Library | ESG issues
Reporting & Disclosures
Reporting and disclosures provide transparency on a company’s financial performance, strategy, and sustainability practices. Clear, reliable disclosures improve stakeholder trust, inform investment decisions, and drive corporate accountability.
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GIIN's IRIS
IRIS+ provides streamlined, practical, how-to guidance on integrating social and environmental factors into investment decision making. It is free to use.
Biodiversity Indicators Partnership (BIP)
The Biodiversity Indicators Partnership promotes the development, delivery and use of biodiversity indicators. Its primary role is to delivering indicators to monitor progress toward global and national goals and targets, such as those established under the Convention on Biological Diversity, and the Convention on Migratory Species and Ramsar, among others. The BIP also supports indicators used in IPBES Assessment reports and for reporting progress towards Sustainable Development Goals. Indicators supported by the BIP are also used by national and regional government.
Indicators for the Kunming – Montreal Global Biodiversity Framework
This site provides information about the proposed indicators for the monitoring framework for the Post 2020 GBF.
Transition today: A progress update - How investors can support climate transition across portfolios
The report explores how investors can support climate transitions through decarbonisation, alignment with transition pathways, and investments in climate solutions. It emphasises systemic risks, scope 3 emissions, and capital mobilisation to developing economies, offering actionable strategies to integrate climate goals into investment portfolios.
Transforming global finance for climate action: Addressing misaligned incentives and unlocking opportunities
The report identifies systemic barriers preventing the flow of capital to climate-positive projects. It introduces the PIVOT framework, outlining policy vacuum, misaligned incentives, valuation challenges, inactive ownership, and transition misalignment. The report provides actionable solutions for policymakers, investors, and stakeholders to align finance with the Paris Agreement.
Carbon Disclosure Project (CDP) forest and water risk scores
The CDP Scores page provides access to the latest environmental performance assessments of companies and cities. It features the A Lists, highlighting leaders in environmental transparency and action. Users can view detailed scores and responses to understand entities' environmental strategies and progress.
Assessing the nature-related issues of investees’ clients as a Colombian investment management consortium
Grupo SURA’s case study on nature-related issues applies TNFD's LEAP approach to assess deforestation risks within its agricultural investments across Brazil and Colombia. This initiative highlights the need for flexible, location-specific approaches, using geospatial tools and open-source data to identify and prioritise high-impact areas for sustainable risk management and disclosure.
Fiscal policy and sustainable finance: Enhancing the role of the financial sector in achieving the Sustainable Development Goals
The report explores how fiscal policy can mobilise private sector finance for sustainable development in Asia-Pacific. It emphasises green guarantees, subsidies, and roadmaps, showcasing ASEAN+3 successes in aligning fiscal policy with climate action to attract private investment and encourage sustainable economic activities.
Towards a new economic paradigm 2.0: Innovating to integrate decision-making across nature, people, society and the economy
The report explores systems-level innovations for integrating nature, people, society, and economy in decision-making. Through the Capitals Protocol, Governance Framework, and Integrated Decision-Making Requirements, it advocates for a shift beyond financial metrics, promoting holistic value assessments to foster sustainable business practices and societal well-being.
Broken promises: Two years of corporate reporting under Australia’s Modern Slavery Act
This report reviews corporate compliance with Australia's Modern Slavery Act's requirements. Findings reveal limited progress, with many companies failing to address mandatory reporting criteria and fulfil commitments to tackle modern slavery risks. The report urges stronger oversight, due diligence, and legal consequences to shift responses from policy statements to actionable measures that effectively protect vulnerable workers.
Topo Finance's the carbon bankroll series
This series explores how corporate cash and investments drive substantial carbon emissions through the financial system. It highlights the overlooked climate impact of cash held by corporations and offers insights for companies aiming to decarbonise their financial practices. The series provides guidance to help organisations align their financial management with climate goals, enabling proactive, systemic climate action.
Topo Finance
Topo Finance is a non-profit organisation dedicated to transforming the financial sector into a force for creating a more climate-safe and just world. They provide free advisory and consulting services to help companies align their financial management with environmental and social objectives. Additionally, Topo Finance develops pioneering research and publicly available tools to illuminate the hidden link between finances and climate change, enabling individuals and organisations to maximise the positive impact of their finances.
Investing for financial inclusion: Four enablers for outcomes measurement and management
The report outlines four essential factors for improving impact measurement and management (IMM) in financial inclusion. These enablers—shared IMM understanding, addressing operational barriers, integrating outcomes into decision-making, and enhancing transparency—aim to align stakeholders across the investment chain to prioritise developmental and intermediate outcomes for inclusive, sustainable finance.
Global coal exit list (GCEL)
The Global Coal Exit List (GCEL) is an online database offering detailed information on companies involved in coal mining, power generation, and associated infrastructure. It assists finance professionals in identifying and divesting from coal-related businesses, promoting sustainable finance practices aligned with reducing reliance on fossil fuels.
Partnership for Biodiversity Accounting Financials (PBAF)
Partnership for Biodiversity Accounting Financials (PBAF) is dedicated to advancing biodiversity measurement and valuation in finance. By uniting stakeholders, PBAF aims to enhance biodiversity integration into financial decision-making. The organisation fosters collaboration and provides resources to promote sustainable investment strategies that contribute to global biodiversity goals and accountability in the financial sector.
Accounting for Nature
Accounting for Nature is an organisation focused on enhancing environmental accounting practices. It provides a framework for measuring and reporting the impact of projects on nature. Through innovative methodologies, it supports businesses and governments in making informed decisions that promote sustainability and transparency in environmental stewardship.