Library | SASB Sustainability Sector

All industries

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

Work Health Index

The Work Health Index tool measures workplace health and wellbeing across various sectors. It provides organisations with insights into their performance, highlighting areas for improvement and enabling data-driven strategies to enhance employee wellbeing and productivity.
Online tool/database

Regenerative development and design

The report explores the necessity and principles of regenerative development, aiming to create thriving living systems that evolve toward greater health and vitality. It emphasises aligning human actions with natural systems, integrating ancient wisdom with modern science, and fostering holistic, co-creative partnerships between people and the planet for sustainable and thriving futures.
Research
13 June 2024

Asia in focus: ESG investing and the business and human rights agenda

United Nations Development Programme (UNDP)
The report examines the state of ESG investment in Asia, highlighting the challenges and opportunities faced by investors, regulators, and companies. It explores the rise of ESG funds, active ownership, sustainable bonds, and the evolving regulatory landscape.
Research
11 June 2024

A new economy: Exploring the root causes of the polycrisis and the principles to unlock a sustainable future

Ernst & Young (EY)
The report examines the systemic flaws of the current economic model, highlighting ecological, social, and geoeconomic crises. It proposes transitioning to a regenerative economy based on principles of sufficiency, circularity, systems thinking, equity, and redefining value to achieve sustainable and equitable growth.
Research
31 May 2024

Briefing for finance: Climate action

Accounting for Sustainability (A4S)
Climate change poses a significant risk to businesses, with potential for financial and operational disruption. However, addressing climate change also presents opportunities for innovation, resilience, and improved reputation. Organisations can mitigate these risks and capitalise on these opportunities by setting net-zero targets, developing transition plans, and integrating climate considerations into decision-making processes.
Research
28 November 2022

Resource Centre digital platform (BHRRC)

Business and Human Rights Resource Centre
The resource Centre digital platform by Business & Human Rights Resource Centre (BHRRC) monitors companies on news and allegations of human rights issues. It helps finance professionals assess corporate performance on human rights, providing insights into risks and compliance. The platform offers up-to-date data on human rights practices across various industries.
Online tool/database

Transparency in supply chains etc: A practical guide

UK Government
This report provides updated guidance on compliance with the Modern Slavery Act 2015. It outlines requirements for businesses to produce annual statements detailing steps to prevent modern slavery in their operations and supply chains. The guide includes advice on statement structure, approval, publication, and responses to modern slavery incidents.
Research
13 December 2024

Net Zero Investment Framework 2.0

Asia Investor Group on Climate Change (AIGCC)
The Net Zero Investment Framework (NZIF) 2.0, updated in June 2024, provides guidelines for investors to align their portfolios with the Paris Agreement goals. It includes detailed methodologies for various asset classes, governance, strategic asset allocation, and policy advocacy, focusing on achieving real economy emissions reductions through independent fiduciary decisions.
Research
22 June 2024

How corporate climate change mitigation actions affect the cost of capital

This study explores how corporate climate change mitigation actions influence the cost of capital for Japanese firms from 2017-2021. It finds that higher carbon intensity increases the cost of equity, debt, and overall capital. Climate-related disclosures lower the cost of equity and overall capital, despite raising debt costs.
Research
20 May 2024

An introduction to responsible investment: Human rights for asset owners

Principles for Responsible Investment (PRI)
This guide by PRI summarises human rights relevance for asset owners, offering strategies for policy, governance, stewardship, and disclosure. It includes case studies, international standards, and practical resources to promote human rights in the financial system.
Research
8 January 2024

Key performance indicators of responsible corporate tax conduct – and their green and red flags

Fair Tax Foundation
The report outlines key performance indicators (KPIs) for responsible corporate tax conduct, highlighting green and red flags. Key aspects include transparent financial statements, robust tax commitments, public Country-by-Country disclosures, disclosure of uncertain tax positions, and consistent corporate cash taxes paid over five years. It aims to guide investors in assessing tax conduct.
Research
22 February 2024

Making things (that don’t exist) count: A study of Scope 4 emissions accounting claims

This report investigates the implications of 'Scope 4' emissions accounting claims, which refers to greenhouse gas emission reductions or removals due to a decision or action. This study suggests that extant Scope 4 assessments do not fit the established framework for scope-based emissions accounting, and calls for cautious claims of this nature and the need for more research.
Research
28 March 2024

Tackling child labor: A guide for financial institutions

Shift
This guide offers banks and financial institutions a framework to address child labour within their clients' operations and value chains. It emphasises enhancing due diligence, improving client engagement, and participating in multi-stakeholder initiatives to mitigate child labour risks.
Research
16 April 2024

Investor guidance on responsible contracting

Interfaith Center on Corporate Responsibility (ICCR)
This investor guidance examines the role of contracts in human rights and environmental due diligence (HREDD). It provides investors with tools to engage with companies on responsible contracting practices, aligning with international standards and evolving legislation.
Research
16 March 2024

System-level investing: Case studies of investors leading the way

The Investment Integrated Project (TIIP)
This report from The Investment Integration Project (TIIP) summarises findings from five case studies of leading system-level investors. It begins by explaining the concept of system-level investing, describes how investors adopt this approach, and introduces five early adopters. It also discusses implications for future investment practices and processes.
Research
2 April 2024

Nature-positive strategy: Practical guidance for corporates

Pollination
This practical guidance report provides a principles-based approach that equips corporates with an understanding of the value of nature, identifies key frameworks, and encourages a call to action. It suggests implementing “no regrets” actions for risk mitigation while progressing work on key frameworks. It further recognises that taking actions now will create business value.
Research
27 March 2024
PREV
8 of 31
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.