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Investors, environmental, social and governance approaches and human rights - Report of the Working Group on the issue of human rights and transnational corporations and other business enterprises
The report clarifies the responsibilities of investors regarding human rights under the Guiding Principles on Business and Human Rights. It highlights how investors can align their environmental, social, and governance (ESG) approaches with these responsibilities, emphasising the integration of human rights considerations in ESG criteria to support sustainable and ethical investment practices.
An introduction to responsible investment: Human rights for asset owners
This guide by PRI summarises human rights relevance for asset owners, offering strategies for policy, governance, stewardship, and disclosure. It includes case studies, international standards, and practical resources to promote human rights in the financial system.
Unstructured data and AI: Fine-tuning LLMs to enhance the investment process
The report discusses the use of unstructured data and AI, particularly large language models (LLMs), in investment processes. It discusses the benefits of fine-tuning these models to improve investment strategies and includes a case study on using AI in ESG investing.
Can investors curb greenwashing?
This report analyses the phenomenon of greenwashing in companies due to investors' pro-environmental preferences and their penalties for exposing past environmental controversies. The study presents the optimal communication, abatement policies, and greenwashing strategies of corporations, highlighting how investment decisions can clamp down on this practice. Policymakers can make use of these tools to reduce greenwashing and promote environment-friendly policies.
Tackling child labor: A guide for financial institutions
This guide offers banks and financial institutions a framework to address child labour within their clients' operations and value chains. It emphasises enhancing due diligence, improving client engagement, and participating in multi-stakeholder initiatives to mitigate child labour risks.
Investor guidance on responsible contracting
This investor guidance examines the role of contracts in human rights and environmental due diligence (HREDD). It provides investors with tools to engage with companies on responsible contracting practices, aligning with international standards and evolving legislation.
Investing in nature: Opportunities for institutional investors
This guide aims to assist institutional investors in navigating the evolving landscape of nature-based finance. It offers practical insights into various investment opportunities, showcasing case studies that exemplify best practices and innovative approaches in nature investments.
FAST connection diagnostic and risk mapping
The FAST Initiative's Risk Mapping tool aids finance professionals in identifying and mitigating risks related to forced labour and human trafficking in supply chains. It offers practical guidance and resources to enhance due diligence and promote responsible investment practices.
Modern slavery benchmarking tool
This tool helps businesses to evaluate their efforts in addressing modern slavery. It provides a comprehensive framework to assess risk, policies, and practices, facilitating improvement in combating modern slavery within supply chains and operations. This tool promotes transparency and accountability in corporate practices.
2024 XDI Asia-Pacific real estate investment trust physical climate risk report
This benchmark report assesses the vulnerability of 2,134 assets across 20 APAC REITs to climate risks. By 2050, nearly 10% of properties face high risk, particularly from coastal inundation and flooding, highlighting significant financial implications for investors and the urgent need for adaptation strategies.
Energy transition risks and opportunities initiative's series
Energy Transition Risk and Opportunities Initiative (ET Risk) provides finance professionals with tools to assess energy transition risks and opportunities. The project focuses on sustainable finance, ESG impacts, and climate change, helping users make informed investment decisions.
Outsized impact: How investment can address the systemic risk of LGBTQIA+ inequality?
This report examines the systemic inequity faced by the LGBTQIA+ community in the US, highlighting its significant economic consequences. It provides evidence of the positive link between LGBTQIA+ inclusion and financial performance, and outlines a framework for investors to advance LGBTQIA+ equity through system-level investing.
Refugee-related investments: Myth or reality?
This report examines the current state of refugee-related investment, a subset of impact investing focused on companies benefiting forcibly displaced people. It discusses the need for sustainable solutions for refugees' economic inclusion, the challenges faced by this nascent field, and recommendations for governments, development partners, and private sector actors to accelerate refugees' social and economic inclusion while benefiting host countries.
Do investors respond to mechanical changes in ESG ratings?
This study investigates whether investors react to changes in ESG ratings that are not linked to firms' actual ESG activities. Using the 2015 Refinitiv coverage expansion as a quasi-experimental setting, it finds that mechanical rating increases influence ESG fund selections, especially among resource-constrained active funds, leading to portfolio allocations not truly reflective of firms' ESG performance.
BCCM's national mutual economy reports
This annual report provides comprehensive analysis of the economic and social contributions of Australia's co-operatives and mutual enterprises (CMEs). It highlights the financial performance of the top 100 CMEs, discusses their impact on both national and international economies, and includes case studies.
Exploring the cooperative economy report 2023
The 2023 World Cooperative Monitor Report provides rankings of the top 300 global cooperatives by turnover and GDP per capita. It highlights the economic impact and member benefits of cooperatives, offering insights into their performance, sustainability, and contribution to local communities and development goals.