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Failure by design: Is the net zero asset managers initiative broken?
This initiative was designed to align asset managers' portfolios with net-zero targets. However, their methodology lacks standardisation and rigour, leading to ambiguous targets and little progress towards net zero. An overhaul of the initiative is needed to ensure asset managers are held accountable.
Women's empowerment principles: Global trends report 2018
This report provides an analysis of data submitted by businesses using the Women's Empowerment Principles Tool, which measures companies' commitments to gender equality. Results indicate that while companies are making efforts to advance gender equality in their leadership and workplace, improvement is still needed in marketplace and community categories.
Can sustainable investing save the world? Reviewing the mechanism of investor impact
The paper delves into how sustainable investing (SI) contributes to social and environmental goals. It highlights shareholder engagement as a well-supported mechanism, partial support for capital allocation impact, and limited empirical backing for indirect mechanisms. Policymakers are suggested to facilitate the spread of sustainable companies to amplify impact.
Blended finance: When to use which instrument?
Blended finance requires a deep understanding of the various financial instruments available. This paper offers guidance on selecting from diverse and innovative tools based on an organisation's context and finance requirements. The report provides practical relevance through case studies and key questions to help decision-makers in making a more informed choice.
Accelerating impact-linked finance
The report defines impact-linked finance and proposes a roadmap to accelerate and scale it. It summarises constraints to its implementation and provides examples of solutions.
Sustainable investing capabilities of private banks
This report presents the findings of research into the sustainable investing capabilities of private banks, including governance, sustainability risk, and client interactions. The report notes progress among leading banks but highlights the need for continuing education for client advisors and improved ESG and impact reporting and monitoring capabilities.
The hidden risk in state pensions: Analysing state pensions’ responses to the climate crisis in proxy voting
This report analyses the proxy voting strategies of 19 state pensions, as well as the five New York City Comptroller systems, managing over US$2 trillion in assets. Results reveal that most pensions failed to address climate-related financial risk, especially in areas such as lobbying, environmental justice, and Indigenous rights.
Natural capital accounting: Design and implementation protocol V1.1
This document provides guidance on natural capital accounting, a means to extend economic information to meaningfully describe the relationship between the economy and the environment. The report outlines a high-level, five-step process for designing and implementing natural capital accounting and compiling coherent environmental-economic data to support policy and decision-making.
Increasing female participation on boards: Effects on sustainability reporting
This study explores the relationship between board gender diversity and sustainability reporting using data from 2,116 banks over a ten-year period. Results indicate that having 22–50% female board members positively affects ESG disclosure, but beyond 50%, negative effects appear. It suggests that banks should mandate quotas to promote sustainable disclosure.
Child-lens investing framework: Private equity and debt investor toolkit
The toolkit provides guidelines on investing with a child-lens impact strategy, including a child-lens taxonomy, reflection, contribution, and assessment. Six investors tested and refined the framework with case studies.
Elevating stakeholder voices to the board: A guide to effective governance
This guide offers Australian directors valuable insights on elevating stakeholder perspectives to the board, emphasising a broader view of corporate interests. It explores stakeholder governance, effective practices, and the advantages of integrating voices from employees, customers, suppliers, and the community into board-level decision-making.
The role of women on boards in corporate environmental strategy and financial performance: A global outlook
This paper examines the relationship between board gender diversity and environmental strategy and financial performance of firms. Empirical findings indicate that women on boards promote proactive environmental strategies leading to a sustained competitive advantage in both short-term and long-term financial performance.
Sustainable corporate governance and non-financial disclosure in Europe: Does the gender diversity matter?
This study explores the link between boardroom gender diversity and Environmental, Social and Governance (ESG) disclosure in European listed firms. The results show that having women directors improves ESG practices, potentially enhancing sustainable value creation for firms. The study recommends policy actions promoting gender equality in decision-making roles to further enhance corporate transparency and accountability.
Towards financing large-scale holistic landscape restoration in Europe: Recommendations for EU policy actors to attain inspirational, social, natural and financial returns
The report provides financing recommendations for large-scale holistic landscape restoration in Europe, addressing climate change, biodiversity loss, and food and water insecurity. It emphasises the effectiveness of landscape finance in promoting healthy ecosystems, offering practical frameworks for policymakers to accelerate impactful activities and align natural and community needs for comprehensive restoration.
Clearing the air: A case for investor action on air quality and a practical guide for getting started
This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.
UN Environment Programme's adaptation gap report series
The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.