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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Finance and biodiversity: Overview of initiatives for financial institutions
In collaboration with international organisations, the Finance for Biodiversity Pledge has developed an overview of the main biodiversity-related initiatives currently targeting financial institutions. The Overview features a summary of twelve major initiatives and defines its key activities, collaboration, delivery, and goals it aims to achieve.
Getting physical: Scenario analysis for assessing climate-related risks
There has been a gap between understanding climate change and the implications it has for finance and the broader economy. This paper provides insight into scenario analysis - using data and climate science to provide more transparency on their financial risks in the medium and long term.
Investing for impact: Operating principles for impact management
The report describes nine principles for managing and measuring investments that seek to achieve a positive social or environmental impact. The principles may be implemented through different impact management systems and are designed to be fit for purpose for a range of institutions and funds.
Factory farming in Asia: Assessing investment risks
Asia's meat, dairy, and seafood industries are increasingly vulnerable to risks with the potential to damage returns. This report analyses twelve Asia-Pacific markets identifying five areas of risk including food safety and nutrition, public health, environment, animal welfare and labour standards. Each area of risk includes key questions for investors.
How ESG issues become financially material to corporations and their investors
This working paper advances a framework that illustrates how environment, social and governance (‘ESG’) issues become financially material and impact on company and industry valuation. The framework comprises five stages of the pathways to materiality.
How to report on the SDGs: What good looks like and why it matters
Corporate action towards the United Nations Sustainable Development Goals (SDGs) will be fundamental to achieve necessary progress. This report aims to guide corporations on how and why to report on the SDGs and gives an overview of current progress based on the top 250 global companies.
Winning without win-win? Recommendations on financial market strategies for biodiversity and nature
Expert recommendations for investors regarding financial market strategies to address urgent risks in biodiversity and nature, including examples of meaningful market actions and critique of 'win-win' thinking in investment decision-making. Recommendations drawn from a private cross-sectoral dialogue hosted by Preventable Surprises in February 2021.
The impact principle: Widening participation and deepening practice for impact investment at scale
Developed from the contributions of The Global Steering Group for Impact Investment (GSG) working group and case studies, this report aims to accelerate and scale impact investment. Split into two sections, the first explores priorities for action to drive positive impact and the second assists actors to translate the priorities into action.
Climate-related risk scenarios for the 2050s: Exploring plausible futures for aquaculture and fisheries in New Zealand
Adopting an organisational risk lens, this report explores the potential extent and interconnectedness of climate-related impacts to New Zealand Fisheries through two, alternate scenarios (reflecting 2ºC and 4ºC of global warming) set in the year 2050. The report aims to support strategic decision making about sustainable utilisation of New Zealand's ocean resources.
Sustainability: The bond that endures - Tools and insights for ESG investing in fixed income
BlackRock considers four key areas for environmental, social and governance (ESG) in fixed income: sustainable building blocks such as ESG indexes, a lens for considering the sustainability of government bond issuers, the financial relevance/materiality of ESG characteristics across different industries, and how to build sustainable portfolios using fixed income.
Getting to green: Showcasing leading approaches to climate change within the European banking sector
Banks are affected by climate change and have the ability to make an impact through their support and finance of certain industries. Banks must start setting precedent for ambitious climate disclosure. This paper provides recommendations on how banks can align their business models with the goals of the Paris Agreement.
Guide posts for investment in primary health care and projected resource needs in 67 low-income and middle-income countries: a modelling study
Primary health care (PHC) is a driving force for advancing towards universal health coverage (UHC) and delivering the sustainable development goals. PHC-oriented health systems bring enormous benefits but require substantial financial investments. This guide presents measures for PHC investments and projects the associated resource needs in 67 low-income and middle-income countries.
Valuing ESG: Doing good or sounding good?
This paper considers a framework for company valuation that incorporates social responsibility in order to evaluate whether or not ‘doing good’ creates value for environmental, social and governance (ESG) companies, and for investors. It considers factors such as growth, profitability, investment efficiency, and risk.
Poverty Footprint
The Poverty Footprint is a tool that enables companies and partners to implement a people-centred assessment of corporate impacts on poverty. The report is used to better understand the impacts of operations and value chain on people and poverty, and to turn this learning into action.
Edwards Mother Earth Foundation: An impact investment case study
A case study of a 100% impact investing strategy conducted by a private foundation with a $35 million portfolio. The report lays out a roadmap similar foundations can follow in pursuing impact investing.
Climate risk disclosure by Australia’s listed companies
Due to the foreseeable risk of climate change that companies face today, the Australian Securities and Investments Commission has conducted a surveillance project examining climate risk disclosure of companies in the ASX-300. ASIC's report sets out findings and high-level recommendations for listed companies and their directors on climate risk disclosure.