Library | Sustainable Finance Practices

ESG Integration and analysis

Tools, methodologies, and frameworks for embedding ESG factors into financial analysis, valuation, credit assessment, underwriting, and portfolio management, while separating out broader strategic elements.

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GRI Standards

Global Reporting Initiative
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.
Research
1 January 2016

IFC's performance standards on environmental and social sustainability

International Finance Corporation
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.
Research
1 January 2012

Tipping points: Decision making under deep uncertainty

J.P. Morgan Chase and Co.
Examines climate tipping points and their implications for financial decision-making under deep uncertainty. It outlines risks of abrupt, nonlinear climate shifts, limitations of traditional valuation models, and emerging approaches including scenario analysis, resilience planning and climate intervention, emphasising challenges in pricing, timing and managing long-term systemic risks.
Research
13 April 2026

2025 Southeast Asia fossil fuel divestment scorecard

RimbaWatch
Assesses 35 banks’ fossil fuel financing and climate policies in Southeast Asia, finding continued coal and gas funding despite commitments. International banks dominate financing, with policy gaps and loopholes persisting. The scorecard highlights misalignment with 1.5°C goals and calls for stricter divestment and increased renewable investment.
Research
24 May 2025

Advancing gender equality through gender lens investing

Altiorem
Examines gender lens investing as an approach integrating gender analysis into investment decisions to promote equality and returns. Outlines strategies, benefits, challenges, and case studies, linking to SDGs and emphasising measurement, engagement, and diverse investment practices.
Research
16 November 2023

Energy technology perspectives series

International Energy Agency (IEA)
The Energy Technology Perspectives is a series by the IEA that provides analysis of global energy systems, focusing on the development, deployment and innovation of clean energy technologies and their role in achieving sustainable, secure and low-emissions energy transitions across sectors and regions.
Benchmark/series
2 April 2026

Toxic finance: The banks and investors funding the expansion of petrochemicals in the US

Friends of the Earth
This report argues that banks and investors are enabling US petrochemical expansion despite rising market, legal, climate and public health risks, identifying major financiers and investors while warning that continued support may expose them to financial, reputational and regulatory harm.
Research
3 March 2026

Transitions Mineral Tracker

Business and Human Rights Resource Centre
The Transition Minerals Tracker is an online database by the Business & Human Rights Resource Centre that tracks human rights risks linked to mining key minerals for the energy transition. It compiles company data, policies and allegations, enabling users to assess exposure to social and governance risks across global mining operations.
Online tool/database

ESG regulations tracking tool

Sustainable Fitch
Fitch’s ESG Regulations Tracking Tool monitors global ESG-related regulatory developments affecting corporates. It provides structured, regularly updated insights on policy changes, jurisdictional trends and compliance requirements, supporting finance professionals in assessing regulatory risk, aligning strategies and understanding evolving ESG obligations across multiple markets and sectors.
Online tool/database
20 January 2026

Guidance for applying absolute environmental sustainability assessment on activities at different scales (BETA version)

Joint Research Centre
Provides beta guidance for applying Absolute Environmental Sustainability Assessment, comparing activities’ environmental burdens against planetary boundaries. It outlines a three-phase, nine-step framework, supported by case studies (buildings, cement, EU consumption), and aligns with existing accounting standards while addressing methodological gaps in allocating environmental limits.
Research
12 May 2025

Naturebase

The Nature Conservancy
Naturebase is a free, science-based platform that maps where and how to implement nature-based solutions. It provides data on carbon mitigation potential, biodiversity and social benefits, alongside policy guidance and case studies, enabling investors and policymakers to identify, assess and finance high-integrity climate and nature projects.
Research

Global Renewables Watch

The Nature Conservancy
Global Renewables Watch Atlas is an interactive platform mapping utility-scale solar and wind installations worldwide using AI and satellite imagery. It provides regularly updated geospatial data to track deployment trends, estimate capacity, and assess progress in the energy transition, supporting analysis by policymakers, researchers, and finance professionals.
Online tool/database

Sustainable Finance Roundup March 2026: Markets, Climate Risk, and the Transition in Practice

This month’s sustainability roundup captures a shift from framework development to real-world application, where climate and nature risks are increasingly embedded across financial systems, legal accountability, and decision-making. It highlights how intensifying physical climate signals, evolving disclosures, and maturing litigation are converging with insights on sovereign risk, energy systems, and corporate strategy. Together, these developments show how sustainability is moving beyond principle—being tested, priced, and enforced across markets, regulation, and the real economy.
Article
31 March 2026

NGFS Phase 5 Scenario Explorer

Network of Central Banks and Supervisors for Greening the Financial System (NGFS)
Web-based platform by NGFS and IIASA providing access to climate scenario data. It enables users to visualise, compare and download time-series data on transition pathways, physical risks and macroeconomic impacts, supporting climate risk analysis, stress testing and financial modelling. Data can be accessed via workspaces, bulk downloads or APIs.
Online tool/database

Managing risks created by Russia's invasion of Ukraine: Enhanced due diligence and advanced know your-customer policies

Heartland Initiative
The report advises firms to strengthen due diligence and advanced know-your-customer checks to prevent sanctions evasion and re-exports supporting Russia’s war in Ukraine. It highlights front-company red flags, recommends stronger internal controls and information-sharing, and uses case studies to show how diversion risks can be detected.
Research
3 October 2023

Climate-nature scenario development for financial risk assessment

Potsdam Institute for Climate Impact Research (PIK)
This report develops integrated climate-nature scenarios for financial risk assessment, showing that combined climate and nature policies provide a fuller view of agricultural, biodiversity and ecosystem-service risks than separate approaches, with implications for central banks, supervisors and future stress-testing frameworks.
Research
12 November 2024
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