The Capitals Coalition’s Integrated Decision-Making Framework provides a structured approach to incorporating natural, social, human and produced capital into organisational decisions. It offers stepwise guidance, governance and technical tools to support consistent valuation of impacts and dependencies, enabling finance professionals to integrate sustainability considerations into decision-making processes.

The Stakeholder Engagement Guide is an investor-focused tool for assessing how portfolio companies engage with affected stakeholders within human rights and environmental due diligence. It outlines four stages and seven effectiveness criteria, providing questions, indicators and examples to evaluate engagement quality and identify risks and improvements.

The ASEAN Taxonomy for Sustainable Finance is a benchmark series that provides a common framework to classify sustainable economic activities across ASEAN. It guides financial institutions, policymakers and market participants in assessing environmental objectives, supporting an orderly transition and alignment with regional and international sustainable finance standards.

Provides a five-year strategic roadmap to develop ASEAN sustainable capital markets, outlining four priority areas: strengthening disclosures, expanding sustainable products, building capacity, and enhancing regional connectivity. It aims to mobilise private capital, improve transparency, and align markets with sustainability goals and international frameworks.

Guidance outlines alignment between ESRS and ISSB sustainability standards, focusing on climate disclosures, materiality and reporting requirements. It maps corresponding provisions, highlights differences, and explains how entities can achieve compliance with both frameworks to improve efficiency and consistency in sustainability reporting.

Provides practical guidance for issuing SDG bonds in ASEAN, outlining principles, processes, and frameworks aligned with green, social and sustainability bond standards. It explains SDG mapping, eligibility criteria, reporting practices, and market context to support issuers in mobilising capital for sustainable development.

This handbook explains sustainable finance concepts, ESG scoring, regulation, reporting, sustainable products, impact investing, biodiversity, climate risk measurement, transition and physical risk modelling, portfolio construction, stress testing and risk management for finance practitioners.

Financial Reporting Council (FRC) is UK’s independent regulator for corporate governance, audit, accounting and actuarial professions. It sets standards such as Corporate Governance and Stewardship Codes, supervises audit quality, and enforces compliance. FRC promotes transparency, integrity and investor confidence in financial reporting, supporting effective capital markets and responsible business practices.

The UK Stewardship Code (2026) sets voluntary principles for asset owners, managers and service providers to demonstrate effective stewardship through transparent, outcomes-focused reporting, supporting responsible capital allocation and long-term value creation for clients and beneficiaries.

The Core Carbon Principles are a global benchmark developed by the Integrity Council for the Voluntary Carbon Market to assess the quality of carbon credits. They set standards for transparency, governance and environmental integrity, helping market participants identify credible credits and improve confidence in voluntary carbon markets.

Integrity Council for the Voluntary Carbon Market (ICVCM) is an independent global governance body that sets standards for high-integrity carbon credits. It develops Core Carbon Principles to improve transparency, quality and trust in voluntary carbon markets, helping channel private finance towards credible climate mitigation and sustainable development outcomes.

The Sustainability-Linked Bond Handbook provides a practical overview of sustainability-linked bonds, covering structure, pricing models and market dynamics. It combines financial analysis with sustainability considerations and includes over 40 case studies, offering guidance for investors and issuers on integrating these instruments into fixed income strategies.

Sectoral roadmaps translate national climate targets into sector-specific decarbonisation pathways, guiding policy, investment and corporate transition plans. They align real-economy activity with finance, reduce uncertainty, and support risk assessment and capital allocation, strengthening the credibility and implementation of whole-economy transition planning.

The GRI Standards are globally recognised sustainability reporting guidelines enabling organisations to disclose economic, environmental and social impacts in a consistent and comparable way. They support transparency, accountability and informed decision-making by helping organisations identify, measure and communicate material ESG impacts and contributions to sustainable development.

The IFC Performance Standards (2012) form part of the Sustainability Framework, setting requirements for clients to identify, manage, and mitigate environmental and social risks in financed projects. They comprise eight standards covering areas such as labour, resource efficiency, biodiversity, and community impacts, and are widely used as a global benchmark for responsible investment.

Amnesty International assesses 13 leading EV makers’ public reporting on human rights due diligence in battery mineral supply chains. It finds uneven progress since 2017, but no company demonstrates adequate alignment with international standards; Mercedes-Benz and Tesla lead, while BYD ranks last.