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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Gender equality in capital markets: Insights, evidence and opportunities for action
This research examines gender equality in international capital markets, identifying barriers in culture, visibility, and sponsorship. Drawing on qualitative survey data and industry statistics, it highlights progress and stalls in representation and pay while offering practical actions for organisational change and leadership accountability.
AI adoption and preparedness among employer and business membership organisations: Global findings
This ILO report examines AI adoption within employer organisations. While experimentation is widespread, institutional integration remains low. Despite significant efficiency gains, gaps in data readiness and governance persist. The findings suggest a shift from internal efficiency towards using AI to create greater membership value and responsive services.
Investments by European truck manufacturers into zero-emission technologies
This report analyses investment behaviours of five major European truck manufacturers between 2019 and 2025. It reveals that companies prioritised shareholder returns, paying out 66% of net profits, over zero-emission research. Significant transparency gaps exist, with public announcements representing only 42% of actual reported research and development expenditure.
Gender-disaggregated data for inclusive regulation playbook: From gender data to regulatory action
This playbook assists financial regulatory authorities to transition from collecting gender-disaggregated data to using it systematically in supervision and policymaking. Drawing on research in Nigeria and Tanzania, it outlines a three-phase approach—discovery, ideation, and prototype advancement—supported by a framework of eleven foundations to ensure effective, inclusive regulation.
Futuremaker's toolbox
An open-access foresight collection by Sitra, providing frameworks for trend analysis, scenario building, and strategic decision-making to help professionals navigate and shape future economic and environmental landscapes.
From chemical risk to competitive advantage: What BPA, PFAS, phthalates, and microplastics teach sustainability leaders about anticipating the next chemical of concern
This report examines the transition of BPA, PFAS, phthalates, and microplastics from beneficial chemicals to substances of concern. It identifies recurring risk signals, such as biological activity and persistence, providing a framework for sustainability leaders to anticipate future regulatory shifts and lead through proactive, safer material innovation.
Climate investment planning and mobilisation framework
This framework, developed by the NDC Partnership and Green Climate Fund, provides a structured six-stage process to help countries transition from climate planning to finance mobilisation. It focuses on building institutional capacity, prioritising investment needs, and engaging finance partners to scale public, private, and blended climate investment.
State transformation for Plan México: A mission-oriented approach to delivering shared prosperity
Plan México outlines a mission-oriented strategy to achieve shared prosperity through state transformation. Addressing structural constraints like low investment and production polarisation, the report recommends aligning macroeconomic policy, coordinating development finance, and leveraging strategic procurement. It emphasises building public-sector capabilities and fostering community participation to drive sustainable, inclusive growth.
Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2
This IFRS Foundation guidance assists entities in disclosing climate-related transition information under IFRS S2. It details requirements for governance oversight, strategic planning, and performance metrics. Building on Transition Plan Taskforce materials, it provides sector-specific examples for reporting transition risks, opportunities, targets, and financial effects to primary users.
TRF Insights: Rising pressure, rising needs: A TrustLaw rapid member survey
This report examines the evolving legal needs of civil society organisations globally. Based on a rapid survey of TrustLaw members, it assesses the impact of funding cuts and restrictive regulations on non-profits and social enterprises, highlighting the growing demand for pro bono legal support.
Coasian stakeholder theory
This report introduces Coasian stakeholder theory, defining stakeholders by their "shutdown power" over specific transactions. It applies the Coase theorem to show how identification, bargaining, and coalition costs affect value creation. The research provides a strategic framework for managing stakeholders through governance design and consolidated opposition.
Europe’s industrial transformation — From environmental progress to clean competitiveness
This report evaluates the EU’s industrial transformation, noting a 27% decline in GHG emissions since 2010 despite stagnant circularity rates. It identifies system-readiness barriers, including an annual EUR 30-60 billion funding gap and infrastructure bottlenecks, while proposing strategic options to align decarbonisation with long-term global competitiveness.
Women’s health R&I in Europe: Growing investment, persistent gaps, and the case for a coordinated response
This research examines women’s health Research and Innovation (R&I) in Europe, identifying a mismatch between disease burden and investment. While political attention is growing, funding remains concentrated in early-stage research. The report advocates for a coordinated European strategy to bridge evidence and translation gaps across the innovation pathway.
The people premium: Human capital as a driver of value creation in private markets
This research examines how private market investors leverage human capital as a strategic driver of value. Analysing firms representing nearly $4 trillion in assets, it details leadership underwriting, platform-scale talent programmes, measurement methodologies, and AI integration. It highlights the necessity of regional adaptation and systematic interventions to realise long-term returns.
Know your grid: How cleaner electricity shapes real estate capital planning
This report explores how grid decarbonisation trajectories influence real estate capital planning. By linking asset-level performance with power sector projections, it identifies optimal sequencing for electrification and efficiency investments. It demonstrates that rapid action is essential for assets on slow-moving grids to mitigate cumulative emission risks.
The connected reporting landscape: GAA Connectivity in Reporting Series
This report examines the conceptual and practical frameworks for connected reporting. It emphasises the strategic role of accountants in integrating financial statements with sustainability disclosures. By addressing organisational silos and regulatory requirements, the document provides actionable guidance for achieving coherent, decision-useful corporate information for investors and key stakeholders.