Library | SASB Sustainability Sector

All industries

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

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

Aligning transition planning and financial planning: A guide for finance teams

Accounting for Sustainability (A4S)
This guidance assists finance teams in integrating transition planning into their organisation's core financial processes. It outlines steps to prepare, assess current positions, prioritise actions, and embed sustainability strategies into medium-term financial planning. The report provides practical frameworks for financing, improving decision-making, and monitoring progress towards climate resilience.
Research
2 June 2025

Leaning on uncertainty: Are European countries overrelying on carbon removals to reach climate targets?

Carbon Market Watch
This report analyses the climate strategies of six European countries and the European Commission, revealing a risky overreliance on unproven carbon dioxide removal technologies. It highlights fragmented planning, absent feasibility assessments, and policies contradicting scientific advice, warning that current approaches threaten effective climate action.
Research
23 April 2026

Mobilising trade associations as a force for good: A playbook for companies

Volans
This playbook outlines a five-step framework for companies to manage their indirect policy engagement through trade associations. It provides guidance on articulating science-based climate policy priorities, assessing association alignment, engaging to drive improvement, and rigorously reviewing memberships to ensure they support corporate sustainability targets.
Research
14 May 2025

Fiscal policy and transition risk

National Bureau of Economic Research (NBER)
This report uses an environmental dynamic stochastic general equilibrium model to analyse how climate policies interact with pre-existing labour and capital taxes. It finds that transition risks depend on policy design, financing choices, and financial frictions, highlighting critical differences between carbon taxes and abatement subsidies.
Research
1 May 2026

Tax Incentives in national investment laws: Bridging the gap between tax and investment policy-makers

International Institute for Sustainable Development (IISD)
This report analyses how tax incentives are embedded and governed within national investment laws across emerging markets and developing economies. It highlights coordination gaps between investment and tax authorities, the dominance of tax holidays, and the need for stronger anti-cumulation safeguards to prevent unintended revenue losses.
Research
1 April 2026

A systematic review of the voluntary governance landscape for an urgent, high-integrity, and equitable transition to net zero

This systematic review analyses 36 voluntary governance documents to assess how well they guide non-state entities towards an urgent, high-integrity, and equitable net-zero transition. It identifies consensus areas, like science-based targets, alongside critical gaps in operational detail, equity, and accountability, highlighting the need for robust standards and regulation.
Research
28 April 2026

Off the books: Inside Australia's hidden system of migrant worker exploitation

Migrant Justice Institute (MJI)
This report analyses the systemic underpayment of temporary migrant workers in Australia. Surveying almost 10,000 individuals, it reveals two-thirds receive less than their legal entitlements. Employers frequently utilise insecure structures, such as misclassified independent contracting and casual work, to evade their responsibilities under the Fair Work Act.
Research
6 May 2026

Planetary solvency: Tipping into the wild unknown: Global nature risk management

Institute and Faculty of Actuaries (IFoA)
This report outlines how the degradation of global ecosystems threatens societal and economic resilience. It highlights immediate risks to food systems and health, long-term ecosystem tipping points, and the necessity of integrating biodiversity into financial models. Actuaries and policymakers are urged to adopt systemic, narrative-based risk management strategies.
Research
1 April 2026

Value of nature: The investment case for nature-based solutions

Foundation for Sustainable Development (FSD)
This report examines how Ecosystem Service Valuation (ESV) can scale finance for Nature-based Solutions (NbS). By revealing the distribution of socio-economic benefits and costs across stakeholders, ESV provides a standardised framework to inform financial mechanisms and structure effective public-private partnerships.
Research
4 March 2026

Integrating climate considerations into environmental impact assessments: Lessons from Latin America and Asia

Grantham Research Institute on Climate Change and the Environment
This report analyses the integration of climate change considerations into environmental impact assessment (EIA) regimes across 20 economies in Latin America and Asia. It evaluates legislative frameworks and climate litigation trends, recommending stronger statutory requirements, detailed technical guidance, and comprehensive assessments of both emissions and adaptation risks.
Research
30 March 2026

Climate litigation as a financial risk: Evidence from a global survey of equity investors

Grantham Research Institute on Climate Change and the Environment
This report surveys 811 global equity investors to assess perceptions of climate litigation as a financial risk. It finds that investors view climate lawsuits as financially material, with effects often manifesting early, such as upon media coverage or filing, and affecting both carbon majors and other sectors.
Research
20 April 2026

Reforming investment contracts: Why policy - makers must act now — and how

International Institute for Sustainable Development (IISD)
This policy brief highlights the urgent need to reform investor–state contracts to support sustainable development. It explores how fragmented frameworks, outdated stabilisation clauses, and tax incentives undermine national laws. The report recommends strengthening interministerial coordination, assessing existing contracts, and developing national model agreements to improve transparency and policy coherence.
Research
20 March 2026

Governance: Hard to build, easy to erode: Global trends, business implications and the role of employer and business membership organizations

International Labour Organisation (ILO)
This report analyses global governance trends from 1996 to 2024, revealing widespread stagnation and persistent risks of backsliding. It highlights the critical link between stable institutional governance, increased foreign direct investment, and the necessary role of business membership organisations in sustaining long-term policy reforms.
Research
24 April 2026

Critical minerals traceability for energy and economic security

International Energy Agency (IEA)
IEA finds traceability systems can strengthen critical mineral supply chain resilience by improving visibility, diversification and responsible sourcing. Adoption is increasing but remains uneven due to costs, interoperability issues and limited incentives. The report recommends harmonised standards, financial support and international co-operation to improve energy and economic security.
Research
24 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
PREV
3 of 46
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.