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.
Online tool/database
1 November 2024

Impact Investing: A Guide for Community Foundations

Parry Field Lawyers
A practical guide by Parry Field Lawyers designed for community foundations, providing legal and strategic frameworks to implement impact investing and generate social returns.
Resource hub
20 October 2022

SBTN Corporate Case Studies Library

Science Based Targets Network (SBTN)
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.
Resource hub
15 September 2024

MIT AI Risk Repository

Massachusetts Institute of Technology (MIT)
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.
Online tool/database
23 April 2025

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.
Online tool/database
6 October 2026

Voluntary Corporate Climate Targets in a Patchwork Policy Landscape

National Bureau of Economic Research (NBER)
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.
Online tool/database
1 October 2026

Net Zero Glossary

Chancery Lane Project
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.
Online tool/database
19 January 2024

The Education Loss and Damage Assessment (ELDA) Framework: Evaluating the impacts of climate change on education

ODI Global
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.
Research
13 October 2026

Closing the gaps in the Global Biodiversity Framework implementation: Investor actions and policy recommendations

Ceres
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.
Research
8 October 2026

Circular economy perspectives in solar value chains: Circular business models for photovoltaic and solar water heating systems

United Nations Industrial Development Organization (UNIDO)
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.
Research
25 March 2026

The impact of sustainability reporting on directors' ESG duties: The disclosure-duty feedback loop

European Corporate Governance Institute (ECGI)
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.
Research
1 September 2026

Beyond the score - Investor views on ESG ratings

ERM SustainAbility Institute
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.
Benchmark/series
7 October 2026

Investing in a climate resilient Australia: The role of the Australian Sustainable Finance Taxonomy

Australian Sustainable Finance Institute (ASFI)
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.
Research
13 October 2026

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.
Research
12 October 2026

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.
Research
25 September 2026

Advancing responsible recycled plastics value chains through traceability and transparency: Learnings from the Responsible Sourcing Initiative

The Circulate 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.
Research
1 September 2026
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