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.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
329 results
REFINE
SHOW: 16

Circular economy practice in India: Three case studies

Confederation of Indian Industry (CII)
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.
Research
26 December 2025

Redirecting sovereign capital to accelerate Indonesia’s energy transition

Institute for Energy Economics and Financial Analysis (IEEFA)
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.
Research
7 May 2026

The microstructure of AI diffusion: Evidence from firms, business functions, and worker tasks

National Bureau of Economic Research (NBER)
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.
Research
24 April 2026

SBTi Corporate Net-Zero Standard version 2.0

Science Based Targets Initiative (SBTi)
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.
Research
9 June 2026

Oxford-GlobeScan global corporate affairs survey series

University of Oxford
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.
Benchmark/series
9 July 2026

Transition Plan Taskforce Resources

IFRS Foundation
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.
Resource hub
30 September 2023

Climate-related transition planning: Voluntary guidance

Australian Government
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.
Research
17 August 2026

BSI Net Zero Barometer Report Series

The British Standards Institution (BSI)
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.
Benchmark/series
14 April 2026

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.
Research
29 January 2026

Guarantees: From misdiagnosis to strategic deployment: Evidence from expert practitioner interviews

Columbia Center on Sustainable Investment
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.
Research
28 May 2026

Artificial intelligence and the future of finance: A framework for structural change

CFA Institute
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.
Research
17 July 2026

Power to the personnel? The impacts of managerial discretion vs. worker democracy in employee recognition

National Bureau of Economic Research (NBER)
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.
Research
24 April 2026

Firm data on AI

National Bureau of Economic Research (NBER)
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.
Research
12 February 2026

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.
Article
4 September 2026

Business-led blended finance: A practical playbook

United Nations Global Compact
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.
Research
25 June 2026

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.
Research
29 April 2025
PREV
6 of 21
NEXT
Ask Alma
Join or sign in to use Alma, Altiorem’s AI Agent. Free members get 5 questions a month.