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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Leveraging co-creation for city-level climate action and health co-benefits: Policy lessons from citiES 2030

Sustainable Development Solutions Network (SDSN)
This report explores how evidence-informed co-creation supports city-level climate action and health co-benefits. Using the citiES 2030 platform as a case study, it details the development of practical health indicators and provides recommendations for policymakers, cities, and researchers to strengthen urban climate governance and implementation.
Research
22 September 2026

Crosswalking SBTN freshwater requirements with CSRD water disclosures

Science Based Targets Network (SBTN)
This report compares the SBTN freshwater framework with EU CSRD and ESRS requirements. It identifies areas of alignment, such as materiality assessments and basin-level analysis, while highlighting differences in scope. SBTN provides the scientific foundation for setting targets that support mandatory reporting obligations under European standards.
Research
27 April 2026

Sustainability assurance: Frequently asked questions: The application of materiality under ISSA 5000

International Auditing and Assurance Standards Board (IAASB)
This IAASB publication provides guidance on applying materiality under ISSA 5000. It explains concepts such as double materiality, performance materiality, and aggregation risk. The FAQs assist practitioners in planning and reporting on sustainability assurance engagements, clearly distinguishing between an entity's reporting process and a practitioner's assurance application.
Research
1 June 2026

The Box: syndication fee league tables

Anthropocene Fixed Income Institute
This benchmark series provides transparency on bank syndication fees, comparing income from sustainable and unsustainable activities. It tracks league tables for global and regional financial institutions, including the ASEAN and Japanese markets. The analysis enables investors to incentivise behavioural change by identifying banks that continue to prioritise fossil fuel financing.
Benchmark/series
17 June 2026

Upgrading financial markets

National Bureau of Economic Research (NBER)
This field experiment in rural Sierra Leone evaluates upgrading Village Savings and Loan Associations into digital financial service agents. While infrastructure expands access, introducing consumer feedback mechanisms significantly improves service quality, transaction usage, and household shock mitigation. Results demonstrate that accountability is essential for developing functional, scalable financial markets.
Research
9 October 2026

Too little too late? Nationwide carbon trading in China

National Bureau of Economic Research (NBER)
This study evaluates China's rate-based National Emissions Trading Scheme using satellite imagery. It finds high-efficiency plants increased electricity generation and carbon emissions by approximately 5% relative to low-efficiency plants. The programme incentivised production without significantly reducing emission intensity, leading to an estimated aggregate increase in carbon dioxide emissions.
Research
1 October 2026

Corporate Climate Targets Database and Dashboard

Harvard Business School
A longitudinal database tracking voluntary climate commitments and greenhouse gas targets for U.S. public companies in the Russell 3000 index from 2000 to 2024.
Online tool/database
21 September 2026

Using firm-level and integrated data sources for enterprise policy development: With illustrative country analysis of firm resilience

International Labour Organisation (ILO)
This report examines the use of firm-level and integrated data sources, including enterprise surveys, household surveys, and administrative records, for enterprise policy development. It features case studies from Colombia, Ecuador, and Brazil, analysing firm resilience during the COVID-19 pandemic through various indicators such as productivity, informality, and workforce restoration.
Research
16 September 2026

The Sustainable Development Goals Report 2026

United Nations (UN)
This 2026 report evaluates global progress towards the Sustainable Development Goals. It reveals that only 36 per cent of targets are on track, with progress hindered by financing gaps and climate crises. The document also highlights the critical role of data and AI in future monitoring.
Research
5 August 2026

Estimating the date of Earth Overshoot Day 2026

Global Footprint Network identifies Earth Overshoot Day 2026 as 30 July. While the date appears later than in 2025, underlying ecological overshoot is at record levels. The report details nowcasting methodologies using proxy data to overcome UN data lags and highlights significant updates to carbon and trade accounting.
Research
29 May 2026

The GIIN Climate Solutions Investing Framework: A resource for asset owners to move from ambition to allocation

Global Impact Investing Network (GIIN)
This research provides a framework for asset owners to evaluate climate mitigation investment strategies. It outlines foundational concepts and four criteria for selection: identifying climate theses, quantifying decarbonisation contributions, understanding prioritisation, and managing uncertainties. The resource aims to help investors transition from climate ambition to effective capital allocation.
Research
16 June 2025

Impact of an Enterprise Template 1.3

Impact Frontiers
A structured Excel-based template from Impact Frontiers used to measure and report enterprise impact performance using the five dimensions of impact and the ABC classification system.
Online tool/database
9 December 2019

A practitioner's guide to impact vehicle structuring

GSG Impact
This guide provides a six-step roadmap for designing and structuring impact investment vehicles. It offers practical frameworks for assessing market gaps, establishing partnerships, and defining investment and impact strategies. Featuring seventeen global case studies, the report emphasises mobilising domestic capital and using blended finance to address underserved social and environmental needs.
Research
24 April 2026

Climate-related risks, opportunities and impacts – Identification to quantification: An approach for identifying and assessing climate-related risks and opportunities and their associated anticipated impacts and anticipated financial impacts

External Reporting Board (XRB)
This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.
Research
4 August 2026

Place-based biodiversity investment tool

World Wide Fund for Nature (World Wildlife Fund – WWF)
The Place-based Impact Estimator (PIE) is a geospatial tool by WWF that helps organisations identify optimal locations for nature-based investments. It balances objectives like carbon storage and biodiversity to help finance professionals select high-impact projects while managing environmental trade-offs.
Online tool/database
20 September 2023

Top-down Climate Finance Needs Data Dashboard

Climate Policy Initiative
Developed by the Climate Policy Initiative, this dashboard provides interactive visualisations of the global financial requirements for climate mitigation and adaptation, helping finance professionals quantify the investment gap.
Online tool/database
15 September 2024
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