Library | Sustainable Finance Practices

ESG strategy, analysis and integration

Tools and methodologies for embedding ESG considerations into investment strategy, analysis and decision-making, credit analysis, and insurance underwriting. These include applying different approaches, including positive and negative screening, ESG analysis and asset allocation.

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Potsdam Institute for Climate Impact Research (PIK)

Scientific Bodies
Potsdam Institute for Climate Impact Research (PIK) is a leading interdisciplinary German research institute advancing the science of climate impacts and global sustainability. With around 480 international staff, PIK conducts Earth-system modelling, integrated analysis and policy advisory to support evidence-based climate solutions. Member of the Leibniz Association.
Organisation
1 research item

GRI risk viewer

Oxford Programme for Sustainable Infrastructure Systems (OPSIS)
The Global Resilience Index (GRI) Risk Viewer provides global‑scale risk metrics across hazard, exposure and vulnerability to assess risks to people, planet and prosperity via open, publicly available datasets.
Online tool/database

Oxford Programme for Sustainable Infrastructure Systems (OPSIS)

Academic Institutions
Oxford Programme for Sustainable Infrastructure Systems (OPSIS) delivers research and education on resilient, sustainable infrastructure across energy, transport, water and digital systems. Based at the University of Oxford’s Environmental Change Institute, OPSIS develops system‑of‑systems models to assess climate risks and support data‑driven decision‑making for infrastructure resilience.
Organisation
1 research item

Mobilising institutional capital towards the SDGs and a Just Transition

Impact Investing Institute
This report outlines pathways for mobilising institutional capital towards the Sustainable Development Goals and a Just Transition. It focuses on investment vehicles, emerging markets, and private asset classes, providing practical recommendations, case studies, and frameworks to integrate environmental, social, and community considerations into scalable, impactful financial strategies.
Research
17 December 2021

A recommended methodology for estimating and reporting the potential greenhouse gas emissions from fossil fuel reserves

World Resources Institute
This working paper presents a methodology for fossil fuel companies to estimate and disclose potential greenhouse gas emissions from their reserves. It outlines seven steps for calculating emissions, addressing combustion, leakage, and storage factors, with the aim of improving transparency and enabling comparison across companies and alignment with climate targets.
Research
23 March 2023

Unlocking value from technology in banking: An investor lens

McKinsey & Company
The report outlines how banks can link technology investments to value creation. It presents a framework to improve returns through strategic allocation, outcome-based execution, and transparency. It identifies five tech-enabled themes that align with shareholder value drivers such as revenue growth, fee income, and risk mitigation.
Research
22 October 2024

University of Adelaide

Academic Institutions
The University of Adelaide, established in 1874, is Australia's third-oldest university and a member of the prestigious Group of Eight. Ranked among the top 100 globally, it offers a diverse range of undergraduate and postgraduate programs. Located in Adelaide, South Australia, the university is renowned for its research excellence and vibrant campus life.
Organisation
1 research item

Corporate nature targets: Ensuring the credibility of EU-regulated commitments

World Wide Fund for Nature (World Wildlife Fund – WWF)
This report analyses EU corporate nature-target setting under the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards. It recommends aligning targets with Science Based Targets for Nature (SBTN) to enhance credibility, comparability, and ensure alignment with ecological thresholds, fostering transparency across corporate value chains and EU environmental objectives.
Research
15 October 2024

Regen Melbourne's impact visualiser tool

Regen Melbourne
The Impact Visualiser enables users to qualitatively assess the social and ecological impacts of initiatives within the Melbourne Doughnut framework. It allows for rating across various dimensions, facilitating visual representation of potential effects, and supports downloading the results for sharing or further analysis.
Online tool/database

Critical mineral series: Sustainability considerations for investors in copper mining

ISS
This report examines copper’s role in the energy transition, highlighting growing demand, environmental and human rights risks, and evolving global regulations. It evaluates mining companies’ sustainability performance using biodiversity, governance, and modern slavery metrics, offering insights for responsible investment aligned with international standards and long-term ESG considerations.
Research
20 May 2025

The root cause of nature loss: Forests, why they matter, and how to assess deforestation risk in investment portfolios through nature-related data

ISS
This report outlines how deforestation, particularly in tropical forests, is a key driver of biodiversity loss and climate change. It presents the risks to institutional investors—physical, transition, and systemic—and offers a framework to assess deforestation exposure in portfolios using nature-related data and metrics across sectors and geographies..
Research
9 January 2025

PRI's Pathways

Principles for Responsible Investment (PRI)
The PRI’s Pathways tool supports investors in aligning portfolios with sustainability goals. It provides guidance on implementing responsible investment practices, frameworks for transitioning to net zero, and resources to assess portfolio alignment with environmental and social outcomes. The tool is structured for practical application across different asset classes and strategies.
Online tool/database

Drova’s ESG stakeholder materiality assessment

Drova’s ESG Stakeholder Materiality Assessment is a digital tool designed to identify and prioritise environmental, social, and governance issues relevant to an organisation and its stakeholders. Aligned with frameworks such as the Global Reporting Initiative (GRI), it facilitates stakeholder engagement and produces a materiality matrix to inform sustainability strategy. The platform streamlines the assessment process, reducing time and cost compared to traditional methods.
Online tool/database

Navigating portfolio exposure to conflict-affected and high-risk areas: Practical guidance for investor engagement with companies

Heartland Initiative
This report offers practical guidance for investors engaging companies on managing conflict-affected and high-risk area (CAHRA) exposure. It highlights legal obligations, best practices in heightened human rights due diligence, and governance strategies, drawn from pilot dialogues with tech and renewable energy firms. Recommendations target risk mitigation aligned with global standards.
Research
30 April 2025

The saliency-materiality nexus: Addressing systemic risks to people and portfolios in a turbulent world

Heartland Initiative
This report introduces the saliency-materiality nexus, a framework linking severe human rights harms to financially material risks in conflict-affected areas. It highlights case studies totalling over $85 billion in losses and offers guidance for investors on due diligence, portfolio risk management, and alignment with legal and ethical responsibilities.
Research
23 August 2024

Heartland Initiative

Finance / Corporate Focused NGOs & Think Tanks
Heartland Initiative is a nonprofit investor advisory organisation dedicated to advancing human rights in investment. It collaborates with institutional investors, civil society, and policymakers to address systemic risks and promote responsible investment practices. Heartland offers tailored learning services and fosters environments that integrate human rights considerations into business strategies.
Organisation
2 research items
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