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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Nature in portfolios: A practical framework for investment decision-making

Northern Trust
This report introduces Northern Trust Asset Management’s Nature Framework, a three-pillar approach for integrating nature-related risks and opportunities into investment portfolios. It demonstrates that significant biodiversity impact reductions and nature-aligned outcomes can be achieved with modest active risk through targeted, materiality-based implementation and active stewardship.
Research
23 August 2026

Mining Fiscal Regime Simulator

The Mining Fiscal Regime Simulator is an open-source modelling tool by the IGF that helps users evaluate the impact of tax and royalty policies on mining project economics and government revenue.
Online tool/database
18 September 2026

The quiet withdrawal: Human capital disclosure trends, 2022–2026

PeopleReturn
This report examines human capital disclosure trends among S&P 1500 companies from 2022 to 2026. It highlights a significant decline in demographic and board diversity reporting following the removal of regulatory requirements. While operational metrics remain stable, quantitative workforce data is increasingly being omitted from formal financial filings.
Research
8 September 2026

ERA5 Global Climate Data

European Centre for Medium-Range Weather Forecasts (ECMWF)
ERA5 is the fifth-generation global climate reanalysis tool from the Copernicus Climate Change Service, providing hourly estimates of atmospheric, terrestrial, and oceanic variables from 1940 to the present.
Online tool/database
17 January 2019

Forging ahead: A 2026 assessment of investor climate action across North America

Ceres
This 2026 assessment of 50 large North American investors reveals that most are prioritising climate risk management and clean economy opportunities despite shifting regulations. Findings show 74% assess portfolio risks and allocate capital to climate solutions, though only 22% have disclosed explicit, measurable targets for increasing these investments.
Research
15 September 2026

End-use Prices Data Explorer

International Energy Agency (IEA)
The End-use Prices Data Explorer, provided by the International Energy Agency, tracks global energy prices across sectors like industry and transport. It helps finance professionals assess the impact of energy costs, taxes, and subsidies on market competitiveness and investment risks.
Online tool/database

Indigenous rights and Canadian pension funds

Shift
This report evaluates 11 Canadian pension managers on their alignment with Indigenous rights and free, prior and informed consent (FPIC). It identifies significant policy gaps and material financial risks, recommending that funds adopt UNDRIP-aligned frameworks and refuse to invest in major projects lacking the explicit consent of impacted communities.
Research
13 August 2026

Building capacity to identify and assess nature-related financial risks

The University of Cambridge
This report examines nature-related financial risks in the Indonesian and Malaysian palm oil sectors. Using scenario analysis, it evaluates how an intensified El Niño and ecosystem degradation affect production, costs, and credit risk. Findings highlight the vulnerability of upstream producers and the necessity for banks to assess nature-based dependencies.
Research
3 June 2025

Assessing biodiversity-related financial risks: Navigating the landscape of existing approaches

Organisation for Economic Co-operation and Development (OECD)
This OECD report examines methodologies for assessing biodiversity-related financial risks. It identifies physical and transition transmission channels, reviews metrics like Mean Species Abundance, and highlights the implications of the Kunming-Montreal Global Biodiversity Framework. The findings inform a new supervisory framework for central banks to manage ecosystem-related instability.
Research
1 April 2023

Access to Medicine Foundation Research Hub

Access to Medicine Foundation
The Research Hub is a repository of reports and data on how pharmaceutical companies address global health equity. It offers company profiles, benchmarks, and thematic research to help investors assess ESG performance and access-related risks in the healthcare sector.
Resource hub

FAIRR Investor Tool: Agriculture Water Risks

A specialised resource by the FAIRR Initiative that helps investors assess the financial materiality of water scarcity in the livestock sector, offering data on hidden costs and company-specific water risks.
Online tool/database
1 August 2026

Ocean Observatories Initiative

Transformational Investing in Food Systems (TIFS)
The Ocean Observatories Initiative is a science-driven network providing real-time data from over 900 instruments. Funded by the U.S. National Science Foundation, it tracks ocean health and climate trends essential for ESG analysis and coastal risk assessment.
Online tool/database
1 January 2016

Rio Tinto: A just transition case study

Anthropocene Fixed Income Institute
This report examines Rio Tinto’s failure to secure a social licence to operate for the Jadar lithium mine in Serbia. It highlights how social risks associated with the energy transition can lead to project abandonment, financial losses, and reputational damage, ultimately impacting bondholders as lithium production becomes more material.
Research
8 June 2026

Water behind the watts: The hidden risk of powering data centers

Ceres
This research identifies that U.S. data centres depend on roughly 3.4 trillion gallons of freshwater annually for electricity generation. The report highlights significant water stress and drought risks across seven key states, recommending that companies, power producers, and policymakers integrate indirect water use into their risk assessments and strategies.
Research
21 August 2026

Shifting ground: Human rights, Chinese investment and the rush for transition minerals

This report analyses 326 allegations of human rights and environmental abuses linked to Chinese overseas transition mineral investments between 2023 and 2025. It identifies Indonesia as the primary hotspot and highlights critical risks in extraction and processing, while offering recommendations for governments and companies to ensure a just transition.
Research
8 July 2026

Can investors price the risk? Assessing municipal bond climate disclosure and financial resilience

Ceres
This report analyses climate risk disclosure in the $4.4 trillion US municipal bond market. Examining 60 high-risk offerings, it finds 33% omit climate references. Disclosures are often generic and backward-looking, lacking the TCFD-aligned metrics necessary for investors to price risk accurately and reward resilience investments.
Research
10 August 2026
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