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Enhancing impact performance in agriculture through non-financial support and sustainable practices

Global Impact Investing Network (GIIN)
This report examines the relationship between sustainable agricultural practices and non-financial support in impact investments, highlighting how such support can enhance performance. Findings reveal that non-financial support improves outcomes for smallholder farmers, especially women, by increasing service provision and adoption of sustainable farming, contributing to resilience and profitability.
Research
13 December 2023

Spotlight on nature: Case studies for business transformation towards a nature-positive future

World Economic Forum
This report highlights six case studies of businesses transforming towards a nature-positive future. It showcases their efforts to address nature-related risks and opportunities, focusing on areas such as sustainable forestry, circular resource use, soil health, sustainable seafood, biodiversity, and freshwater management.
Research
23 September 2024

KnowTheChain's benchmark tool

Business and Human Rights Resource Centre
KnowTheChain’s benchmark evaluates corporate efforts to address forced labour in global supply chains. It assesses companies across sectors using indicators such as worker rights, transparency, and risk management. This tool helps finance professionals and investors identify risks and drive improvements in corporate labour practices, promoting ethical and responsible investment decisions.
Benchmark/series

2024 good practice guide

Business and Human Rights Resource Centre
This guide provides essential guidelines for companies and investors to enhance human rights due diligence, particularly in supply chains. It emphasises transparency, risk assessment, and responsible purchasing practices to combat forced labour. The guide also offers practical examples and benchmarks, helping stakeholders align with global standards and improve corporate disclosures.
Research
20 August 2024

State of nature-related disclosures: Assessing TNFD alignment of nature-related disclosures by firms in high-risk sectors

First Sentier Investors
The report evaluates the alignment of firms' nature-related disclosures with the TNFD framework. It covers eight priority sectors, highlighting disclosure gaps and providing recommendations for improvement to ensure comprehensive, high-quality nature-related reporting.
Research
9 July 2024

Climate scorpion – the sting is in the tail: Introducing planetary solvency

Global Systems Institute (University of Exeter)
The report explores the risks and impact of climate change on a global scale. The report emphasises the need for a realistic risk assessment urgently and laying out a blueprint on developing a Planetary Solvency framework.
Research
12 March 2024

Financing our future: Actions to scale up and accelerate the pace of change towards a more sustainable financial system

Accounting for Sustainability (A4S)
This report offers actionable recommendations to the world's finance sector. This report presents evidence on the importance of environmental, social and governance (ESG) criteria and outlines key actions for finance actors across numerous industries to advance toward a sustainable financial system.
Research
7 December 2018

Raising the bar: A baseline review of finance sector action on deforestation

Global Canopy
The report provides a baseline review of 557 financial institutions' actions on deforestation, revealing that only a few are addressing commodity-driven deforestation and associated human rights abuses. Despite COP26 commitments, most lack comprehensive policies. Financial institutions must take urgent, concrete steps to eliminate deforestation and meet global climate targets.
Research
3 November 2022

Beyond diversity: Equity and inclusion as an overlooked opportunity for investors

Regnan
This report argues that equity and inclusion, rather than diversity alone, are key drivers of business performance. It outlines organisational practices and leadership behaviours that foster inclusion, enabling diverse talent to contribute fully. Investors are encouraged to prioritise structural inclusion metrics over representational data for meaningful performance insights.
Research
27 July 2021

Facilitating a circular economy for textiles workshop report

National Institute of Standards and Technology (NIST)
This report provides insights on the current status of circularity in the textile industry including waste generation, social and environmental impact, raw material use, and data challenges. The report highlights research needs, boundary-spanning tools, and standards to facilitate a circular economy.
Research
9 May 2022

Pensions and impact investing: How are National Advisory Boards (NABs) for impact investing engaging with pension funds to advance the market?

Global Steering Group for Impact Investment
The Global Steering Group for Impact Investment (GSG) runs an Engaging with Pension Funds working group to support affiliated members to deepen their engagement with pension funds to advance the impact investment market. The report reflects case studies and examples gathered from members of the working group from 2021-2022.
Research
27 July 2023

Rethinking climate change: How humanity can choose to reduce emissions 90% by 2035 through the disruption of energy, transportation, and food with existing technologies

RethinkX
This report examines how existing technologies in energy, transportation, and food could lead to a 90% reduction in greenhouse gas emissions by 2035. Using the Seba Technology Disruption Framework, they forecast disruptive changes and identify how markets could drive emissions mitigation.
Research
31 July 2021

Integrating nutrition and obesity prevention considerations into institutional investment decisions regarding food companies: Australian investment sector perspectives

This study investigates views of stakeholders in the Australian investment sector on the incorporation of nutrition and obesity prevention considerations within institutional investment decision-making regarding food companies and identifies several key challenges and opportunities to the integration of nutrition and obesity prevention considerations.
Research
8 November 2022

Finance and climate change: A comprehensive climate assessment of the world’s largest financial institutions

InfluenceMap
An analysis of the top 30 global financial institutions exposes a notable absence of immediate action on climate change. While pledging net-zero targets by 2050, their plans lack focus and lack measurable short-term actions. Urgent reshaping of activities is imperative for these institutions to effectively transition to a net-zero future.
Research
25 March 2022

Navigating impact investing: The opportunity in impact classes

Tideline
This working paper aims to bring greater clarity and understanding to the impact investing field, which is characterised by diversity and complexity. Omidyar Network led this field-building initiative, with contributions from 45 expert interviews. The report outlines a concept for building “impact classes,” or common structures for assessing impact investing options.
Research
5 July 2016

Recommendations of the Taskforce on Nature-related Financial Disclosures

Taskforce on Nature-related Financial Disclosures (TNFD)
This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.
Research
30 September 2023
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