Library | SASB Sustainability Sector

Corporate & Retail Banking

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

The Core Carbon Principles (CCPs)

Integrity Council for the Voluntary Carbon Market (ICVCM)
The Core Carbon Principles are a global benchmark developed by the Integrity Council for the Voluntary Carbon Market to assess the quality of carbon credits. They set standards for transparency, governance and environmental integrity, helping market participants identify credible credits and improve confidence in voluntary carbon markets.
Research
27 July 2023

A systems approach to sustainable finance: Actors, influence mechanisms, and potentially virtuous cycles of sustainability

This review applies systems thinking to sustainable finance, analysing key actors, influence mechanisms and feedback loops. It identifies barriers such as weak ESG metrics and poor risk integration, and highlights opportunities for collaboration to align capital flows with sustainability and ecological resilience.
Research
18 July 2025

Sectoral roadmaps as the backbone of transition planning: Linking NDCs, finance and the real economy

United Nations Environment Programme Finance Initiative (UNEP FI)
Sectoral roadmaps translate national climate targets into sector-specific decarbonisation pathways, guiding policy, investment and corporate transition plans. They align real-economy activity with finance, reduce uncertainty, and support risk assessment and capital allocation, strengthening the credibility and implementation of whole-economy transition planning.
Research
16 April 2026

State of the sector series

Council on Smallholder Agricultural Finance (CSAF)
The State of the Sector is a series that provides annual analysis of the agricultural SME finance market, focusing on lending activity, market dynamics, and risk factors. It examines how financial institutions support small and medium-sized enterprises in agriculture and the broader ecosystem for sustainable and inclusive finance.
Benchmark/series
17 July 2025

2025 Southeast Asia fossil fuel divestment scorecard

RimbaWatch
Assesses 35 banks’ fossil fuel financing and climate policies in Southeast Asia, finding continued coal and gas funding despite commitments. International banks dominate financing, with policy gaps and loopholes persisting. The scorecard highlights misalignment with 1.5°C goals and calls for stricter divestment and increased renewable investment.
Research
24 May 2025

Driving positive social change through co-operatives and mutual enterprises (CMEs)

Altiorem
This guide explains how co-operatives and mutual enterprises can support social change through democratic governance, member focus and long-term value. It argues they can improve stability, competition and sustainability in finance, while noting challenges including regulation, capital raising and market awareness.
Research
15 November 2024

Horizon Scanning: Risk and regulation in the GCC

Themis International Services
This report outlines 2026 financial crime and regulatory risks in the GCC, focusing on AI-enabled fraud, digital assets, cybercrime, beneficial ownership, supply chains, sanctions, and tougher AML/CFT oversight linked to upcoming FATF evaluations and recent legal reforms in the UAE, Bahrain and Saudi Arabia.
Research
28 January 2026

Human rights due diligence in the financial sector: A compendium of industry case studies and practice

Business for Social Responsibility (BSR)
Examines how financial institutions implement human rights due diligence, aligned with UNGPs and OECD guidelines, using case studies. Highlights challenges in data, prioritisation and leverage, and emphasises integrating human rights into governance, risk processes and client engagement to manage impacts across lending, investment and insurance activities.
Research
14 November 2025

Toxic finance: The banks and investors funding the expansion of petrochemicals in the US

Friends of the Earth
This report argues that banks and investors are enabling US petrochemical expansion despite rising market, legal, climate and public health risks, identifying major financiers and investors while warning that continued support may expose them to financial, reputational and regulatory harm.
Research
3 March 2026

Horizon scanning: Financial crime risks and regulation in the UK

Themis International Services
This report outlines emerging UK financial crime risks for 2026, highlighting AI-enabled fraud, cyber-enabled crime, sanctions evasion, and organised networks. It examines evolving regulatory expectations, stricter enforcement, and expanded oversight, emphasising the need for proactive risk management, robust controls, and enhanced compliance frameworks.
Research
2 February 2026

Mind the gap: An insurance climate vulnerability assessment

Australian Prudential Regulation Authority
APRA assesses Australia’s home insurance protection gap under climate scenarios, finding affordability pressures may increase uninsured households from one in seven to one in four by 2050. Rising weather risks and economic factors drive premiums, widening financial system risks, particularly in regional areas, with implications for households, insurers and banks.
Research
23 March 2026

Governing for net zero: The board's role in organisational transition planning

Australian Institute of Company Directors
This report guides Australian boards on integrating net zero transition planning into strategy, governance, disclosure and stakeholder engagement. It outlines directors’ legal duties, mandatory climate reporting requirements, and practical oversight questions to help organisations manage climate-related risks, opportunities and implementation.
Research
14 July 2025

Climate-nature scenario development for financial risk assessment

Potsdam Institute for Climate Impact Research (PIK)
This report develops integrated climate-nature scenarios for financial risk assessment, showing that combined climate and nature policies provide a fuller view of agricultural, biodiversity and ecosystem-service risks than separate approaches, with implications for central banks, supervisors and future stress-testing frameworks.
Research
12 November 2024

European Central Bank (ECB)

Government Organisations & Departments
European Central Bank (ECB) is the central bank of the eurozone, responsible for monetary policy, price stability and financial supervision. Based in Frankfurt, it sets interest rates, manages the euro and oversees banking systems. ECB provides data, research and policy insights relevant to economists, investors and finance professionals.
Organisation
1 research item

You Built This

This article argues that modern investment strategies fuel economic extraction while often underperforming simpler alternatives. It calls on investors to realign portfolios with productive, community-oriented investments that generate real economic and social value.
Article
23 March 2026

Australian financial institutions’ views on climate and clean energy opportunities in South and Southeast Asia

Australian Sustainable Finance Institute (ASFI)
Assesses Australian financial institutions’ views on climate and clean energy investment in South and Southeast Asia, highlighting growth potential, limited current exposure, key risks, and barriers. It emphasises blended finance, policy support, and government intervention to mobilise private capital and scale regional investment.
Research
20 November 2024
PREV
1 of 25
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.