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
397 results
REFINE
SHOW: 16

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

The 12th national risk assessment: Property prices in Peril

First Street
First Street argues climate risk is reshaping US housing via higher insurance costs and climate-driven migration, with projected net residential property value losses of about US$1.2 trillion by 2055 and 84% of census tracts facing some negative valuation effects.
Research
1 February 2025

Regulating finance for biodiversity: An assessment for the global biodiversity framework

Profundo
This report assesses how financial regulation in Indonesia, Brazil, China, the EU and the US aligns with Global Biodiversity Framework targets, finding biodiversity integration generally weak and recommending stronger disclosure, due diligence, taxonomies, sanctions and sector-specific rules to redirect finance away from forest-risk activities.
Research
14 October 2024

Breaking down silos: Navigating the intersection of environmental and social risks for investors

University of Cambridge Institute for Sustainability Leadership (CISL)
Examines how environmental and social risks interact to create compounding financial impacts for investors. Presents a systems-based framework and agrifood case study illustrating portfolio volatility, credit risk and supply disruptions. Recommends integrated risk assessment, value-chain finance, stewardship and blended finance to strengthen portfolio resilience.
Research
4 March 2026

A climate-aligned financial system: Leverage points for transformation

This study models the financial system’s role in climate transition using participatory system dynamics with Dutch financial actors. It identifies reinforcing feedbacks like learning, technological lock-in, finance culture and passive investment and proposes seventeen policy and institutional interventions to redirect capital towards sustainable assets and align finance with Paris Agreement goals.
Research
23 February 2026
PREV
2 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.