Library | SASB Sustainability Sector

Financials

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

Planetary solvency: Tipping into the wild unknown: Global nature risk management

Institute and Faculty of Actuaries (IFoA)
This report outlines how the degradation of global ecosystems threatens societal and economic resilience. It highlights immediate risks to food systems and health, long-term ecosystem tipping points, and the necessity of integrating biodiversity into financial models. Actuaries and policymakers are urged to adopt systemic, narrative-based risk management strategies.
Research
1 April 2026

Underwriting the future of resilience: Developing insurable and bankable infrastructure

Aon
This report explores how the insurance industry assesses physical climate risks for new social infrastructure projects. It identifies five key enablers to integrate climate resilience across project lifecycles, advocating for early stakeholder engagement and forward-looking risk assessments to ensure long-term asset insurability, bankability, and value in a changing climate.
Research
25 March 2026

Value of nature: The investment case for nature-based solutions

Foundation for Sustainable Development (FSD)
This report examines how Ecosystem Service Valuation (ESV) can scale finance for Nature-based Solutions (NbS). By revealing the distribution of socio-economic benefits and costs across stakeholders, ESV provides a standardised framework to inform financial mechanisms and structure effective public-private partnerships.
Research
4 March 2026

Catalysing partnerships to mobilise infrastructure financing and investment in low- and middle-income countries

This learning note explores how an ecosystem approach to infrastructure financing can mobilise capital in low- and middle-income countries. It highlights the importance of early finance engagement, de-risking mechanisms, and integrated partnerships to transform technically sound projects into commercially viable investments.
Research
3 February 2026

What can investors do about climate change?

London School of Economics and Political Science (LSE)
This report explores the evolving role of investors in addressing climate change. Drawing on insights from major asset managers, it advocates shifting from market-led targets to a policy-led approach. Investors are advised to focus on realistic stewardship, pragmatic objective-setting, and policy advocacy to effectively manage climate-related financial risks.
Research
12 May 2026

Climate litigation as a financial risk: Evidence from a global survey of equity investors

Grantham Research Institute on Climate Change and the Environment
This report surveys 811 global equity investors to assess perceptions of climate litigation as a financial risk. It finds that investors view climate lawsuits as financially material, with effects often manifesting early, such as upon media coverage or filing, and affecting both carbon majors and other sectors.
Research
20 April 2026

Closing the rural Credit divide: Pathways to increase PRONAF access for smallholders

Climate Policy Initiative
This report analyses regional disparities in Brazilian smallholders' access to the PRONAF credit programme. Expanding technical assistance and co-operative membership are critical complementary policies to improve financial inclusion and climate resilience.
Research
8 April 2026

Equity in principle, misalignment in practice: Adaptation finance governance in the adaptation fund and green climate fund

Smith School of Enterprise and the Environment (University of Oxford)
The report argues that adaptation finance through the Adaptation Fund and Green Climate Fund formally prioritises equity, vulnerability and country ownership, but remains constrained by voluntary funding, access barriers and project-based delivery, limiting alignment with Global South priorities.
Research
22 April 2026

Transforming the urban climate project preparation ecosystem: Emerging findings on how enhanced collaboration can deliver greater coherence, efficiency and impact

The Partnering Initiative (TPI)
The report examines weaknesses in urban climate project preparation and argues that stronger coordination between cities, financiers and support organisations could improve coherence, efficiency and project impact. It identifies structural and operational barriers and proposes collaborative reforms to strengthen climate finance delivery.
Research
5 March 2026

Physical climate risk in the United States equity market: Quantifying state–sector heterogeneity

EDHEC Climate Institute
The report presents an NGFS-aligned framework for assessing physical climate risk in U.S. equities. Using state-level GDP damage projections and sector-specific adjustments, it estimates a roughly 4.0% valuation loss for a U.S. equity benchmark under current policies, highlighting substantial variation across states and sectors.
Research
30 March 2026

The EU Inc.: Half European, fully digital, and genuinely innovative

European Corporate Governance Institute (ECGI)
The paper analyses the European Commission’s proposed “EU Inc.” framework, a harmonised digital-first company structure for EU start-ups and scale-ups. It assesses governance, financing, codetermination, digital registration and cross-border legal integration within existing EU and national company law frameworks.
Research
5 May 2026

Blocking a better world altogether: Rabobank’s bogus policy about animal welfare and sustainable agriculture

World Animal Protection
World Animal Protection argues Rabobank’s sustainability policies fail to match its financing practices, alleging continued support for companies linked to animal cruelty, deforestation and high emissions. The report urges stricter lending conditions, stronger monitoring and reduced investment in industrial livestock expansion to align with climate and animal welfare goals.
Research
16 May 2024

Building the financial case for urban adaptation: Guidance and case studies

C40 Cities
C40 and Rebel outline how cities can structure urban adaptation projects to attract private finance, using ten case studies. Bankability depends on revenue logic, risk allocation, public de-risking, early financier engagement and credible monitoring.
Research
16 April 2026

Legal opinion: Director’s duties and nature-related risks in the Philippines

Commonwealth Climate and Law Initiative
CCLI’s legal opinion finds Philippine company directors must consider nature-related and biodiversity risks within their fiduciary duties. The report outlines potential legal, disclosure and governance consequences for failing to manage these risks, while also highlighting directors’ obligations to assess nature-related opportunities supporting long-term corporate resilience.
Research
9 April 2026

Climate finance as a catalyst for peace

Research across 85 developing countries found climate finance was associated with lower resource-related conflict risk, particularly through reduced water scarcity and greater renewable energy access. The study suggests climate finance may support stability in fragile regions, with stronger effects observed where higher funding levels were directed towards adaptation and social infrastructure.
Research
10 March 2026

AI in your portfolio: Risks & opportunities

Intentional Endowments Network
Briefing paper outlining AI investment opportunities alongside systemic risks including bias, privacy, workforce disruption and environmental impacts. It highlights governance frameworks, due diligence tools and investor engagement strategies to support responsible AI investment practices and long-term portfolio resilience.
Research
21 April 2026
PREV
2 of 46
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.