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PRI's human rights due diligence tool for real estate investors
The UN PRI’s Human Rights Due Diligence Tool for Real Estate Investors provides a structured approach to identify, assess, and manage human rights risks in property investments, aligning with international standards such as the UN Guiding Principles and OECD Guidelines. It supports responsible investment decision-making.
UNEP FI's human rights screening and risk assessment: investment and lending operations
The UNEP FI Human Rights Screening and Risk Assessment tool provides financial institutions with a structured framework to identify and evaluate human rights risks at both portfolio and transaction levels. It aligns with the UN Guiding Principles and OECD guidance, promoting integration of human rights considerations into investment and lending operations.
Pursuing impact within a portfolio: Insights from institutional asset owners
This report explores how institutional asset owners integrate impact goals into portfolio strategy. Through four case studies, it examines aligning financial returns with social and environmental outcomes using an impact lens. It highlights investment approaches addressing climate change, health, regional development and systemic inequality across diverse asset classes and geographies.
Recalibrating feedback loops: Guidance for asset owners and institutional investors assessing the influence of system-level investing
This report guides asset owners in assessing how their investments affect systemic environmental and social issues. It introduces a framework to align investment practices with system-level goals and improve financial system resilience. Case studies explore climate change, income inequality, and racial inequity to illustrate practical applications.
Risky business: How Australian financial institutions are managing nature-related risks and opportunities
This report assesses how ten banks and ten super funds in Australia are addressing nature-related risks and opportunities. It evaluates their strategies, risk management, target setting, and stakeholder engagement, highlighting areas of progress and identifying where further action is needed to mitigate financial risks associated with nature loss.
Climate risk and adaptation in global food
The report outlines rising climate risks to global food supply chains, projecting up to $38 trillion in damages by 2050. It explores mitigation and adaptation strategies across crops, livestock, and fisheries, and highlights investor actions to build resilience, support sustainable practices, and adapt to shifting market, environmental, and regulatory conditions.
A time for change in the sustainable fund market: Reflections and recommendations in a new regulatory environment
The report examines recent regulatory shifts in Europe and the UK affecting sustainable funds. It outlines rebranding impacts, highlights inconsistencies in fund categorisation, and stresses the need for broader sustainability definitions beyond the EU Taxonomy to avoid constraining investment opportunities and to better accommodate transition-related financial products.
AIGCC's the state of investor climate transition in Asia
This benchmark series tracks the progress of institutional investors across Asia in integrating climate considerations into governance, investment, engagement, disclosure and policy advocacy. It provides a consistent and structured assessment framework to evaluate investor alignment with net zero pathways and climate-related financial risks and opportunities.
IGCC's state of net zero investment series
The Investor Group on Climate Change (IGCC) annual State of Net Zero report series is Australia’s most comprehensive analysis of institutional investors’ net zero investment practices. This benchmark series is based on survey responses from firms managing trillions of dollars on behalf of Australian and New Zealand beneficiaries.
Addressing biodiversity risk and opportunity at PensionDanmark
PensionDanmark developed a biodiversity strategy targeting its real estate and infrastructure assets to mitigate nature loss. It employs data-led initiatives, stakeholder engagement, and nature-based solutions to protect and restore biodiversity, aligning with EU taxonomy and Science Based Targets for Nature. Implementation includes construction screening, sustainable sourcing, and performance monitoring.
A practitioner's perspective - from obstacles to outcomes: Enhancing effectiveness in stewardship and engagement
This report identifies barriers to effective investor stewardship and engagement, highlighting challenges such as unclear definitions, resource constraints, and ineffective reporting. It outlines practical solutions from WHEB, recommending clearer alignment of engagement objectives with client mandates and prioritising measurable outcomes over activity metrics to deliver long-term client value.
AASB Standards Portal
The AASB Standards Portal provides access to Australian Accounting Standards and Sustainability Reporting Standards, detailing requirements for financial reporting and climate-related disclosures. It serves as a resource for entities to ensure compliance with Australian financial reporting obligations.
Investing in a pollution free ocean
The report explores how ocean pollution poses financial, legal and reputational risks to businesses, particularly land-based sectors. It identifies data gaps as a barrier to effective decision-making and highlights opportunities in green chemistry, data innovation and sustainable finance. It recommends integrating ocean health into corporate and financial strategies.
Between impact and returns: Private investors and the sustainable development goals
Wealthy private investors increasingly align their portfolios with the UN Sustainable Development Goals (SDGs), seeking both measurable impact and financial returns. Investors favour SDGs linked to higher expected profits, leading to underinvestment in less profitable goals. Findings are based on portfolio data, surveys, and interviews with 60 high-net-worth individuals.
The nature-based solutions map
This tool is designed to help businesses identify relevant nature-based solutions (NbS) for addressing challenges related to core business operations, climate, nature, water, and social equity. It categorises NbS based on business needs and biomes, facilitating decision-making. The map serves as a starting point, requiring further development for implementation.
Accountability Framework
The Accountability Framework guides financial institutions on how to establish policies for responsible lending and investment in the food, agribusiness, and forestry sectors. It also helps financial institutions to screen and engage their clients and portfolios to fulfil these policies. It also assists with assessing environmental and social risk and performance in investment portfolios, and supports company engagement.