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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Widening the lens: Scaling climate adaptation and resilience through sustainable finance

Sustainable Fitch
This report examines climate adaptation and resilience in sustainable finance, highlighting a significant financing gap in emerging markets and limited formal allocation in labelled debt markets. It argues for a broader lens that recognises resilience outcomes already embedded in policy-driven investments, using Ecuador's sovereign housing framework as a case study.
Research
1 June 2026

Ratings insights: Understanding the global green bond index

Sustainable Fitch
Sustainable Fitch maps its framework and entity-level ratings to the Bloomberg MSCI Global Green Bond Index, covering 88% of index bonds. While index constituents show stronger framework quality and ICMA alignment than the broader market, many high-quality and transition-relevant bonds sit outside the benchmark due to financial eligibility constraints.
Research
20 May 2026

Navigating towards water resilience: An introductory guide for central bankers, financial supervisors and regulators

World Wide Fund for Nature (World Wildlife Fund – WWF)
This WWF Greening Financial Regulation Initiative guide introduces central banks, financial supervisors and regulators to the financial risks posed by the global water crisis. It covers physical, transition and systemic risks, emerging responses from the financial sector, available assessment tools, and policy recommendations for integrating water risks into supervisory frameworks.
Research
7 May 2026

Potential business cases in measuring biodiversity state and impact in agriculture

Svensk Kolinlagring
A joint Mistra FinBio and Svensk Kolinlagring report identifying three business cases linking biodiversity data to agricultural finance: baseline databanks for bank and insurance risk assessment, and an MRV system for biodiversity claims. It highlights the financing gap in regenerative agriculture and outlines potential biodiversity-linked financial products.
Research
1 December 2025

Credible climate financing and fossil fuel phase-out commitments are possible but remain marginal amongst major financial institutions

World Benchmarking Alliance
WBA's analysis of 400 major financial institutions finds that transition planning is emerging but capital allocation to low-carbon solutions and fossil fuel phase-out commitments remain marginal. Only two institutions demonstrate robust fossil-fuel restrictions, and low-carbon activities account for an average of just 2.7% of total financed activities globally.
Research
30 June 2026

State of the Sustainability Profession 2026

Trellis Group
The 2026 State of the Sustainability Profession report by Trellis Group surveys more than 500 professionals at companies with at least $1 billion in revenue. Most large businesses are maintaining sustainability commitments despite political headwinds, though investment has slowed, communications are being scaled back and professionals report growing dissatisfaction.
Research
4 May 2026

Measuring the impact of data centers in the United States economy: Monetary damage from air pollution and greenhouse gas emissions

National Bureau of Economic Research (NBER)
This NBER working paper quantifies the environmental costs of US data centre electricity use in 2025. Using facility-level data for approximately 2,800 data centres, it estimates gross external damages of $24.6 billion from air pollution and greenhouse gas emissions, with Texas and Virginia accounting for 30% of the national total.
Research
1 April 2026

DAX-AEX Futureproof Index Report

Futureproofing Institute
The DAX-AEX Futureproof Index Report is a benchmark series that ranks DAX and AEX-listed companies using an Integrated Value framework combining financial, social, and ecological value. It produces a Futureproofing Ratio to assess long-term corporate value creation and transition risk across sectors and economies.
Benchmark/series
1 May 2026

Global Project Tracker

Mission Possible Partnership (MPP)
MPP's Global Project Tracker maps the global pipeline of commercial-scale, net-zero-aligned clean industrial plants across materials, chemicals and fuels sectors.
Online tool/database

Social performance measurement: Practical insights and tips for financial institutions

Power Shift Africa
This report by Shift distils insights from practitioner clinics for financial institutions on social performance measurement. It identifies key challenges and misperceptions, and provides eight practical tips for building more effective human rights due diligence measurement approaches, covering HRDD maturity assessment, theory of change, and quantification at scale.
Research
19 May 2026

Beyond the parcel: Unlocking risk assessment of complex infrastructure assets

First Street
This First Street report applies climate risk modelling to five infrastructure asset types — airports, residential developments, rail networks, transmission lines, and toll roads — demonstrating how localised physical hazards translate into material revenue losses and operational downtime, and why traditional parcel-based risk tools are inadequate for complex infrastructure.
Research
28 May 2026

Applying planetary boundaries: Effective risk management and value creation

First Sentier MUFG Sustainable Investment Institute
This report examines how the Planetary Boundaries Framework translates nine critical global processes into material risks and value creation opportunities for investors and corporates. Seven of nine boundaries have already been breached. Tools, frameworks, and an investor engagement plan are outlined to support Earth-system-aligned capital allocation and long-term value creation.
Research
19 June 2026

Weapons, dual use tech and financial institutions

Power Shift Africa
This Shift briefing examines how financial institutions should approach human rights due diligence in relation to weapons and dual-use technologies. It identifies four key challenges, six anchors grounded in international humanitarian law, and six practical approaches to support responsible defence-related lending and investment decisions.
Research
14 April 2026

SIPRI Military Expenditure Database

Stockholm international peace research institute (SIPRI)
SIPRI's open-access database providing annual military expenditure data for countries worldwide from 1949 to 2025, across multiple metrics.
Online tool/database

Community engagement, nature and financial materiality: An evidence review on the financial effects of engagement with indigenous peoples and local communities on nature-related issues

Power Shift Africa
This Shift report reviews the financial effects of corporate engagement with Indigenous Peoples and local communities on nature-related issues. Drawing on over 1,200 cases and approximately 40 publications, it finds that engagement quality is financially material, with poor engagement linked to significant operational, legal, and reputational costs.
Research
1 May 2026

Ranking digital rights: The 2025 big tech edition

Ranking Digital Rights
The 2025 RDR Index Big Tech Edition ranks 14 major technology companies on governance, freedom of expression, and privacy. Microsoft leads overall with 50%, followed by Alphabet at 49% and Meta at 47%. Scores are also assessed across eight thematic lenses, including algorithmic transparency, security, and targeted advertising.
Research
29 June 2026
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