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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United Nations Declaration on the Rights of Indigenous People

United Nations (UN)
The United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP) outlines the individual and collective rights of Indigenous Peoples globally. It addresses issues such as cultural preservation, land rights, and self-determination, ensuring that Indigenous Communities are protected and respected. The declaration aims to promote their well-being, participation in decision-making, and control over their development.
Research
11 April 2018

Nature strategy handbook: A practical guide for businesses

Business for Nature
This guide was developed to support businesses and financial institutions to develop nature strategies, and contribute to nature positive. The guide follows four, high-level business actions outlined in ACT-D: Assess, Commit, Transform and Disclose.
Research
8 November 2023

Corporate sustainability reporting directive 2024

&Bloom
The Corporate Sustainability Reporting Directive (CSRD) introduces phased sustainability reporting for entities from 2025, using European Sustainability Reporting Standards (ESRS). Key requirements include double materiality assessments, mandatory disclosure in management reports, assurance processes, and compliance roadmaps. Businesses must integrate financial and sustainability reporting to align with evolving EU regulations.
Research
27 August 2024

Australian sustainability reporting standards 2024

&Bloom
The 2024 Australian Sustainability Reporting Standards (ASRS) mandates phased sustainability reporting, starting in 2026. It introduces mandatory climate-related disclosures (AASB S2) alongside voluntary general sustainability disclosures (AASB S1). Key preparatory steps include materiality assessments, gap analysis, and compliance roadmaps, with assurance transitioning from limited to reasonable by 2030.
Research
14 October 2024

Insights into UNEP FI’s TNFD pilots: Insights into deep-dive UNEP FI pilots to ensure effective uptake of the final TNFD framework

United Nations Environment Programme Finance Initiative (UNEP FI)
This publication provides investors with insights from pilot projects supporting the TNFD framework. It highlights best practices and lessons learned for integrating nature-related financial disclosures into investment strategies, enhancing transparency and sustainability. It outlines the valuable insights gained and significant findings obtained from a global pilot project initiated by UNEP FI in conjunction with 20 financial institutions.
Research
1 December 2023

Accountability for nature: Comparison of nature-related assessment and disclosure frameworks and standards

World Wide Fund for Nature (World Wildlife Fund – WWF)
This report provides an overview of the key methodological and conceptual trends among the private sector assessment and disclosure approaches on nature-related issues. It provides comparative research on seven leading standards, frameworks and systems for assessment and disclosure on nature-related issues
Research
31 January 2024

Natural Capital Measurement Catalogue Version 2

The Natural Capital Measurement Catalogue (NCMC) is an open resource for users to select metrics and methods for the measurement of natural capital assets, flows of services or benefits, and organisational impacts or dependencies on nature. The WCMC is designed to present natural capital accounting and assessment metrics that are consistent with national and international standards and frameworks such as the United Nations System of Economic-Environmental Accounting (SEEA), the Natural Capital Protocol and the Taskforce on Nature-related Financial Disclosures (TNFD).
Online tool/database

TNFD Tool Catalogue

Taskforce on Nature-related Financial Disclosures (TNFD)
Building on insights from the nature-related data catalyst, the TNFD has created a beta version of an online searchable Tools Catalogue, providing an overview of tools that organisations can use to apply to each phase of the LEAP approach. The catalogue will be continually updated.
Online tool/database

Investor water toolkit

Ceres
Published by Ceres, this is a first ever comprehensive resource to evaluate and act on water risks in investment portfolios. This how to guide includes links to resources, databases, case studies and other tools for all investors to use.
Research
10 April 2024

Indicators for the Kunming – Montreal Global Biodiversity Framework

United Nations Environment Programme
This site provides information about the proposed indicators for the monitoring framework for the Post 2020 GBF.
Online tool/database

OECD guidelines for multinational enterprises on responsible business conduct

Organisation for Economic Co-operation and Development (OECD)
This guide provides voluntary standards for responsible business, covering areas such as human rights, environmental impact, anti-corruption, and stakeholder engagement. It emphasises on climate goals, technology due diligence, and transparency in lobbying and reporting, supporting sustainable development and fair business practices globally.
Research
29 September 2011

The new disclosure landscape - Comparing sustainability standards and regulations: ESRS, IFRS S1/S2, SEC Climate Rule, and CA SB 253/261

ERM SustainAbility Institute
This report compares major sustainability disclosure regulations, including the ESRS, IFRS S1/S2, SEC Climate Rule, and California’s SB 253/261. It provides an overview of their scope, implementation timelines, reporting requirements, and penalties, helping companies understand the complex landscape and align disclosures across multiple frameworks to reduce compliance burdens and enhance transparency.
Research
16 September 2024

Sustainable finance in Asia: A comparative study of national taxonomies

Institute for Energy Economics and Financial Analysis (IEEFA)
This report compares national sustainable finance taxonomies in Asia, highlighting the variability in standards and approaches. It underscores the need for greater alignment with international frameworks to reduce inconsistencies, enhance clarity, and promote sustainable investments. Differences in fossil fuel treatment and transition finance provisions pose challenges to harmonisation and investor confidence.
Research
1 October 2024

A director’s guide to mandatory climate reporting

MinterEllison
This guide covers Australia’s mandatory climate reporting, requiring large entities to disclose climate risks and opportunities from January 2025. It provides directors with practical steps for compliance, focusing on governance, strategy, and risk management, and encourages proactive engagement to build long-term organisational resilience.
Research
26 September 2024

Standard for Responsible Mining and Mineral Processing 2.0

Initiative for Responsible Mining Assurance (IRMA)
The IRMA Standard for Responsible Mining and Mineral Processing 2.0 (Draft Version) outlines best practices for mining, mineral development, and processing to enhance environmental and social responsibility. It aims to improve industry standards, promote transparency, and support compliance with local and international regulations.
Research
3 April 2024

IRMA Standard for Responsible Mining IRMA-STD-001

Initiative for Responsible Mining Assurance (IRMA)
The Standard for Responsible Mining sets out best practices for industrial-scale mining. It focuses on social, environmental, and economic aspects, providing third-party certification for responsible performance. The Standard covers areas such as community engagement, human rights, and environmental management, aiming to promote transparency, improve mining practices, and support positive legacies for communities and ecosystems.
Research
27 June 2018
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