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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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.
Impact Investing: A Guide for Community Foundations
A practical guide by Parry Field Lawyers designed for community foundations, providing legal and strategic frameworks to implement impact investing and generate social returns.
SBTN Corporate Case Studies Library
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.
MIT AI Risk Repository
The MIT AI Risk Repository is a comprehensive database of over 1,600 AI risks and real-world incidents. It provides frameworks and data to help finance professionals and organisations identify, prioritise, and manage technical, social, and regulatory risks associated with artificial intelligence.
Adaptation Toolbox
The Adaptation Toolbox, developed by The Adaptation Exchange, provides three free tools to help companies assess climate preparedness, quantify the financial business case for adaptation, and discover technical resilience solutions for physical climate risks.
Voluntary Corporate Climate Targets in a Patchwork Policy Landscape
The Salata Institute Corporate Climate Targets Database tracks voluntary emission commitments from Russell 3000 firms (2000-2024), documenting how corporate goals interact with public policy.
Net Zero Glossary
The Net Zero Glossary, developed by The Chancery Lane Project, provides standardised definitions for climate-aligned legal drafting. It helps finance and legal professionals ensure that contractual language accurately reflects decarbonisation commitments and net zero targets across international jurisdictions.
The Education Loss and Damage Assessment (ELDA) Framework: Evaluating the impacts of climate change on education
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.
Closing the gaps in the Global Biodiversity Framework implementation: Investor actions and policy recommendations
This report analyses actions by over 800 investors to address nature and biodiversity risk. It highlights progress in corporate engagement and disclosure while identifying critical policy gaps. Six key government actions are recommended to accelerate private sector contributions toward the Kunming-Montreal Global Biodiversity Framework targets.
Circular economy perspectives in solar value chains: Circular business models for photovoltaic and solar water heating systems
This report examines transition strategies for solar value chains, focusing on circular business models for photovoltaic and solar water heating systems. It explores lifecycle management, modular design, and policy frameworks needed to manage projected cumulative solar waste of 60–78 million tonnes by 2050 while recovering critical materials.
The impact of sustainability reporting on directors' ESG duties: The disclosure-duty feedback loop
This research explores the "disclosure-duty feedback loop", where mandatory sustainability reporting reshapes corporate directors' legal duties. Analysing regimes in the United Kingdom, Singapore, the European Union, and the United States, the paper examines how reporting standards influence board oversight. It proposes reforms to clarify oversight obligations and liability protections.
Beyond the score - Investor views on ESG ratings
This benchmark series examines investor perceptions of ESG ratings and data. It evaluates provider quality and usefulness, exploring how investment professionals integrate sustainability information into decision-making processes. The research analyses shifting trends in the ESG ratings landscape, considering the impact of regulation and artificial intelligence on the industry.
Investing in a climate resilient Australia: The role of the Australian Sustainable Finance Taxonomy
This report explores expanding the Australian Sustainable Finance Taxonomy to include climate adaptation and resilience. It outlines the economic necessity of strategic investment to mitigate rising climate costs and provides detailed use cases for financial institutions, corporates, and government to mobilise private capital and enhance Australia's economic stability.
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.
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.
Advancing responsible recycled plastics value chains through traceability and transparency: Learnings from the Responsible Sourcing 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.