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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Circular economy practice in India: Three case studies
This report examines India’s transition to a circular economy, highlighting policy frameworks like Extended Producer Responsibility and NITI Aayog’s strategic focus areas. Through case studies of Siemens, Tata Steel, and Volvo Construction Equipment, it demonstrates how circular principles drive resource efficiency, waste reduction, and business value.
Redirecting sovereign capital to accelerate Indonesia’s energy transition
This report examines Indonesia’s sovereign wealth fund, Danantara, and its role in the energy transition. It highlights the fiscal risks of subsidy-dependent energy SOEs and recommends a strategic shift towards renewables. Drawing on global SWF experiences, it advocates for portfolio diversification to ensure long-term profitability and national energy security.
The microstructure of AI diffusion: Evidence from firms, business functions, and worker tasks
This research examines AI diffusion through US firms, distinguishing between organisational adoption and worker-level use. While adoption is growing, it remains concentrated in large, knowledge-intensive sectors. Findings indicate AI primarily augments worker tasks, with capital substitution being more prevalent than labour displacement at this stage of technological integration.
SBTi Corporate Net-Zero Standard version 2.0
The SBTi Corporate Net-Zero Standard Version 2.0 provides a framework for science-based target setting and implementation. It introduces an implementation hierarchy, transition planning requirements, and a voluntary Ongoing Emissions Responsibility programme. The standard focuses on context-specific targets and best-efforts delivery to reach net-zero by 2050.
Oxford-GlobeScan global corporate affairs survey series
This benchmark series provides an overview of opinions, trends, and challenges within the corporate affairs function. Produced annually, the research captures insights from senior professionals globally to track the evolution of the corporate affairs agenda, focusing on reputation, sustainability, geoeconomics, and stakeholder engagement.
Transition Plan Taskforce Resources
A suite of guidance materials, including the TPT Disclosure Framework and sector-specific guides, designed to help organisations create and disclose robust climate transition plans in alignment with IFRS S2.
Climate-related transition planning: Voluntary guidance
This voluntary guidance from the Australian Treasury helps organisations develop climate-related transition plans. It details a four-stage process—assessing position, setting ambitions, planning actions, and implementation—to manage risks and align with Australia’s net zero targets, building on international standards and domestic policy to enhance business resilience.
BSI Net Zero Barometer Report Series
This benchmark series examines the UK business landscape's transition to net zero. It tracks commitment levels, drivers, and barriers among senior decision-makers. The research explores how organisations are reframing sustainability as a commercial necessity and highlights the demand for government support, financial incentives, and standardised guidance to achieve 2050 targets.
What do sustainability disclosures disclose?
This research analyses over 15,000 sustainability disclosures from Russell 3000 firms. It finds that while reporting has surged since 2015, informative quality has declined. Adoption of voluntary standards yields mixed results, correlating with reduced 'fluff' but lower narrative specificity. Improvements primarily reflect selection effects rather than organisational learning.
Guarantees: From misdiagnosis to strategic deployment: Evidence from expert practitioner interviews
This research examines why climate-aligned guarantees often fail to mobilise private capital effectively. It identifies structural misalignments within multilateral development banks and suggests that strategic deployment requires a move towards portfolio-based approaches, local-currency financing, and better risk layering to address specific investment constraints in emerging markets.
Artificial intelligence and the future of finance: A framework for structural change
This report examines how artificial intelligence is transforming capital markets by shifting the industry from informational scarcity to analytical abundance. It introduces a structural framework involving capability, adoption, substitution, and recomposition, exploring alternative future states and the evolving nature of fiduciary accountability, market stability, and professional expertise.
Power to the personnel? The impacts of managerial discretion vs. worker democracy in employee recognition
This research evaluates the impacts of worker agency versus managerial discretion in employee recognition via an RCT in India. While worker democracy increased attendance by 11%, managerial discretion improved productivity by 6%. However, managerial control reduced work-related interactions, and worker voting encouraged collusion through reward sharing in exchange for votes.
Firm data on AI
This research provides international data on firm-level artificial intelligence adoption across the US, UK, Germany, and Australia. While current impacts on employment and productivity are small, senior executives predict a 1.4 per cent productivity boost and a 0.7 per cent reduction in employment over the next three years.
Best practice transition plans for listed equity asset managers
Most listed equity managers now have a target. Fewer have a plan that shows how it will be met. By January 2024, 264 Net Zero Asset Managers signatories had had their targets reviewed. Method is no longer the hard part.
Business-led blended finance: A practical playbook
This report examines business-led blended finance, which grew to US$24 billion in 2024. It provides a practical playbook for companies to move from passive recipients to active deal architects, addressing the US$4 trillion SDG financing gap through risk management toolkits, sector analyses, and eight global case studies.
Stakeholder governance and corporate purpose in certified B Corps: Minimizing conflict and fostering collaboration
This research examines how Australian and New Zealand B Corporations implement stakeholder governance through corporate purpose. Based on 20 interviews, it identifies six roles for purpose in decision-making and signalling. The findings suggest that purpose-led models help attract supportive stakeholders and foster collaboration beyond mere conflict resolution.