Library | Sustainable Finance Practices

Impact measurement and verification

Resources for developing metrics and frameworks to measure, monitor, implement and verify the environmental, social, and financial impacts of investments.

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Truth in impact: A Tideline guide to using the impact investment label

Tideline
This report provides insights on sustainable investing labelling. Investors can self-classify and maintain market integrity through clear, accurate labelling backed by independent verification. The report offers a proprietary Framework for Impact Labeling, case studies, and observations about sustainable investing.
Research
4 August 2021

Full disclosure: Improving corporate reporting on climate risk

Investor Group on Climate Change
This report summarises how investors utilize corporate reporting to manage climate-related financial risks, identify opportunities, and set strategies for transitioning to net-zero emissions. The report contains investors' expectations from climate reports, insights on scenario analysis, and recommendations for improving corporate disclosure on climate risks.
Research
19 August 2020

Deforestation tools assessment and gap analysis: How investors can manage deforestation risk

Hindsight Consultancy
This report explores investor deforestation initiatives. It assesses existing tools and datasets, identifies gaps, and offers recommendations. The report highlights the importance of managing deforestation risk while acknowledging the complexity of supply chains and information gaps.
Research
13 August 2020

Sustainability bond framework

Ministry of Finance (Government of Luxembourg)
This sustainability bond framework was published to finance expenditures supporting green and social categories compliant with eligibility criteria. The framework adheres to the highest standards of environmental and social impact reporting.
Research
31 August 2020

Can sustainable investing save the world? Reviewing the mechanism of investor impact

The paper delves into how sustainable investing (SI) contributes to social and environmental goals. It highlights shareholder engagement as a well-supported mechanism, partial support for capital allocation impact, and limited empirical backing for indirect mechanisms. Policymakers are suggested to facilitate the spread of sustainable companies to amplify impact.
Research
17 October 2019

Child-lens investing framework

Tideline
This report introduces the Child-Lens Investing Framework, an approach to impact investing designed to guide investors to invest using a child-centric lens. The report provides an overview of the framework's various components and explores its alignment with leading responsible and impact investing standards and frameworks.
Research
23 September 2023

Child-lens investing framework: Private equity and debt investor toolkit

Tideline
The toolkit provides guidelines on investing with a child-lens impact strategy, including a child-lens taxonomy, reflection, contribution, and assessment. Six investors tested and refined the framework with case studies.
Research
26 October 2023

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

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

Digital safety risk assessment in action: A framework and bank of case studies

World Economic Forum
This report contains a framework and case studies for digital safety risk assessment. The case studies cover topics such as trust and safety best practices, human rights due diligence, and child safety in gaming and immersive worlds.
Research
23 May 2023

Beyond explainability: A practical guide to managing risk in machine learning models

Future of Privacy Forum (FPF)
This report offers a comprehensive guide for effectively managing risk in machine learning models. It presents a framework that enables data science and compliance teams to create better, more accurate, and more compliant models. The report stresses the importance of understanding the data used by models and implementing three lines of defence to assess and ensure their safety.
Research
22 June 2018

IDEEA Group

Commercial Research Providers
IDEEA Group is a consultancy specialising in natural capital accounting, a method to measure the value of nature's benefits. They help businesses understand the environmental impact of their activities through data and scientific methods.
Organisation
2 research items

ENCORE

Global Canopy
ENCORE (Exploring Natural Capital Opportunities, Risks and Exposure) is a free, online tool that helps organisations explore their exposure to nature-related risk and take the first steps to understand their dependencies and impacts on nature.
Online tool/database

Towards a systemic understanding of sustainable well-being for all in cities: A conceptual framework

The purpose of this framework is to guide the design and evaluation of public policies, as well as provide tools for conducting thorough assessments and monitoring progress across various socio-ecological dimensions of sustainable well-being in different urban settings on a universal scale.
Research
3 January 2023

An equitable energy allowance for all: Pathways for a below 2◦ C-compliant global buildings sector

The article asserts that building energy codes must be derived from global climate change targets. Thus, an innovate global Building Stock Energy Model is developed to determine the required energy efficiency levels for building stocks of 138 countries in alignment with the Paris Agreement’s below 2°C climate change scenario.
Research
21 November 2022

Conceptualizing the circular economy: An analysis of 114 definitions

The aim of this paper is to create transparency regarding the current understandings of the circular economy concept. The findings indicate that the circular economy is most frequently depicted as a combination of reduce, reuse and recycle activities. Concerningly, many definitions overlook that circular economy necessitates a systemic shift.
Research
15 September 2017
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