Library | Sustainable Finance Practices

Product development and trends

Insights into the creation and evolution of sustainable financial products, such as managed funds, green bonds, and ESG-linked loans, highlight innovations aligned with sustainability goals and benchmark evolving practices, consumer demand, and stakeholder expectations.

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Wealthy private investors and socially responsible investing: The influence of reference groups

The study investigates how wealthy private investors engage with socially responsible investing (SRI) and how reference groups influence their investment behaviour. Qualitative data from 55 interviews with high-net-worth individuals (HNWIs) and industry experts show that while family members emphasize profit, fellow SRI-oriented HNWIs prioritise similarity and reputation.
Research
22 November 2021

The hidden risk in state pensions: Analysing state pensions’ responses to the climate crisis in proxy voting

Stand.earth
This report analyses the proxy voting strategies of 19 state pensions, as well as the five New York City Comptroller systems, managing over US$2 trillion in assets. Results reveal that most pensions failed to address climate-related financial risk, especially in areas such as lobbying, environmental justice, and Indigenous rights.
Research
24 January 2024

Child-lens investing framework

Tideline
This report introduces the Child-Lens Investing Framework, an approach to impact investing designed to guide investors to invest using a child-centric lens. The report provides an overview of the framework's various components and explores its alignment with leading responsible and impact investing standards and frameworks.
Research
23 September 2023

Child-lens investing framework: Private equity and debt investor toolkit

Tideline
The toolkit provides guidelines on investing with a child-lens impact strategy, including a child-lens taxonomy, reflection, contribution, and assessment. Six investors tested and refined the framework with case studies.
Research
26 October 2023

UN Environment Programme's adaptation gap report series

United Nations Environment Programme
The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.
Benchmark/series

Circular to management companies of SFC-authorised unit trusts and mutual funds ESG funds

Securities and Futures Commission of Hong Kong
The Securities and Futures Commission (SFC) released a new circular prescribing disclosure requirements and periodic assessments for SFC-authorised unit trusts and mutual funds that focus on environmental, social, and governance (ESG) factors. Fund managers must include comprehensive disclosures in annual reports and take regular steps to ensure ESG investments align with a fund's intention.
Research
29 June 2021

RIAA's benchmarking impact investing series

Responsible Investment Association Australasia
This is a series of benchmark reports providing comprehensive insights into the impact investing market in Australia. It covers investor motivations, market size, and performance metrics, aiding stakeholders in understanding and enhancing their impact investment strategies.
Benchmark/series

'Signals of seriousness' for human rights due diligence

Shift
This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.
Research
5 February 2021

The state of AI in 2022 - and a half decade in review

McKinsey & Company
The adoption of AI has more than doubled, with a peak of 58% in past years. The report highlights the importance of best practices and investing in AI as it is shown to bring financial returns. However, the majority of organisations are not mitigating risks associated with AI despite increasing use.
Research
31 December 2022

Conceptualizing the circular economy: An analysis of 114 definitions

The aim of this paper is to create transparency regarding the current understandings of the circular economy concept. The findings indicate that the circular economy is most frequently depicted as a combination of reduce, reuse and recycle activities. Concerningly, many definitions overlook that circular economy necessitates a systemic shift.
Research
15 September 2017

Inter-agency Task Force on Financing for Development's financing for sustainable development reports

Inter-agency Task Force on Financing for Development
The "Financing for Sustainable Development" reports explores global financing challenges and opportunities to achieve the Sustainable Development Goals (SDGs). This benchmark report assesses current financial landscapes, identifies financing gaps, and provides actionable recommendations to mobilize resources and reform international financial frameworks, emphasising sustainable and inclusive development.
Benchmark/series

ESG and financial performance: Aggregated evidence from more than 2000 empirical studies

This study examines the positive relationship between ESG (environmental, social, and governance factors) and corporate financial performance, through examining over 2000 empirical studies; a strong business case is also seen across regions and asset classes. Findings show an expected alpha when embracing ESG in investment strategies.
Research
15 December 2015

Private equity and value creation: A fund manager's guide to gender-smart investing

International Finance Corporation
This report examines the increase in adoption of gender-smart investing within the private equity industry by general partners (GPs) and limited partners (LPs). Lessons from over 160 fund managers have been utilised in this step-by-step guide to choosing gender-smart investment strategies, and putting policies into practice within firms and portfolios.
Research
16 November 2020

Project SAGE series - Gender-lens investing

Wharton School of the University of Pennsylvania
The 'Project SAGE' series are benchmark reports released by the Wharton Social Impact Initiative, tracks venture capital, private equity, and private debt investments with a gender lens. The project's goal was to provide a “point in time” capture of the expanding gender lens investing opportunities globally.
Benchmark/series

Tracking the transition

Asia Research & Engagement (ARE)
This report examines the impact of China’s coal-fired power companies, and their inaction in responding to climate change. The report presents China’s six largest listed power companies and their associated CO2 emissions, as well as recommendations for investors to act on.
Research
3 October 2019

A market review of nature-based solutions: An emerging institutional asset class

Finance Earth
This report presents a global review of nature-based solutions (NbS), identifying and analysing 88 existing NbS investments between 2002 to 2021. The report identifies common trends of existing investments, both opportunities and barriers to NbS investments and suggests recommendations to institutional investors and policymakers.
Research
20 May 2021
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