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.

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Life cycle assessment for cotton (country averages, organic, regenerative, recycled)

Textile Exchange
This research provides regional life cycle assessment data for cotton cultivation and recycling across key global regions. It identifies environmental hotspots, such as nitrogen fertiliser emissions and electricity consumption, while integrating additional sustainability criteria like soil health, biodiversity, and human rights through an LCA+ approach.
Research
24 March 2026

Key figures on European living conditions series

Eurostat
This benchmark series provides a comprehensive overview of European living conditions using statistical indicators. Produced by Eurostat, it covers income distribution, inequality, household characteristics, health, and disability across EU and EFTA countries. The series supports socio-economic analysis and policy development through clear visualisations and factual data.
Benchmark/series
17 September 2026

Deforestation-free Transition (DEFT) Pathway

Global Canopy
The DEFT Pathway is a framework developed by Global Canopy and Profundo to help financial institutions categorise and assess corporate progress in eliminating deforestation and ecosystem conversion.
Online tool/database
26 June 2024

Can investor coalitions drive corporate climate action?

This research evaluates Climate Action 100+’s impact on corporate climate action using a Difference-in-Differences analysis. It finds no evidence of improved disclosure or historical emission reductions. While the coalition influenced long-term targets for specific companies, the absence of short-term milestones suggests potential decarbonisation backloading and greenwashing risks.
Research
23 October 2024

Who pays for climate breakdown? Banks, financed emissions, and the road to climate accountability

London School of Economics and Political Science (LSE)
This research examines the legal principles for holding banks accountable for climate breakdown. It evaluates shifting causation standards from 'but-for' to 'material contribution', explores quantification methodologies like PCAF, and analyses strategic litigation. The report highlights banks' transition from passive intermediaries to active contributors responsible for financing global emissions.
Research
15 June 2026

Climate risks are economic risks: Adaptation outcomes for Financial Institutions

Climate Policy Initiative
A resource from Climate Policy Initiative designed to help financial institutions track progress and assess the quality of adaptation and resilience finance while managing physical climate risks.
Online tool/database
15 June 2026

Wikirate 2.0 Open Data Platform

Wikirate 2.0 is an open-source ESG data platform providing over 8 million data points on 150,000+ companies. It centralises benchmarks, corporate metrics, and supply chain data to support transparent investment analysis and corporate accountability.
Online tool/database
1 November 2024

SBTN Corporate Case Studies Library

Science Based Targets Network (SBTN)
A collection of practical case studies detailing how leading companies apply the Science Based Targets Network framework to set science-based targets for nature, land, and freshwater.
Resource hub
15 September 2024

The Education Loss and Damage Assessment (ELDA) Framework: Evaluating the impacts of climate change on education

ODI Global
This report introduces the Education Loss and Damage Assessment (ELDA) framework to evaluate climate impacts on education. Between 2005 and 2024, disruptions affected 130 million children, causing $1.3 billion in damage. The framework assesses access, experience, and outcomes to help governments and donors improve cross-sectoral coordination and response evidence.
Research
13 October 2026

Driving circular economy innovation in India and Kenya

This report evaluates the Circular Economy Innovation Cluster (CEIC) programme in Bengaluru and Nairobi from 2023-2025. It identifies impacts including 124 collaborations, support for 1,550 informal workers, and a potential reduction of 218 kt CO2eq annually through upstream innovation and enhanced ecosystem coordination.
Research
29 October 2025

Thematic notes on clear, fair & not misleading sustainability-related claims: Addressing greenwashing risks in support of sustainable investments: Third note: impact claims

This ESMA report provides guidance on avoiding greenwashing in sustainability impact claims. It outlines four key principles—accuracy, accessibility, substantiation, and timeliness—while defining theoretical concepts like intentionality and additionality. Practical do’s and don’ts for funds and bonds help market participants ensure communications are clear, fair, and not misleading.
Research
12 October 2026

CEAOB technical advice standard for limited assurance on sustainability reporting

The CEAOB provides technical advice on EU-specific modifications to ISSA 5000 for limited assurance on sustainability reporting. It integrates requirements for ESRS, Taxonomy Regulation, and ESEF, effective from December 2027. Key focus areas include joint assurance, statutory auditor communication, and digital marking up procedures.
Research
25 September 2026

Advancing responsible recycled plastics value chains through traceability and transparency: Learnings from the Responsible Sourcing Initiative

The Circulate Initiative
This report explores implementing traceability in recycled plastics value chains. Drawing on pilots in Viet Nam and Indonesia, it identifies misaligned incentives and data governance as primary barriers. It recommends integrating traceability into existing business processes and provides a decision framework to support organisations at different maturity stages.
Research
1 September 2026

Beyond greenwashing: ESG disclosure substance, investor flows, and fund behavior

This research examines mutual fund ESG disclosures in shareholder letters. It finds that only 'opportunistic' disclosures focused on financial value attract significant investor flows. While aggregate data suggests greenwashing, granular analysis reveals 'impact' disclosures result in genuine portfolio improvements. However, opportunistic claims increase outflow risks if performance disappoints.
Research
1 June 2026

Pricing in resilience: The future of financial services for soil health

Transformational Investing in Food Systems (TIFS)
This research examines how agricultural finance, markets and policy are transitioning soil health from a conservation goal to a financial metric. It details five forces driving structural carbon demand and seven financial innovations, including carbon warrants and digital verification, designed to reprice risk and unlock institutional capital for regenerative agriculture.
Research
2 October 2026

Measuring what matters: A practical framework to integrate health into urban climate action

Sustainable Development Solutions Network (SDSN)
This report introduces a practical framework for integrating health co-benefits into urban climate monitoring. It details a five-step process for selecting robust indicators across air pollution, active travel, and sustainable diets. The framework helps cities justify climate policies, enhance accountability, and strengthen public support through evidence-based decision-making.
Research
21 September 2026
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