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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Fostering impact: An investor guide for engaging communities in place-based impact investing

Impact Investing Institute
This paper provides real-life cases and practical steps to integrate community engagement in investment processes. It offers methods for investors to identify and pursue community engagement opportunities, outlining different ways to incorporate engagement into investment decision-making.
Research
26 September 2023

The investor's guide to impact: Evidence-based advice for investors who want to change the world

Center for Sustainable Finance and Private Wealth (CSP)
This guide is for investors who want to generate positive social and environmental impact through their investments. It explains what investor impact is and how it differs from company impact. It also details the mechanisms through which investors can effect change, such as enabling the growth of impactful companies and encouraging improvement in less sustainable companies.
Research
21 October 2020

Impact investing for pensions

Impact Investor
This report analyses the growth of impact investing strategies among European pension funds. The report examines challenges and opportunities, regulatory restrictions, impact measurement and management, private equity case studies, and emerging investments in affordable and social housing.
Research
1 May 2023

Impact investing 2.0: The way forward

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This research aims to provide insights on the rapidly evolving impact investing landscape. The report is based on a survey of 12 high-performing impact investing funds that represent a diversity of asset classes, objectives, geographies, and impact areas.
Research
7 November 2013

The purpose action gap: The business imperative of ESG

Jefferies
This report examines the gap between what consumers and brands believe and how they act when it comes to purpose and sustainability. Based on studies of 2,500 consumers and interviews with 125 large consumer companies, the report offers valuable insights for businesses looking to meet consumer and investor expectations.
Research
12 August 2021

Consideration of social risks and opportunities by occupational pension schemes

Department for Work and Pensions (UK Government)
The UK government is calling for evidence on how occupational pension schemes can appropriately consider financially material social risks and opportunities when making investment decisions. Trustees must adhere to legal requirements to take account of ESG factors in their policies but there is concern that they lack the knowledge to manage financially material social risks.
Research
24 March 2021

Wealthy private investors and socially responsible investing: The influence of reference groups

The study investigates how wealthy private investors engage with socially responsible investing (SRI) and how reference groups influence their investment behaviour. Qualitative data from 55 interviews with high-net-worth individuals (HNWIs) and industry experts show that while family members emphasize profit, fellow SRI-oriented HNWIs prioritise similarity and reputation.
Research
22 November 2021

Who pays for sustainability? An analysis of sustainability-linked bonds

This paper analyses sustainability-linked bonds (SLBs), which tie bond coupons to sustainability performance targets. They find issuing an SLB yields an average premium of -9 basis points on the yield at issue compared to a conventional bond, and the savings for an issuer exceed the maximum penalty for failure to meet the target.
Research
9 February 2022

The hidden risk in state pensions: Analysing state pensions’ responses to the climate crisis in proxy voting

Stand.earth
This report analyses the proxy voting strategies of 19 state pensions, as well as the five New York City Comptroller systems, managing over US$2 trillion in assets. Results reveal that most pensions failed to address climate-related financial risk, especially in areas such as lobbying, environmental justice, and Indigenous rights.
Research
24 January 2024

Increasing female participation on boards: Effects on sustainability reporting

This study explores the relationship between board gender diversity and sustainability reporting using data from 2,116 banks over a ten-year period. Results indicate that having 22–50% female board members positively affects ESG disclosure, but beyond 50%, negative effects appear. It suggests that banks should mandate quotas to promote sustainable disclosure.
Research
18 June 2020

Clearing the air: A case for investor action on air quality and a practical guide for getting started

ShareAction
This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.
Research
18 January 2024

Deconstructing ESG ratings performance: Risk and return for E, S and G by time horizon, sector, and weighting

MSCI Inc.
This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.
Research
8 January 2021

Building capacity for the Paris Agreement's Enhanced Transparency Framework: What can we learn from countries' experiences and UNFCCC processes?

World Resources Institute
This report outlines the necessity of capacity building to enhance transparency in the Paris Agreement. The report uses 13 case studies to highlight challenges in implementing transparency requirements and six lessons for effective capacity building. International initiatives and support programs are discussed to inform the construction of transparent and sustainable climate governance.
Research
26 March 2019

Energetics

Commercial Organisations
Explore Energetics, a leading energy and carbon management consultancy with a wealth of experience. They provide strategic solutions for sustainable energy practices from carbon accounting to renewable energy advice.
Organisation
2 research items

The implications of AI across sectors and against 6 key ESG considerations

CSIRO
AI offers great positive impacts and risks. This report helps to understand the risks associated with developing and using AI tech. Scoping exercise identifies opportunities and threats across sectors. Six core ESG considerations including trust and security, data privacy, and sentience are evaluated for potential impact.
Research
17 May 2023

Safety by design: Investment checklist

eSafety Commissioner
This investment checklist is a concise guidance document, aimed at investors and venture capitalists considering whether to invest in tech companies. The checklist presents a 12-point criteria touching on design and provision of services, community guidance, safety reviews, user tools, and proactive steps to inform users about safety policies.
Research
18 January 2021
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