Library | Sustainable Finance Practices

Industry standards and guidance

Non-legislative frameworks, voluntary standards, and best practice guidance for financial institutions in achieving sustainability objectives.

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The transition finance playbook: A practical guide for financial institutions

Accounting for Sustainability (A4S)
A practical guide outlining how financial institutions can scale transition finance through governance, eligibility criteria, portfolio segmentation, due-diligence enhancements and engagement. It highlights Canadian market context, barriers, and actionable “top tips” to support credible decarbonisation, stewardship and collaboration across the financial system.
Research
3 June 2025

Emerging market perspectives on business and human rights measures and economic development

FiftyEight
The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.
Research
1 January 2025

Advancing women’s financial inclusion: Guidelines to adopt a gender perspective in financial institutions

Consultative Group to Assist the Poor (CGAP)
The report outlines guidelines for financial institutions to integrate gender perspectives across governance, management, staffing, communications, and product design. It promotes data-driven policies, bias reduction, inclusive culture, tailored financial solutions for women, and strategic partnerships to enhance women’s financial inclusion and strengthen institutional performance.
Research
25 May 2025

Business frameworks and actions to support human rights defenders: A retrospective and recommendations

Business and Human Rights Resource Centre
The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.
Research
16 July 2025

Agriculture sector climate change scenarios and adaptation roadmap

The Aotearoa Circle
The report outlines climate change risks and opportunities for New Zealand’s agriculture sector, presenting shared scenarios and an adaptation roadmap. It identifies key challenges, drivers of change and priority actions to strengthen resilience, guide investment, support innovation and enable a coordinated, sector-wide response.
Research
1 June 2023

Guidance on value chains

Taskforce on Nature-related Financial Disclosures (TNFD)
This guidance outlines how organisations can assess nature-related dependencies, impacts, risks and opportunities across their value chains. It explains common challenges, approaches using the TNFD LEAP framework, and the role of primary and secondary data. It also summarises how major sustainability frameworks address value chain considerations.
Research
27 June 2024

Responsible banking blueprint: A roadmap for action on climate, nature and biodiversity, healthy and inclusive economies and human rights

United Nations Environment Programme Finance Initiative (UNEP FI)
This report outlines a blueprint for responsible banking, detailing how banks can embed climate, nature, human rights, and inclusive economy considerations into strategy, governance, client engagement, capital allocation and disclosure. It provides guidance on setting and implementing targets to align portfolios and practices with global sustainability frameworks.
Research
1 October 2024

Nature enters the boardroom

Australian Institute of Company Directors
This report examines how Australian boards are beginning to integrate nature into governance, identifying rising awareness of nature-related risks, early adoption of frameworks such as TNFD, and varied oversight and disclosure practices. It highlights barriers, emerging approaches, and the growing financial relevance of nature for organisational decision-making.
Research
20 November 2025

Oxygen Consulting

Commercial Research Providers
Oxygen Consulting offers specialist sustainability consulting services across carbon, climate and nature, sustainability strategy and advisory, disclosure and reporting, audit and assurance, and capability development. Serving organisations in New Zealand across diverse sectors, it supports measurement, strategy formation and robust sustainability-governance frameworks to drive meaningful business impact.
Organisation
1 research item

Circular economy in the industrial goods sector: A framework for understanding private sector progress and innovation

Columbia Center on Sustainable Investment
The report outlines how industrial goods companies are advancing circular economy practices through product design, life-extension initiatives, collaboration, policy engagement and transparent reporting. It provides real-world examples across global firms and offers a framework to assess progress, highlighting emerging innovation and the importance of systemic, sector-wide approaches to circularity.
Research
28 May 2024

Net zero carbon buildings in cities: Interdependencies between policy and finance

Climate Policy Initiative
This report analyses how cities can decarbonise buildings by mapping the interdependencies between policy and financial instruments and the barriers they address. It highlights priority actions for cooling, embodied carbon, adaptation and a just transition, outlining pathways that help cities sequence measures to accelerate net zero building outcomes.
Research
20 December 2023

The Silicon Six and their enduring global tax gap

Fair Tax Foundation
This Fair Tax Foundation report analyses the decade-long tax conduct of six major technology firms—Alphabet, Amazon, Apple, Meta, Microsoft, and Netflix. It finds a persistent global tax gap, with an average effective tax rate of 18.8% versus global norms of 27%. The report urges stronger transparency and fairer international tax reform.
Research
10 April 2025

American Evaluation Association (AEA)

Other Industry / Sector Specific Groups & Sponsored Organisations
American Evaluation Association (AEA) helps evaluation professionals improve practices, methods and use of evaluation to strengthen programmes, policy and decision-making. With a global community, diverse membership and year-round learning, AEA offers conferences, online courses and publications in the field of evaluation.
Organisation
1 research item

Gender benchmark investor guidance

World Benchmarking Alliance
This publication is part of the Gender Benchmark series by the World Benchmarking Alliance. It serves as a practical tool for investors to assess and engage companies on their performance in advancing gender equality and women’s empowerment across value chains, supporting stewardship and responsible investment practices.
Benchmark/series
13 May 2024

Respecting rights in renewable energy: Addressing forced labour of Uyghurs and other Muslim and Turkic-majority peoples in the production of green technology

Investor Alliance for Human Rights
This report examines the use of forced labour involving Uyghur and other Turkic Muslim peoples in green technology supply chains, particularly solar and electric vehicle sectors. It outlines investor and policy gaps, highlighting opaque supply chains, limited regulatory action, and recommends divestment, due diligence, and global collaboration to address human rights risks.
Research
19 January 2024

Corporate human rights benchmark investor guidance

World Benchmarking Alliance
This World Benchmarking Alliance report guides investors on using the Corporate Human Rights Benchmark to assess company performance in high-risk sectors. It outlines key findings, investor engagement questions, and sector-specific risks to promote accountability, human rights due diligence, and responsible investment aligned with sustainable development goals.
Research
3 May 2024
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