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Global pension transparency benchmark

Top1000funds.com
The Global Pension Transparency Benchmark is a benchmark series initiated in 2021 that assesses how clearly major pension funds disclose information on value-generation for stakeholders. It evaluates public disclosures across four equally weighted factors — governance and organisation, performance, costs and responsible investing — using a structured scoring methodology. The purpose is to promote better transparency and accountability in pension reporting. Finance professionals can use the benchmark to compare disclosure practices, inform improvements in fund reporting and align with evolving global standards.
Benchmark/series

Nature-based risk assessment: Integrating project-related finance

United Nations Environment Programme Finance Initiative (UNEP FI)
Guidance from UNEP FI and the Equator Principles on integrating project-related finance into nature-based risk assessments. It outlines frameworks, governance and disclosure expectations to help financial institutions identify, assess and manage biodiversity, water and pollution-related risks at project and portfolio levels.
Research
22 January 2026

Invisible barriers: How gender norms impact financial inclusion A framework for classifying norms and developing strategies to address them

Consultative Group to Assist the Poor (CGAP)
This CGAP Focus Note presents a framework classifying gender norms by strength and prevalence to address barriers to women’s financial inclusion. Drawing on diagnostics in Rwanda, Tanzania and Uganda, it outlines four intervention strategies for development and market actors to transform financial systems and advance women’s economic empowerment.
Research
18 September 2025

Sustainable finance progress tracker series

Australian Sustainable Finance Institute (ASFI)
This benchmark series provides an annual, independent assessment of progress in implementing Australia’s sustainable finance roadmap and action plan. It tracks policy, regulatory, market and institutional developments, offering a consistent framework to monitor how the financial system is aligning with sustainability objectives over time.
Benchmark/series
1 November 2025

China sustainable investment review series

China Sustainable Investment Forum
The China Sustainable Investment Review is a recurring research series that provides a structured overview of the development of China’s sustainable investment market. It examines policy evolution, market practices, product types, and ESG integration across financial institutions using publicly available information.
Benchmark/series
1 December 2025

Too-big-to-strand? Bond versus bank financing in the transition to a low-carbon economy

The paper shows bond markets price fossil fuel stranding risk, while syndicated bank loans do not. Firms substitute bonds with bank loans as climate policy risk rises, concentrating exposure in large banks and raising “too-big-to-strand” regulatory concerns.
Research
28 June 2024

Frozen gas, boiling planet: How bank and investor support for LNG is fueling a climate disaster

Reclaim Finance
The report analyses bank and investor financing of LNG expansion, finding US$213 billion in bank support and US$252 billion in investor exposure since 2021. It concludes this financing drives overcapacity, climate risk and misalignment with 1.5 °C pathways.
Research
4 December 2024

Mining and money: Financial fault lines in the energy transition

Rainforest Action Network
This report analyses global financing of transition mineral mining, showing concentrated capital flows, weak financial institution policies, and material environmental and human rights risks. It links bank and investor finance to mining harms across key regions and calls for stronger regulation and safeguards to enable a just energy transition.
Research
3 September 2025

Systems-informed stewardship part II: Bringing a systems perspective to stewardship

This article applies a systems lens to stewardship, arguing that fragmented intermediation and entrenched short-term time horizons undermine sustainability outcomes. It calls for recognising these structural barriers as a critical step toward more effective, systems-informed stewardship.
Article
11 February 2026

Climate fiduciaries: part III – mind the model gap

The article explores how pension funds rely on imperfect climate models to assess financial risk and whether fiduciary duty requires deeper scrutiny of their assumptions. It highlights emerging legal challenges, model limitations, and the shift toward richer scenarios and climate narratives in investment decision-making.
Article
6 February 2026

A path to post-growth pensions: How rethinking retirement savings could help us ensure wellbeing for all

Arketa Institute for Post-Growth Finance
This report examines how pension systems reliant on perpetual economic growth face systemic financial, social and environmental risks. It proposes reorienting pensions towards a post-growth framework, emphasising wellbeing and multicapital outcomes over financial returns alone, and outlines pathways and barriers for pension fund reform.
Research
14 January 2026

From promise to performance: Reforming blended finance for scale

Columbia Center on Sustainable Investment
This report examines why blended finance has failed to scale in emerging markets. Drawing on expert interviews and analysis, it identifies structural barriers and proposes reforms to improve transparency, risk pricing, liquidity, project pipelines and additionality, aiming to better mobilise private capital.
Research
2 July 2025

Nature-related risk and financial implications for investors

Principles for Responsible Investment (PRI)
This investor briefing examines how nature-related physical, transition and system-level risks translate into financial risks for investors. It outlines macroeconomic and company-level impacts, and describes how institutional investors can integrate nature considerations into investment strategies, stewardship and policy engagement.
Research
20 November 2025

Advancing gender equality and women’s empowerment: Target setting guidance for banks

United Nations Environment Programme Finance Initiative (UNEP FI)
This guidance outlines how banks can set and implement measurable targets to advance gender equality and women’s empowerment across leadership, portfolios, financial inclusion and ecosystems, aligned with the Principles for Responsible Banking and Women’s Empowerment Principles.
Research
13 December 2024

Sustainability disclosure landscape report for risk management: Insights from climate-focused case studies

United Nations Environment Programme Finance Initiative (UNEP FI)
This report reviews sustainability disclosure standards and regulatory uptake, focusing on climate-related risk management. Using case studies, it examines IFRS S1 and S2 implementation, materiality assessments and transition plans, highlighting disclosure gaps, data challenges and practical approaches to improve decision-useful climate risk reporting.
Research
20 August 2025

Mobilising investment for climate adaptation

Institute of Actuaries of Australia
This report assesses Australia’s escalating climate risks and argues for scaling adaptation investment. It recommends improved valuation methods, a nationally coordinated adaptation investment framework, and diversified public-private financing mechanisms to reduce long-term economic damage and enhance resilience.
Research
21 November 2025
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