A practitioner guide that maps available impact valuation methods and value factor sources, comparing their scope, methodology and use cases. It helps users select appropriate data sources for monetising social and environmental impacts, addressing fragmentation and inconsistencies across existing valuation approaches.

Guide outlines frameworks for assessing, managing and reporting physical climate risks in investment portfolios. It covers exposure mapping, hazard identification, financial impact metrics (e.g. AAL, Climate VaR), scenario analysis, adaptation strategies and regulatory alignment, emphasising integration into governance, risk management and disclosure processes.

Examines investment opportunities arising from global water stress, focusing on infrastructure renewal, risk management and efficiency gains. Outlines how investors can identify growth across asset classes and technologies addressing water scarcity, supporting resilience, cost reduction and long-term economic trends.

Provides guidance for directors on Australia’s mandatory climate reporting regime, outlining regulatory requirements, governance expectations, and disclosure obligations under AASB S2. Explains implementation timelines, assurance pathways, and practical steps to manage climate-related risks, opportunities, and reporting processes within corporate reporting frameworks.

OECD’s Green Finance and Investment series provides policy analysis and guidance to mobilise public and private finance for green growth. It examines how regulatory frameworks and investment strategies can scale funding for low-carbon, climate-resilient and resource-efficient infrastructure, technologies and businesses.

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.

Examines investor democracy in pension funds using deliberative mini-publics and a binding member vote. Finds informed deliberation shifts preferences towards impact investing despite potential lower returns, with broader member support leading to increased allocations, demonstrating how structured participation can guide sustainable investment decisions.

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 Systemic Impact Investing Standard is an independently audited framework enabling asset owners to assess whether asset managers’ strategies, processes and outcomes align with delivering systemic impact. It supports improved investment decision-making by emphasising sourcing, management and measurement practices that generate credible, system-level social and environmental outcomes.

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.