpin strong financial performance, and will help you understand how climate, nature, technology, governance and regulation intersect. 

These specially curated companion resources have been recommended by the conference speakers and Altiorem team.
Article
14 May 2026

Hedging ambiguity with pro-social preferences: An illustration from green finance

National Bureau of Economic Research (NBER)
The paper argues that pro-social preferences can offset ambiguity aversion in green finance by acting as a behavioural hedge. Using ambiguity-based investment models, the authors show socially motivated investors may accept uncertain green assets, lowering effective hurdle rates and supporting private capital flows into sustainable projects.
Research
22 April 2026

Tackling governance and financing for sustainability transitions

International Resource Panel
The report argues current financial systems misallocate capital towards resource-intensive activities, hindering sustainability transitions. It recommends policy, governance and financial reforms to redirect investment towards resource efficiency, low-carbon development and equitable transition pathways, particularly in resource-dependent economies.
Research
6 June 2025

Indigenous wisdom and co-creation towards decolonisation: A review of Indigenous inclusion in management education

This review finds Western business schools have often excluded Indigenous knowledge, and argues decolonising management education requires Indigenous self-determination, truth-telling, trust-building, co-created curricula and relational pedagogies grounded in Indigenous wisdom and communities.
Research
25 April 2026

Forever wild series

Forever Wild
This series outlines the Forever Wild Initiative’s approach to financing and managing large-scale wilderness landscapes through blended capital models, community co-design, and nature-based enterprises. It documents the development of equitable nature finance structures that integrate conservation, economic activity, and social outcomes across landscapes.
Benchmark/series
27 August 2025

Driving positive social change through co-operatives and mutual enterprises (CMEs)

Altiorem
This guide explains how co-operatives and mutual enterprises can support social change through democratic governance, member focus and long-term value. It argues they can improve stability, competition and sustainability in finance, while noting challenges including regulation, capital raising and market awareness.
Research
15 November 2024
PREV
1 of 9
NEXT
Ask Alma
Join or sign in to use Alma, Altiorem’s AI Agent. Free members get 5 questions a month.