Library | Sustainable Finance Practices

Industry standards and guidance

Voluntary standards, non-legislative frameworks, methodologies, and best-practice guidance that support financial institutions in achieving sustainability objectives.

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Principles of Indigenous Just Transition

Indigenous Environmental Network
The Principles of Indigenous Just Transition, developed by the Indigenous Environmental Network, provide 11 core guidelines for a regenerative economy. The tool helps investors and developers ensure that energy transitions respect Indigenous sovereignty and avoid extractive practices.
Resource hub
5 August 2018

Human rights and conflict in mineral supply chains: An Investor Guide

First Sentier MUFG Sustainable Investment Institute
This research explores human rights and conflict risks in mineral supply chains, focusing on artisanal and small-scale mining. It outlines demand surges for critical minerals, the limitations of current regulatory frameworks, and provides guidance for investors to implement heightened due diligence and promote responsible sourcing practices across global portfolios.
Research
7 August 2026

Guidelines on environmental risk management (asset managers) – transition planning

Monetary Authority of Singapore (MAS)
These guidelines outline the Monetary Authority of Singapore’s expectations for asset managers regarding transition planning. They emphasise robust governance, the use of forward-looking risk assessment tools, and active stewardship to manage climate-related risks. Asset managers are encouraged to engage with investee companies rather than divest indiscriminately, supporting financial stability.
Research
5 March 2026

Working across landscapes: An investor guide to managing nature risk at scale

Ceres
This report provides a framework for investors to manage nature risk through landscape initiatives. It details how collective action addresses deforestation and supply chain resilience while supporting regulatory compliance. The guide includes case studies and engagement questions to help investors evaluate the materiality and maturity of corporate landscape participation.
Research
1 June 2026

Sand and sustainability: An essential resource for nature and development

United Nations Environment Programme
This report identifies sand as the world's most consumed solid material, with 50 billion tonnes extracted annually. Valued at USD 569.4 billion in 2024, the market threatens biodiversity and ecosystems. The document provides 24 strategic recommendations to treat sand as a strategic national asset and improve environmental oversight.
Research
8 May 2026

The traffic light effect in ESG ratings

Harvard Business School
This research identifies a 'traffic light effect' in ESG ratings, where investor-paid raters like MSCI suppress rating changes to favour stability and peer alignment. Implemented downgrades predict negative returns of 2.8% over twelve months, but suppressed downgrades do not, indicating that discretionary overrides impede value-relevant signals to investors.
Research
6 April 2026

Good practice for credible verification of living wages

ISEAL Alliance
This guidance establishes a tool-agnostic framework for the credible verification of living wage gaps. It details good practices for assessing remuneration data, in-kind benefits via the ARI 2025 approach, and living wage estimates. Key requirements include methodological rigour, triangulation, and independent oversight to ensure accurate, comparable outcomes.
Research
13 April 2026

IGCC's state of net zero investment series

Investor Group on Climate Change
This benchmark series provides an analysis of climate-related investment practices among institutional investors. It tracks progress against recognised frameworks, identifies structural barriers to capital deployment, and monitors evolving trends. The series explores how assets are managed in response to climate risk, supporting a transition towards net-zero goals.
Benchmark/series
16 June 2026

Digital sequence information (DSI) on genetic resources: A guide for financial institutions in the context of the Cali Fund

Finance for Biodiversity Foundation
This guide helps financial institutions assess portfolio exposure and engage with companies on digital sequence information (DSI). It outlines regulatory risks, including the Cali Fund and benefit-sharing under the UN Convention on Biological Diversity, while providing practical tools for investor engagement across the pharmaceutical and biotechnology sectors.
Research
7 October 2026

A network on nature in transition planning: A concept brief to enable and scale implementation

CDP
This concept brief proposes a new network to embed nature into transition planning. Highlighting that over $58 trillion of GDP depends on nature, it outlines a collaborative model to build evidence, enable implementation, and shape policy. The network aims to accelerate credible, nature-positive, and climate-resilient economic transitions.
Research
11 October 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

Adaptation Inventory

Climate Impact Lab
The Adaptation Inventory is a global repository of evidence-based climate resilience policies and programmes developed by the Climate Impact Lab to support scalable adaptation solutions.
Online tool/database
18 December 2025

Kunming-Montreal Global Biodiversity Framework

The Kunming-Montreal Global Biodiversity Framework is a historic international agreement featuring 23 targets for 2030 to halt biodiversity loss. It provides the global benchmark for nature-related goals, risk assessment, and financial resource mobilisation essential for finance professionals.
Resource hub
19 December 2022

Achieving effective AI governance: From theory to practice. An investor perspective on managing AI risks

Railpen
This report provides a framework for investors to manage AI-related risks in portfolio companies. It outlines material risks, categorises company significance, and introduces the AI Governance Framework. The document encourages collective action through engagement, voting, and policy advocacy to promote responsible AI development across various industrial sectors.
Research
1 February 2025

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

Climate Risk Management Toolkit for Financial Institutions

British International Investment (formerly CDC Group)
Developed by British International Investment, this toolkit helps financial institutions in emerging markets embed climate risk management into governance, lending, and portfolio monitoring in alignment with TCFD standards.
Online tool/database
7 September 2023
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