Library | SASB Sustainability Sector

Financials

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

ASEAN sustainable finance state of the market series

Climate Bonds Initiative
This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.
Benchmark/series
9 May 2023

Climate-related disclosures: Insights from our reviews 2026

Financial Markets Authority (FMA)
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Research
26 May 2026

The climate premium on commercial real estate insurance

First Street
This report analyses rising insurance costs in the United States commercial real estate sector. It finds that premiums have surged 154% since 2017, driven by climate risk and reinsurance trends. High-risk markets face significant valuation erosion, with multi-family properties particularly impacted by increased financial burdens and pricing volatility.
Research
14 May 2026

Why shareholder-driven corporate social responsibility failed

European Corporate Governance Institute (ECGI)
This report analyses why shareholder-led corporate social responsibility failed in the early 2020s. It argues that political forces blocking government regulation also dismantle private CSR initiatives. Using the BlackRock-Texas conflict as evidence, it concludes that direct political action is the only viable path for systemic change.
Research
21 May 2026

An engaged market: The 2026 state of stewardship report, prepared by the Aotearoa New Zealand stewardship code

Stewardship Code Aotearoa New Zealand
This report examines stewardship reporting across New Zealand's investment market for 2025. Representing 20 signatories with $3.8 trillion in assets, it highlights maturing practices in collaborative engagement, escalation, and voting transparency. The document notes increased integration of te ao Māori and provides guidance on strengthening stewardship and voting policies.
Research
1 June 2026

Fragmentation of shareholder power

National Bureau of Economic Research (NBER)
This research examines how fund proliferation and stewardship decentralisation affect corporate governance. It finds that supply-driven growth weakens oversight, while demand-driven expansion by incumbents can strengthen it. Competitive adoption of pass-through voting improves investor preference alignment but often reduces monitoring incentives and firm value.
Research
20 June 2026

Preference for explainable AI

National Bureau of Economic Research (NBER)
This research investigates the demand for explainable AI in high-stakes credit settings. It finds that decision-makers strategically avoid explanations that reveal racial or gender bias to preserve moral wiggle room. Additionally, behavioural biases cause individuals to undervalue explanations even when they complement private information and improve decision accuracy.
Research
16 May 2026

The total portfolio approach (TPA): A practical guide for navigating the transition to TPA

CFA Institute Research & Policy Centre
The report examines the Total Portfolio Approach as an alternative to traditional strategic asset allocation. Drawing on interviews and survey evidence, it explains TPA’s investment, governance, risk, sustainability and organisational foundations, outlines a five-level transition pathway, and provides practical guidance for asset owners assessing readiness and implementation.
Research
23 July 2026

Global sustainable investment review series

Global Sustainable Investment Alliance
This benchmark series provides a factual mapping of the state of responsible and sustainable investment across major global financial markets. Produced biennially, it offers regional insights and policy recommendations to help finance professionals navigate evolving regulatory frameworks, standardised methodologies, and the transition to a net-zero economy through international cooperation.
Benchmark/series
6 November 2025

ICMA's guidance handbooks series

International Capital Market Association
This guidance series provides a comprehensive set of questions and answers regarding the application of the Green Bond Principles, Social Bond Principles, Sustainability Bond Guidelines, and Sustainability-Linked Bond Principles. It serves as a benchmark series for the sustainable bond market, promoting transparency and standardisation across various financial debt instruments.
Benchmark/series
18 June 2026

Cyber risk stress testing for banks

This report examines cyber risk stress testing for banks, contrasting system-focused and firm-focused approaches. Drawing on exercises by the Bank of England, the Danish Financial Supervisory Authority, and the European Central Bank, it outlines scenario design, operational resilience, and the role of disclosure in establishing best practices.
Research
15 April 2026

Gaining ground: State of private investment in nature 2026

The Nature Conservancy
This report analyses the growth of private investment in nature between 2016 and 2025, documenting a fivefold increase in annual capital deployment to $14 billion. It highlights the shift towards institutional-grade natural capital and recommends clearer policy drivers and standardised metrics to unlock investment and bridge the $700 billion finance gap.
Research
23 June 2026

Profits and social impacts: Complements vs. tradeoffs for lenders in three countries

National Bureau of Economic Research (NBER)
This research examines the tradeoff between lender profits and social impact using machine learning across three countries. It demonstrates that algorithmic targeting significantly boosts profit margins in South Africa and the Philippines but may reduce financial inclusion for women and low-income borrowers unless balanced strategies are implemented.
Research
18 July 2026

EU energy and raw materials mechanism platform

European Commission
EU Commission platform aggregating demand for critical raw materials to connect buyers, suppliers, and financial institutions across strategic sectors.
Online tool/database
13 April 2026

Financial Innovation Knowledge Platform

Climate Policy Initiative
CPI's platform offering practical tools, research, and guidance for public and private actors developing and investing in climate finance vehicles.
Resource hub

Ocean investment protocol: 2026 revised draft for consultation: A multi-stakeholder plan to enable funding for the Sustainable Ocean Economy

United Nations Global Compact
This report provides a framework for scaling finance towards a sustainable ocean economy. It outlines recommendations for financial institutions, insurers, governments, and central banks to manage risks and capture opportunities. The protocol aims to mobilise the US$1 trillion required by 2030 to protect marine ecosystems and ensure prosperity.
Research
18 June 2026
PREV
1 of 49
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.