Library | Sustainable Finance Practices
Governance and directors’ duties
Resources addressing the specific responsibilities of boards and directors in integrating sustainability into decision-making, ensuring accountability, and promoting long-term value creation.
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Broadening the horizon: How CFOs and finance functions can help drive corporate sustainability
This report discusses the increasing need for businesses to prioritise environmental, social, and governance (ESG) factors. It highlights the evolving role of CFOs and finance functions in integrating sustainability into business strategies and decision-making processes due to their expertise in data analysis, risk management, and strategic planning.
The role of government in corporate governance: Perspectives from the UK
The report examines the UK government's role in corporate governance, identifying four key functions: enhancing competitive advantage, compensating for self-regulation failures, preventing corporate scandals, and reassuring the public of its oversight. It evaluates regulatory frameworks, corporate failures, and policy developments, highlighting implications for governance, politics, and economic stability.
Investor expectations for corporate just transition planning
The report outlines investor expectations for corporate just transition planning, offering a framework for assessing companies' strategies in transitioning to a net zero economy. It highlights key principles, including stakeholder engagement, economic stability, and social equity. Investors are advised to evaluate transparency, governance, and worker support measures to ensure responsible and sustainable corporate transitions.
Storm clouds and silver linings: Long-term investing in an age of geopolitical uncertainty
The report explores the impact of geopolitical uncertainty on long-term investing, highlighting risks and opportunities for institutional investors. It emphasises the need for integrating geopolitical considerations into investment strategies, governance, and decision-making frameworks. The report provides practical tools for investors to assess geopolitical resilience, manage risks, and engage with stakeholders while balancing short-term pressures with long-term value creation.
Engaging affected stakeholders: The emerging duties of board members
This report provides guidance for corporate boards on effectively engaging stakeholders to uphold human rights. It outlines strategies for meaningful engagement, addressing stakeholder concerns, and integrating human rights considerations into corporate governance and decision-making processes.
Nature starter: Practical steps to integrate nature into business strategy (By CEOs, for CEOs)
NatSTART is a toolkit being developed by the Climate Leaders Coalition to support businesses to scope out and screen for nature-related risks. It is designed to support firms to integrate nature into their business strategies, starting with locating their interface with nature. It Provides guidelines for integrating biodiversity and climate considerations into business and policy decisions.
Implicit versus explicit contracting in executive compensation for environmental and social performance
This study analyses how explicit and implicit executive compensation schemes linked to environmental and social (ES) targets affect corporate ES performance. Explicit schemes, with measurable targets, enhance precise outcomes like emissions reduction. Implicit schemes, relying on subjective assessment, excel in areas with vague metrics, such as community engagement.
Screening for responsible investment in agriculture and food systems: Guidance and tools for government officials
This report provides guidance for government officials on screening investments in agriculture and food systems to ensure responsible practices. It outlines due diligence processes to assess investors, potential risks, and benefits while promoting sustainable development. The toolkit includes adaptable screening tools to identify responsible projects and enhance transparency in investment decisions.
Improving governance on nature-related risks and opportunities
This brief highlights how biodiversity loss poses risks to businesses and urges company directors to integrate nature considerations into strategic planning. It assesses companies' practices using the World Benchmarking Alliance's Nature Benchmark and provides key insights for directors to manage nature-related risks and opportunities, enhancing corporate resilience in a nature-positive transition.
Green investing and political behavior
This study examines whether green investing reduces political support for climate regulation. Using a pre-registered experiment involving a real referendum in Switzerland, the findings suggest that climate-conscious investments do not erode support for climate policies. The study provides evidence that sustainable investing and political engagement are complementary, not substitutes.
Aligning financial flows with the Global Diversity Framework: Translating ambition into implementation
The report advocates for governments to ensure financial flows align with biodiversity goals. It highlights the need for mandatory disclosures on nature-related risks, nature transition plans, and economic incentives to mobilise private finance for biodiversity conservation, emphasising a "whole-of-government" approach to implementation.
A director’s guide to mandatory climate reporting
This guide covers Australia’s mandatory climate reporting, requiring large entities to disclose climate risks and opportunities from January 2025. It provides directors with practical steps for compliance, focusing on governance, strategy, and risk management, and encourages proactive engagement to build long-term organisational resilience.
Turning strategy into reality: ESG implementation challenges in Australia’s finance sector
The report highlights the challenges financial institutions face in embedding Environmental, Social, and Governance (ESG) strategies. It covers topics such as governance, skills gaps, data issues, and the critical role of the front office in driving sustainability goals, offering practical steps for overcoming these hurdles.
An introduction to responsible investment: Human rights for asset owners
This guide by PRI summarises human rights relevance for asset owners, offering strategies for policy, governance, stewardship, and disclosure. It includes case studies, international standards, and practical resources to promote human rights in the financial system.
An introduction to responsible investment: Biodiversity for asset owners
This introductory guide for asset owners explores the financial risks and opportunities associated with biodiversity loss. It explains the relevance of biodiversity to investment processes and outlines how asset owners can incorporate biodiversity considerations into their responsible investment policies, stewardship practices, and disclosures.
Biodiversity risk: Legal implications for companies and their directors
The report analyses the legal obligations of company directors with regards to biodiversity risk. The report examines emerging disclosure standards, provides a jurisdictional spotlight, and includes case studies to illustrate the corporate interface with biodiversity.