Library | Sustainable Finance Practices

Impact measurement and verification

Approaches for defining, measuring, monitoring, and verifying the environmental, social, and financial impacts of investments using metrics, indicators, and verification standards.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
328 results
REFINE
SHOW: 16

Seeing the goal, missing the truth: Human accountability for AI bias

National Bureau of Economic Research (NBER)
Research demonstrates that Large Language Models exhibit purpose-conditioned bias when informed of downstream tasks. Goal-aware prompting leads to in-sample overfitting and inflated performance before knowledge cutoffs. Results indicate that disclosing objectives compromises neutrality, necessitating the separation of measurement and evaluation in AI-assisted workflows to ensure statistical validity.
Research
22 April 2026

Global Nature Watch

World Resources Institute
Global Nature Watch is an AI-powered Earth monitoring platform developed by the World Resources Institute and Google. It provides near-real-time data on land-use changes across various ecosystems to support nature-based risk assessment and environmental reporting.
Online tool/database

Climate change mitigation and adaptation: What works for data centres? Part 3

EDHEC Business School
This report evaluates climate change mitigation and adaptation strategies for data centres using the ClimaTech database. It assesses the effectiveness of decarbonisation across three scopes and analyses resilience measures for flood, storm, heat, and wildfire risks, providing quantitative performance metrics for various technological solutions.
Research
8 April 2026

Coller FAIRR seafood index methodology: May 2026

Farm Animal Investment Risk and Return (FAIRR)
The Coller FAIRR Seafood Index Methodology outlines the framework for assessing 20 global companies across 16 material topics. It details a bottom-up scoring process, ranging from 0 to 100, and a four-step production cycle. The index measures corporate maturity in response to environmental and social risks in the seafood industry.
Research
1 May 2026

Harmonized calculations methods for product carbon footprints and life cycle assessments in the mining and metals industry

This research presents methodological recommendations for harmonising product carbon footprint and life cycle assessment calculations across the mining and metals industry. Developed with the International Council on Mining and Metals, it establishes consistent guidelines for 17 aspects, including system boundaries, electricity modelling, and multi-output allocation procedures.
Research
11 March 2026

Regionalized characterization factors for microplastic emissions in life cycle assessment considering multimedia fate modelling

This research establishes regionalised characterisation factors for microplastic emissions across marine, freshwater, and terrestrial ecosystems. Using fate modelling aligned with USEtox, it evaluates 14 polymers and five size categories. Findings demonstrate that particle size and density significantly influence environmental persistence and subsequent impacts on global species richness.
Research
6 January 2026

The current state of BRSR in corporate India 2.0

CFA Institute Research & Policy Centre
This report analyses Business Responsibility and Sustainability Reporting (BRSR) data from 300 Indian companies over three years. It identifies progress in disclosure quality, energy intensity trends, and assurance practices. Recommendations focus on standardisation and sector-specific guidance to enhance the decision usefulness of sustainability data for investors and regulators.
Research
4 June 2026

Tracking methane action in the dairy and coffee sector

Changing markets foundation
This benchmark series evaluates the progress of leading dairy and coffee companies in addressing methane emissions. It assesses corporate targets, disclosure practices, and reduction strategies within the food sector. The research provides a comparative analysis of industry performance against global climate commitments to encourage transparency and accountability.
Benchmark/series
1 May 2026

Assessing climate finance quality in practice: Lessons from six cases

Climate Policy Initiative
This research report analyses six case studies to determine what constitutes high-quality public climate finance. It introduces a two-pronged framework assessing design, delivery, and results. Findings emphasise context-specific calibration, the importance of building enabling environments, and identifying data gaps that hinder systematic reporting across public climate finance providers.
Research
1 July 2026

Gaining ground: State of private investment in nature 2026

The Nature Conservancy
This report analyses the growth of private investment in nature between 2016 and 2025, documenting a fivefold increase in annual capital deployment to $14 billion. It highlights the shift towards institutional-grade natural capital and recommends clearer policy drivers and standardised metrics to unlock investment and bridge the $700 billion finance gap.
Research
23 June 2026

Profits and social impacts: Complements vs. tradeoffs for lenders in three countries

National Bureau of Economic Research (NBER)
This research examines the tradeoff between lender profits and social impact using machine learning across three countries. It demonstrates that algorithmic targeting significantly boosts profit margins in South Africa and the Philippines but may reduce financial inclusion for women and low-income borrowers unless balanced strategies are implemented.
Research
18 July 2026

Assessing the quality of adaptation finance tool

Climate Policy Initiative
A CPI decision-support tool for public finance providers to assess adaptation finance quality across project, market, and system levels.
Research
15 June 2026

Just transition metrics benchmark

Power Shift Africa
Just Transition Metrics is a benchmark series developed by Shift in collaboration with multiple organisations. It provides a foundational, sector-agnostic set of quantitative metrics designed to assess the 'justness' of companies' climate-related transition plans, covering workforce, communities, and value chain impacts.
Benchmark/series
14 April 2026

GIIN state of the market series

Global Impact Investing Network (GIIN)
The GIIN's State of the Market is an annual benchmark series tracking the scale, activity, financial performance, and allocation patterns of the global impact investing market through a comprehensive survey of impact investors across asset classes, geographies, and sectors.
Benchmark/series
3 October 2025

Scientific Climate Ratings

EDHEC Business School
Scientific Climate Ratings delivers forward-looking, science-based climate risk ratings quantifying financial materiality of physical and transition risks for infrastructure assets globally.
Online tool/database

Plastic footprint guidelines

EarthAction
The Plastic Footprint Network's guidance document presents a science-based methodology for assessing corporate plastic footprints. Developed by over 100 professionals from 35 organisations, the framework comprises 11 modules covering macroplastics and microplastics, providing practitioners with a step-by-step process for measuring plastic leakage and reporting results.
Research
1 November 2023
PREV
1 of 21
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.