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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The SDG partnership guidebook: A practical guide to building high-impact multi-stakeholder partnerships for the Sustainable Development Goals

United Nations Industrial Development Organization (UNIDO)
This guidebook provides a practical framework for building high-impact multi-stakeholder partnerships for the SDGs. It details the partnering lifecycle, essential building blocks like trust and governance, and strategies for business engagement and system transformation. The resource helps organisations become fit for partnering to maximise collaborative value and impact.
Research
15 May 2024

Fast tracking nature: Leveraging climate maturity for nature transition

World Benchmarking Alliance
This report examines how 750 global companies can leverage established climate maturity to accelerate nature-related transition planning. Findings reveal a significant gap, with 69% possessing climate transition plans compared to just 2% for nature. It identifies four pathways—reporting, risk management, value chain mapping and technical synergies—to bridge this divide.
Research
21 October 2026

Survey of Aotearoa New Zealand investors: Climate policies and actions series

Investor Group on Climate Change
This benchmark series examines the climate-related investment policies and actions of institutional investors in Aotearoa New Zealand. It monitors progress in embedding climate risks into financial decision-making, target setting, and investment in climate solutions, providing transparency and accountability across the local investment sector.
Benchmark/series
1 January 2026

Regulating artificial intelligence in finance: Lessons from Singapore

European Corporate Governance Institute (ECGI)
This research analyses Singapore's multi-layered approach to regulating artificial intelligence in finance. It evaluates frameworks like the FEAT Principles and Project MindForge while identifying risks such as deepfakes and bias. The paper recommends establishing a dedicated regulatory sandbox and shared responsibility frameworks to manage evolving technological and third-party risks.
Research
5 October 2026

Bridging climate and credit risk: Current approaches and emerging trends for climate-related credit risk assessment methodologies—insights from a global survey

United Nations Environment Programme Finance Initiative (UNEP FI)
This report examines findings from a survey of 32 global banks on climate-related credit risk assessment. It highlights progress in probability of default modelling and widespread adoption of NGFS scenarios, while identifying persistent challenges in data reliability, technical expertise, and the quantification of financial impacts on capital requirements.
Research
1 July 2025

The GIIN Climate Solutions Investing Framework: A resource for asset owners to move from ambition to allocation

Global Impact Investing Network (GIIN)
This research provides a framework for asset owners to evaluate climate mitigation investment strategies. It outlines foundational concepts and four criteria for selection: identifying climate theses, quantifying decarbonisation contributions, understanding prioritisation, and managing uncertainties. The resource aims to help investors transition from climate ambition to effective capital allocation.
Research
16 June 2025

The impact of climate change on human health and pharmaceuticals

This research review examines how climate change and extreme weather increase morbidity across major organ systems. It highlights how rising temperatures and humidity compromise pharmaceutical stability and efficacy, particularly for vulnerable populations. The report calls for updated clinical guidelines and climate-resilient pharmaceutical regulations to safeguard public health.
Research
30 September 2026

Impact of an Enterprise Template 1.3

Impact Frontiers
A structured Excel-based template from Impact Frontiers used to measure and report enterprise impact performance using the five dimensions of impact and the ABC classification system.
Online tool/database
9 December 2019

Ocean investment protocol: A multi-stakeholder plan to enable funding for the sustainable ocean economy

United Nations Environment Programme Finance Initiative (UNEP FI)
This report outlines a multi-stakeholder framework to accelerate funding for a sustainable ocean economy. It provides specific recommendations for financial institutions, insurers, and governments to manage systemic risks and mobilise the estimated one trillion dollars in additional finance required by 2030 to meet global climate and biodiversity targets.
Research
14 September 2026

A practitioner's guide to impact vehicle structuring

GSG Impact
This guide provides a six-step roadmap for designing and structuring impact investment vehicles. It offers practical frameworks for assessing market gaps, establishing partnerships, and defining investment and impact strategies. Featuring seventeen global case studies, the report emphasises mobilising domestic capital and using blended finance to address underserved social and environmental needs.
Research
24 April 2026

Research primer: Corporate political activity

Wharton School of the University of Pennsylvania
This research primer examines the risks and motivations behind corporate political activity. It highlights how indirect donations through third-party groups can lead to reputational misalignment and potential corruption. The report advocates for robust board oversight and transparency, recommending the CPA-Zicklin Framework to align political spending with core values.
Research
30 July 2026

Financing Nature: A mid-decade update: From isolated progress to implementation at scale

The Nature Conservancy
This report updates the global biodiversity financing landscape, identifying a US$1.317 trillion annual funding gap. It highlights that nature-negative flows reach US$7.3 trillion annually. Key recommendations include urgent subsidy reform, scaling nature-based solutions, and leveraging technological innovation to transition from isolated progress to large-scale implementation.
Research
24 September 2026

Climate-related risks, opportunities and impacts – Identification to quantification: An approach for identifying and assessing climate-related risks and opportunities and their associated anticipated impacts and anticipated financial impacts

External Reporting Board (XRB)
This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.
Research
4 August 2026

State of sustainable business 2026

Business for Social Responsibility (BSR)
This 2026 research identifies a shift toward a pragmatic era in corporate sustainability, dominated by regulatory compliance. Key findings reveal a disconnect between sustainability teams and executives, stagnant budgets, and a focus on direct operations. AI adoption is rising for reporting, though formal governance remains nascent.
Research
24 June 2026

Sustainable Procurement Implementation Framework

United Nations Global Compact
The Sustainable Procurement Implementation Framework, developed by the UN Global Compact, provides private sector procurement teams with practical, step-by-step guidance to embed ESG priorities into the procurement cycle and supply chain management.
Online tool/database
21 September 2026

Green trade, regional value chains and new partnerships for cooperation: Accelerating green industrialisation through partnerships with a focus on Africa

ODI Global
This briefing paper examines how green trade and regional value chains can accelerate African industrialisation. It outlines opportunities within the AfCFTA and the African Green Industrialisation Initiative, emphasising the need for de-risking instruments, institutional capacity building, and new partnership frameworks to align international capital with Africa’s sustainable development goals.
Research
22 February 2026
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