Library | Sustainable Finance Practices

Strategy and Organisational change

Guidance on embedding sustainability into organisational strategy, leadership, governance, culture, and systems to drive long-term transformation.

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The total portfolio approach (TPA): A practical guide for navigating the transition to TPA

CFA Institute Research & Policy Centre
This benchmark series examines the Total Portfolio Approach (TPA), an evolving asset allocation framework. It provides an analysis of the transition from traditional strategic models towards a systems-thinking, goal-driven approach. The report identifies key organisational conditions and governance structures required for successful TPA adoption among institutional investors.
Benchmark/series
23 July 2026

Environmental crime: From blind spot to business risk

United for Wildlife
This report identifies environmental crime as an illicit economy worth USD 300 billion, posing significant financial risks to global businesses. It examines how illegal goods permeate supply chains and details tightening regulations. The research provides strategic actions for organisations to improve traceability and manage exposure effectively.
Research
8 June 2026

Women's empowerment principles series

United Nations Global Compact
This series examines how businesses integrate women’s empowerment and gender equality across leadership, workplaces, marketplaces and communities. It uses the Women’s Empowerment Principles Gender Gap Analysis Tool to assess corporate policies and practices, support benchmarking and identify opportunities for businesses to strengthen gender equality approaches over time.
Benchmark/series
13 March 2020

Corporate Health Check 2026: The annual state of Earth-positive business action

CDP
The CDP 2026 Corporate Health Check, produced with Oliver Wyman, demonstrates that environmental leadership aligns with financial performance. While a 15% leadership cohort achieves 4% annual emission reductions, a major gap persists in adaptation finance. The report identifies four key levers for building resilience and capturing emerging commercial opportunities.
Research
12 February 2026

FCLT Gold Standard: Information and resources

FCLTGlobal
FCLTGlobal’s Gold Standard provides criteria for asset owners, asset managers and companies to support long-term value creation. It outlines recommended practices across governance, incentives, engagement, metrics and future success, including long-term performance measurement, aligned remuneration, sustainability reporting, carbon pricing, diverse decision-making and investment in innovation.
Research
29 August 2025

The role of investors in measuring and achieving lower embodied carbon in real estate and infrastructure

Investor Group on Climate Change
This guidance outlines strategies for Australian investors to manage and reduce embodied carbon in real estate and infrastructure. It details a maturity pathway from benchmarking to achieving reductions, highlighting mandatory reporting requirements and strategic benefits. The document provides specific actions for equity and debt investors to align with net-zero pathways.
Research
25 January 2026

Tips on effective grievance mechanisms for businesses

British International Investment (formerly CDC Group)
This report outlines strategies for businesses to implement effective grievance mechanisms aligned with UN Guiding Principles. It highlights how robust engagement can prevent potential financial losses of $25-40 million. Guidance covers design, internal governance, and maintaining effectiveness in high-risk environments to build stakeholder trust and ensure human rights compliance.
Research
15 July 2025

Intentional Endowments Network (IEN)

IEN is a peer-learning network supporting endowments and foundations to integrate climate and social inequality considerations into investment strategies.
Online tool/database

Responsible investing maturity matrix: Emerging markets

A maturity framework for VC funds and LPs to assess ESG and responsible investment integration across emerging market fund operations.
Online tool/database
1 April 2026

Corporate diversification and corporate carbon performance

Research Institute of Economy, Trade and Industry (RIETI)
This research examines how corporate diversification and cash flow coinsurance reduce carbon intensity in Japanese firms. It finds that industrial diversification alleviates financing constraints, enabling substantial decarbonisation investments. The effect is most significant in carbon-intensive industries and for Scope 1 emissions following the Paris Agreement.
Research
15 July 2026

Insurers' resilience toolkit: A practical taxonomy of climate adaptation and resilience measures

Environmental Defense Fund
This research provides a practical taxonomy for the insurance sector to advance climate adaptation and resilience. Analysing over 200 measures, it highlights structural barriers and enabling conditions for scaling initiatives. The report advocates for a shift from post-event compensation towards proactive risk reduction and long-term stakeholder engagement.
Research
13 July 2026

The emancipatory potential of biodiversity reporting: Evidence from the United Kingdom and South Africa

This research evaluates the emancipatory potential of biodiversity reporting within the United Kingdom and South Africa. Analysing disclosures from 2018 to 2022, it finds significant increases in reporting intensity. The study presents a principles-based framework to distinguish between compliance-oriented disclosures and transformative, action-oriented environmental reporting.
Research
23 April 2026

A well-adapted UK: The fourth independent assessment of UK climate risk (CCRA4-IA)

Climate Change Committee
This report assesses the UK’s climate risks to 2050, identifies priority adaptation actions across key sectors, and outlines investment, policy and governance measures to strengthen resilience. It provides evidence-based recommendations to support climate adaptation planning and reduce long-term economic and societal impacts.
Research
20 May 2026

Transition Acceleration Framework (TAF)

Rhodium Group
TAF is a forward-looking analytical framework by Rhodium Group that evaluates where climate investment and policy will accelerate decarbonisation.
Online tool/database

Guidance on integrating deforestation into net zero strategies

Institutional Investor Group on Climate Change (IIGCC)
This IIGCC guidance supports institutional investors in integrating deforestation, land conversion, and associated human rights risks into net zero strategies. Aligned with the Net Zero Investment Framework 2.0, it provides practical, asset class-specific action points across listed equity, sovereign bonds, real estate, and private equity and debt.
Research
28 January 2026

Using scenario analysis for future resilience: Top tips for pension fund chairs and trustees

Accounting for Sustainability (A4S)
This guide from Accounting for Sustainability supports pension fund chairs and trustees to move beyond simplified climate scenario analysis. It outlines the limitations of current models, provides practical examples from USS, NBIM and APG, and offers six actionable tips to embed scenario insights into strategic decision making.
Research
1 June 2026
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