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Corporate sustainability and scandals

The report analyses global listed firms from 2010–2022 and finds that stronger alignment with UN Sustainable Development Goals is associated with fewer, less severe corporate scandals, especially in highly scrutinised sectors such as energy and utilities, offering investors predictive insight beyond conventional ESG ratings.
Research
14 August 2024

Leveraging physical climate risk data

Network of Central Banks and Supervisors for Greening the Financial System (NGFS)
The report outlines data requirements for assessing physical climate risks, highlighting gaps in hazard, exposure, vulnerability, and adaptation information. It reviews emerging tools, stresses limitations in insurance and asset-level data, and recommends capacity building, collaboration, and improved data systems to enhance financial sector climate-risk analysis.
Research
29 September 2025

Private capital, public good: Building shared prosperity to create a resilient and inclusive economy

US Impact Investing Alliance
The report outlines bipartisan US federal policy recommendations to mobilise private capital for shared prosperity. It focuses on strengthening economic competitiveness, scaling community investing, and improving impact transparency to support inclusive growth, underinvested communities, and long-term economic resilience.
Research
12 October 2024

Sustainability-related risks and opportunities and the disclosure of material information

IFRS Foundation
This educational material explains how entities identify and disclose material sustainability-related risks and opportunities under IFRS S1 and S2, focusing on impacts on cash flows, access to finance and cost of capital, and applying consistent, entity-specific materiality judgements.
Research
18 November 2024

International round table: Financing climate action at city level

Centre for Climate Change and Social Transformations
This report synthesises discussions from an international round table on financing city-level climate action, highlighting how local governments overcome fiscal constraints through tailored funding scales, partnerships, innovative revenue mechanisms, and long-term approaches to deliver major decarbonisation programmes across Europe and North America.
Research
10 October 2024

Harmonised framework for impact reporting for social bonds handbook

International Capital Market Association
The handbook provides a harmonised framework for issuers to report social bond impacts, outlining core reporting principles, target population disclosure, and preferred quantitative indicators. It introduces sector guidance—initially affordable housing—and offers templates to support consistent, transparent, and comparable impact reporting across social project categories.
Research
24 September 2024

Assessment of the biodiversity impacts and dependencies of globally listed companies

Finance for Biodiversity Foundation
The report assesses biodiversity impacts and ecosystem service dependencies of 2,369 globally listed companies using multiple footprinting tools. It finds impacts highly concentrated among few firms, driven mainly by climate change, pollution and land use, with food, energy and chemicals sectors prioritised for investor engagement.
Research
10 February 2024

Briefing paper: The fiduciary duty case for climate justice

Intentional Endowments Network
The report argues that climate justice is integral to fiduciary duty, as climate and inequality risks threaten long-term value. It outlines definitions, system-level investment frameworks, and practical tools that help investors manage systemic risks and support a just low-carbon transition.
Research
26 June 2025

Responsible Digital Finance Ecosystem (RDFE): A conceptual framework

Consultative Group to Assist the Poor (CGAP)
The report outlines a framework for a Responsible Digital Finance Ecosystem, urging holistic, collaborative consumer protection amid rising digital finance risks. It defines ecosystem actors and four pillars—customer centricity, collaboration, capability, and commitment—to strengthen regulation, improve outcomes, and reduce harms in rapidly evolving digital financial services.
Research
1 September 2024

The Other Half of the Transition: Why Livestock Deserves as Much Attention as Energy

This article highlights the major climate impact of livestock and explains why the absence of clear roadmaps, metrics, and financing strategies has left the sector far behind the energy transition. It proposes policy reforms, mitigation hierarchies, and justice-centered pathways to unlock effective and equitable change.
Article
8 December 2025

The transition finance playbook: A practical guide for financial institutions

Accounting for Sustainability (A4S)
A practical guide outlining how financial institutions can scale transition finance through governance, eligibility criteria, portfolio segmentation, due-diligence enhancements and engagement. It highlights Canadian market context, barriers, and actionable “top tips” to support credible decarbonisation, stewardship and collaboration across the financial system.
Research
3 June 2025

Institute for Sustainable Finance (ISF)

Academic Institutions
Institute for Sustainable Finance (ISF) at Smith School of Business, Queen’s University, is Canada’s first multi-disciplinary hub aligning finance with environmental sustainability. It conducts research, publishes policy guidance, and runs education and collaboration programmes to help policymakers, investors, and firms integrate climate risk, nature, and ESG considerations into capital allocation and regulation.
Organisation
1 research item

Leakage in the common ground: How misalignment in sustainable finance taxonomies impacts cross-border capital flows

The paper models how misaligned sustainable finance taxonomies can cause cross-border capital leakage, reducing alignment with developed-market standards. It identifies four ratios determining whether endorsing common ground improves outcomes and shows leakage can be significant without regulatory measures to differentiate and prioritise higher-quality green bonds.
Research
3 July 2025

Advancing women’s financial inclusion: Guidelines to adopt a gender perspective in financial institutions

Consultative Group to Assist the Poor (CGAP)
The report outlines guidelines for financial institutions to integrate gender perspectives across governance, management, staffing, communications, and product design. It promotes data-driven policies, bias reduction, inclusive culture, tailored financial solutions for women, and strategic partnerships to enhance women’s financial inclusion and strengthen institutional performance.
Research
25 May 2025

Business frameworks and actions to support human rights defenders: A retrospective and recommendations

Business and Human Rights Resource Centre
The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.
Research
16 July 2025

Planetary solvency – finding our balance with nature

Institute and Faculty of Actuaries (IFoA)
This report outlines how climate and nature risks threaten the Earth system that underpins economies and societies. It proposes a Planetary Solvency framework, using risk-led assessment principles to inform policymakers of escalating systemic risks, tipping points and mitigation needs, emphasising the urgency of realistic global risk management to avoid severe disruption.
Research
1 January 2025
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