Parcourez ici notre bibliothèque de rapports en constante évolution, que nous mettons régulièrement à jour. Nous vous recommandons d’utiliser les filtres et de trier par type et par sujet pour trouver le contenu le plus pertinent pour vous. Que vous soyez à la recherche des dernières actualités du secteur, d’analyses approfondies ou de discussions stimulantes sur la finance durable, notre outil de recherche est conçu pour vous aider à découvrir les informations que vous recherchez.
| wdt_ID | Resource Name | Author(s) | Publish Date | Type | Topic | Link | Description |
|---|---|---|---|---|---|---|---|
| 48 | ESRS and TNFD correspondence mapping | TNFD and EFRAG | 20/06/2024 | Report | Disclosure Nature Regulation |
https://tnfd.global/tnfd-and-efrag-publish-correspondence-mapping/ | The Taskforce on Nature-related Financial Disclosures (TNFD) and the European Financial Reporting Advisory Group (EFRAG) have jointly unveiled the TNFD-ESRS Correspondence Mapping. This resource aims to assist companies in comprehending the similarities between the European Sustainability Reporting Standards (ESRS) and the TNFD's disclosure guidelines. Patrick de Cambourg, EFRAG SRB Chair, emphasized that this mapping's release signifies a notable achievement in enhancing transparency on nature-related aspects in corporate reporting. It highlights a mutual dedication to promoting sustainable development and offering reliable data for stakeholders. |
| 50 | Voice of the Asset Owner Survey 2024: Qualitative Insights by Morningstar | Morningstar | 04/06/2024 | Report | Asset Owners | https://assets.contentstack.io/v3/assets/bltabf2a7413d5a8f05/bltec3cc8221890a8a6/6659eb0dca40f90fc86497ec/Voice-of-the-Asset-Owner-Survey-2024-Qual-Insights.pdf | This survey was developed to gain better understanding of the motivations, attitudes and challenges of institutional asset owners in the current environment. It presents insights from qualitative discussions with 13 asset owners across various institution types and sizes in North America, Europe, and Asia-Pacific. Key themes covered include investment objectives, current and future trends, regulatory impact, stakeholders, ESG integration in decisions, and views on service providers. A key finding is the growing attention to ESG factors, ranging from financial risks to impact considerations among asset owners. |
| 52 | World Bank's Trends in Allocation and Impact Reporting 2024 | The World Bank | 30/06/2024 | Report | Fixed Income Impact Reporting |
https://thedocs.worldbank.org/en/doc/36af24ff017006fb7d59eac2ecd8327f-0340012024/original/World-Bank-Treasury-Trends-in-Allocation-and-Impact-Reporting-2024.pdf | The World Bank’s Sustainable Finance and ESG Advisory Services Program found that emerging market sovereign issuers are publishing allocation and impact reports for GSS bonds but need to make improvements to meet investor expectations. The report, based on analysis of GSS bond reports and surveys of public debt offices and investors, identifies best practices and provides insights. Post-issuance reporting on the use of proceeds allocated to environmental and social projects and their expected impact is one of the core components of these principles. Jorge Familiar, Vice President and Treasurer of the World Bank, highlighted that the insights provide valuable guidance for issuers aiming to improve their reporting and attract investors interested in the positive social and environmental impacts of financed projects. |
| 55 | UNEPFI's Climate Mitigation Journey Report | UNEPFI | 01/05/2024 | Report | Climate | https://www.unepfi.org/industries/banking/climate-mitigation-journey/ | The United Nations Environment Programme Finance Initiative (UNEP FI)'s Climate Mitigation Journey Report (CMJ) is a manual designed to help banks align with the Paris Agreement's 1.5°C target and achieve net zero commitments. The CMJ introduces a shared language for banking climate mitigation by outlining three core business capability blocks: Core Climate Capabilities, Commitment & Targets Capabilities and Implementation Capabilities. It also provides clear mapping of resources, standards, methodologies, and key stakeholders for each capability block, and addresses regional considerations with key factors for UNEP FI member banks on the path to net zero. The CMJ focuses on capabilities rather than a rigid step-by-step journey, allowing for flexibility and adaptation to evolving standards and methodologies. |
| 57 | Sustainable and responsible investment in central banks’ portfolio management – Practices and recommendations | NGFS | 16/05/2024 | Report | Climate Fixed Income |
https://www.ngfs.net/en/sustainable-and-responsible-investment-central-banks-portfolio-management-practices-and | The Network for Greening the Financial System (NGFS) released a cover report and two technical documents on Sustainable and Responsible Investing (SRI) in managing Central Banks' non-monetary policy portfolios. The documents provide an in-depth analysis of incorporating climate change-related issues into corporate and sovereign debt portfolios and offer recommendations to help central banks enhance their understanding and implementation of SRI practices. The NGFS encourages central banks and supervisors worldwide to set an example by integrating sustainability considerations into their portfolio management, in line with their primary mandates. |
| 59 | Accountability for Nature: Comparison of Nature-Related Assessment and Disclosure Frameworks and Standards | UNEP and WCMC | 01/01/2024 | Report | Disclosure Nature |
https://www.unepfi.org/wordpress/wp-content/uploads/2024/01/Accountability-for-Nature.pdf | The report, co-authored by UNEP-WCMC and the United Nations Environment Programme Finance Initiative (UNEP FI), compares 7 leading nature-related assessment and disclosure approaches. It delves into emerging trends regarding environmental concepts, the intricate relationship between business, finance, and nature, and the implications for disclosure. Aimed at financial institutions and businesses, it provides valuable insights for those preparing to integrate nature-related evaluation and disclosure methods. |
| 60 | Financing for sustainable development report: Financing for Development at a Crossroads | UN DESA | 04/04/2024 | Report | SDGs | https://financing.desa.un.org/iatf/report/financing-sustainable-development-report-2024 | The United Nations Department of Economic and Social Affairs' latest Financing for Sustainable Development Report provides insights into addressing the financing shortfall for sustainable development, aiming to accomplish the Global Goals. The financial disparity persists, as developing nations typically pay roughly double the interest rate on their sovereign debt compared to developed countries. Many nations face challenges accessing affordable finance and grapple with debt distress. |
| 63 | Model-based financial regulations impair the transition to net-zero carbon emission | Gasparini M.; Ives M.; Carr B.; Fry S.; Beinhocker E. | 02/04/2024 | Report | Climate Fixed Income Transition |
https://www.nature.com/articles/s41558-024-01972-w | This analysis of European Banking Authority data reveals a bias namely that low-carbon sectors face nearly double the loan loss provisions compared to high-carbon sectors. These insights raise important questions about the unintended consequences of existing financial regulations, particularly on the ability of banks to finance green investments. It underscores the urgent need for a recalibration of financial frameworks to better align with sustainability goals. |
| 66 | Climate change - the sting is in the tail | Trust, S., Bettis, O., Saye, L., Bedenham, G., Lenton, T., Abrams, J., Kemp, L. (University of Exeter) | 14/03/2024 | Report | Climate Risk |
https://actuaries.org.uk/media/g1qevrfa/climate-scorpion.pdf | The Institute and Faculty of Actuaries' recent groundbreaking climate risk report, produced in collaboration with the University of Exeter, delves into how 'planetary solvency' and actuarial expertise shed light on pressing questions such as the possible underestimation of the Earth's sensitivity to greenhouse gases and offers strategies to address climate change and its consequences. |
| 67 | Is engagement living up to its promise? | PGIM | 21/03/2024 | Report | Stewardship | https://www.pgim.com/esg/great-expectations-engagement-living-its-promise?utm_medium=Social&utm_source=LI&utm_campaign=ESGEngagement&utm_term=Organic&utm_content=2024-03-21 | PGIM's new paper delves into how engagement can drive real-world outcomes and discusses whether 'engagement washing' is the next challenge for ESG in asset management. It also explores how asset managers can authentically deliver impactful sustainability outcomes. |
| 68 | OECD report on Sustainability-Linked Bonds | OECD | 11/03/2024 | Report | SDGs | https://www.oecd.org/en/topics/development-co-operation.html | The latest OECD report underscores the critical need to mobilize private investments, especially in developing countries, to close the USD 3.9 trillion annual SDG financing gap. It identifies key bottlenecks and offers policy recommendations for donor support, emphasizing collaboration between investors, innovators, and policymakers to drive meaningful progress toward the SDGs. |
| 70 | A Compendium of Market Practices. | The EU Platform on Sustainable Finance | 29/01/2024 | Report | Regulation Standards |
https://finance.ec.europa.eu/document/download/ff44591e-9d83-4027-a079-f3fe23bbaf41_en?filename=240129-sf-platform-report-market-practices-compendium-report_en.pdf | The Platform on Sustainable Finance, advising the European Commission, has released a report on the EU taxonomy and other sustainable finance tools, such as the European Green Bond Standard, across seven key stakeholder groups. The findings showcase how these frameworks shape strategies, transactions, and sustainability reporting across various sectors. |
| 73 | From Asset to Portfolio Management | The IIGC | 15/02/2024 | Report | Climate Transition |
https://www.iigcc.org/hubfs/2024%20resources%20uploads/CBD%20methodology_February2024.pdf | The Institutional Investors Group on Climate Change (IIGCC) recently published a report that delves into Cumulative Benchmark Divergence. This new way of assessing corporate climate targets will help investors identify transition risks in their assets and portfolios. By using CBD alongside other methods, investors can better understand if companies' plans to reduce emissions are on track. |
| 76 | IEMA's Guide to Climate-Related Financial Disclosures. | IEMA and the Institute and Faculty of Actuaries | 19/02/2024 | Report | Disclosure Standards |
https://s3.eu-west-2.amazonaws.com/iema.net/documents/IEMA_User_guide_to_climate_related_financial_disclosures_2024-edition.pdf | IEMA and the Institute and Faculty of Actuaries have released an updated user guide to support the understanding and use of climate-related disclosures. The guide also covers the new and additional requirements of the IFRS Standards. |
| 78 | PRI’s 2030 EU Policy Roadmap | The Principles for Responsible Investment' | 05/03/2024 | Report | Asset Owners Regulation Transition |
https://www.unpri.org/eu-policy/pris-2030-eu-policy-roadmap/12165.article#:~:text=The%20PRI%27s%20new%20EU%20Policy,investment%20for%20the%20economic%20transition | The Principles for Responsible Investment's new Policy Roadmap offers vital insights on accelerating private investment for the economic transition. From rewarding responsible investment to achieving equitable societies, this roadmap outlines transformative policy recommendations for the future. |
| 80 | UN Sustainability-Related Financial Disclosures Toolkit | The UN SSE | 16/01/2024 | Report | Climate Disclosure Standards Transition |
https://sseinitiative.org/disclosure-toolkit | The UN SSE (Social Solidarity Economy) Initiative has launched a toolkit to support the implementation of new sustainability disclosure standards by the IFRS Foundation. This toolkit includes Model Guidance, reviewed by the IFRS International Sustainability Standards Board, to aid exchanges in providing voluntary guidance on the new global baseline standards. It also offers training tools, such as Transition Plans and Climate Metrics, essential for navigating the complexities of sustainability-related financial disclosures. |
| 102 | International Capital Market Association's Latest Report on Transition Finance in the Debt Capital Market | The ICMA | 08/03/2024 | Report | Climate Risk Transition |
https://www.icmagroup.org/assets/Transition-Finance-in-the-Debt-Capital-Market-paper-ICMA-14022024.pdf | The report reveals the advantages of transition plans by providing a strategic context for assessing issuer-level transition and sustainability commitments. It helps mitigate controversy surrounding carbon lock-in risks in projects and investments. Moreover, transition plans strengthen sustainability-linked bond target setting and KPI selection, offering valuable context for target evaluation. These insights play a crucial role for companies navigating sustainability transitions. |
| 103 | A field experiment on the impact of index provider engagement! | Florian Hebb and Julian Kölbel | 01/02/2024 | Report | Climate Stewardship |
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4711873 | Florian Heeb and Julian Kölbel conducted a pre-registered study to assess the impact of index provider engagement on international companies' climate commitments. The study involved 1227 global companies, with 300 randomly selected companies receiving engagement letters prompting them to commit to science-based climate targets. The results showed that firms in the treatment group were significantly more likely to commit to an SBTi target within one year (21% in the treatment group vs. 15.7% in the control group). This study highlights the crucial role of financial institutions in influencing corporate climate policies. By blending feasible requests with credible threats, this approach sets the stage for substantial and meaningful change in sustainability practices. |
| 106 | E4S White Paper "To Regulate or not to Regulate" | E4S - Perspectives | 31/01/2024 | Report | Regulation Standards |
https://e4s.center/wp-content/uploads/2024/02/Regulate-or-not-regulate-sustainable-finance-in-Switzerland-Market-insights-and-Swiss-leadership-ambition.pdf?utm_source=linkedin&utm_medium=socialmedia&utm_campaign=sustainable%20finance | E4S's new White Paper from their series on Sustainable Finance Regulation highligts that regulators are enhancing rules to increase transparency and align investor preferences with portfolios. The study shares results of formal interviews with key market actors which highlight challenges, progress, and the need for harmonization. |
| 108 | GIIN's Holistic portfolio construction with an impact lens: a vital approach for institutional asset owners in a changing world | GIIN | 19/12/2023 | Report | Impact | https://thegiin.org/publication/research/holistic-portfolio-construction-with-an-impact-lens-a-vital-approach-for-institutional-asset-owners-in-a-changing-world/ | GIIN's Holistic portfolio construction with an impact lens: a vital approach for institutional asset owners in a changing world Explore how institutional asset owners (IAOs) are navigating the complexities of climate change and social inequality with a new approach to portfolio construction. The Global Impact Investing Network's latest report provides practical guidance on integrating an impact lens into investment strategies, ensuring both financial returns and positive societal outcomes. |
| 111 | GRI 101: Biodiversity 2024 | GRI | 25/01/2024 | Report | Disclosure Nature Reporting Standards |
https://www.globalreporting.org/standards/standards-development/topic-standard-project-for-biodiversity/ | GRI 101: Biodiversity 2024 is a comprehensive update replacing GRI 304: Biodiversity 2016 alligning with the ambitious goals of the Kunming-Montreal Global Biodiversity Framework. he decline in biodiversity poses a severe threat to both the environment and humanity, exacerbating climate change. To address this, GRI 101 aligns with the 'post-2020 Global Biodiversity Framework' adopted by the United Nations Convention on Biological Diversity. This standard aims to guide governments and companies in demonstrating accountability for biodiversity conservation. It assists organizations in understanding the decisions leading to biodiversity loss, identifying impacts within value chains, and offering effective management strategies. |
| 112 | Impact Linked Compensation Project | Impactlinked | 08/01/2024 | Report | Asset Owners Impact |
https://impactlinked.co/ | The report serves as a comprehensive guide exploring fund structures, portfolio dynamics, and relationships with asset owners. It offers valuable insights through an Intentional Design Framework, highlighting key considerations in shaping ILC structure design and management. The inclusion of over 100 real-world case studies showcases diverse design possibilities from industry leaders. Furthermore, forward-thinking insights provide future-focused questions for LPs, GPs, and the sector, aiding in navigating the evolving landscape of impact-linked compensation. |
| 113 | Definitions for Responsible Investment Approaches | The PRI CFA Institute and the Global Sustainable Investment Alliance |
01/11/2023 | Report | ESG Impact Standards |
https://www.gsi-alliance.org/wp-content/uploads/2023/10/ESG-Terminology-Report_Online.pdf | The PRI, CFA Institute, and Global Sustainable Investment Alliance have collaborated to standardize terminology, promoting clear and consistent communication in the industry. The terminologies provided will enable investors to communicate their responsible investment practices accurately, succinctly, and consistently. The release of these definitions as a public good aims to create a solid foundation for the professionalization of responsible investment. |
| 114 | The Private Asset Impact Fund Report 2023 | Tameo | 09/01/2024 | Report | Data Impact |
https://tameo.solutions/private-asset-impact-fund-report#report-download | Tameo’s 4th annual publication, provides a comprehensive overview of nearly 200 funds. It delves into their financial and impact indicators, offering invaluable insights into the world of impact investing. |
| 115 | 2024's Impact Investing Landscape by Impact Investor! | The Impact Investor Guide | 22/11/2023 | Report | Impact Regulation Reporting SDGs |
https://impact-investor.com/guide-2024/ | The Impact Investor Guide 2024 decodes regulatory updates, explores advancements in impact measurement, and addresses the ongoing funding gap for UN Sustainable Development Goals. This comprehensive report analyzes impact funds across various asset classes and geographies, offering valuable insights from industry leaders like Sir Ronald Cohen and Amit Bouri. It explains how impact funds achieve a delicate balance between social and environmental impact while delivering financial returns. |
| 117 | New EU Regulation on Green Bonds | The European Parliament | 09/01/2024 | Report | Disclosure Fixed Income Regulation |
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202302631 | The European Parliament and the Council have introduced Regulation (EU) 2023/2631 on European Green Bonds, incorporating optional disclosures for bonds marketed as environmentally sustainable and sustainability-linked. Green bonds are pivotal in financing assets crucial to the low-carbon transition, and this regulation establishes an official green bond standard within the EU, aligning with recommendations from the Commission’s High-Level Expert Group on Sustainable Finance's 2020 final report. Key highlights include uniform requirements for issuers using the designations 'European Green Bond' or 'EuGB,' a system to register and supervise external reviewers of these bonds, and optional disclosure templates for bonds marketed as environmentally sustainable and sustainability-linked within the Union. |
| 119 | FC4S Gender Finance Booklet | Financial Centres for Sustainability (FC4S) | 04/12/2023 | Report | Gender | https://fc4s.org/publication/fc4s-gender-finance-booklet/ | This report supports the FC4S Network Gender Finance Charter, which sets out ten principles to build an inclusive financial ecosystem that incorporates gender considerations into all aspects of decision-making, from investments to operations, strategies and management, products, services, and customer engagement. This document provides guidance on practical actions to implement the ten principles in The Charter. It builds on global best and emerging practices and is intended for FC4S members of all sizes and structures across all regions. |
| 121 | United Nations Sustainable Stock Exchanges Initiative Market Monitor on Modern Slavery. | The UN SSE | 27/11/2023 | Report | Human Rights | https://sseinitiative.org/sites/sseinitiative/files/publications-files/sse-fast-walkfree-modern-slavery-2023.pdf | This report examines 70 exchange ESG guidances, revealing the current landscape of modern slavery-related discourse. Highlights include findings that over two-thirds of exchanges incorporate at least one reference to modern slavery, with 59 exchanges addressing the topic of decent work, and 36 and 30 exchanges covering supply chain and remedy topics, respectively. While exchange guidance on disclosing modern slavery issues is becoming more widespread as a market practice, the extent of coverage varies across different exchanges and jurisdictions. Notably, the Stock Exchange of Thailand has pioneered dedicated modern slavery disclosure guidance for its issuers, setting a notable precedent in this area. |
| 124 | Navigating the Future of Sustainable Investing | Morgan Stanley | 13/10/2023 | Report | Data Disclosure ESG |
https://www.morganstanley.com/assets/pdfs/Navigating_the_Next_Decade-10_Demand_Signals_for_the_Next_10_Years_of_Sustainable_Finance.pdf | This report from Morgan Stanley's Institute for Sustainable Investing, sheds light on the evolving landscape of sustainable finance over the past decade and the crucial decade ahead. It concludes that acceleration of sustainable finance is crucial and ten demand signals include specific ESG data, nature-positive investments, and the demand for qualified talent. Furthermore, the report stresses the importance of cross-sector collaboration for transformative solutions. |
| 126 | Unlocking Green Bonds for Sustainable Portfolio | The MDPI | 16/10/2023 | Report | Fixed Income SDGs |
https://www.mdpi.com/2071-1050/15/20/14897 | This study explores the role of green bonds in achieving Sustainable Development Goals, analyzing 102 research papers to uncover key insights. The authors highlight influential studies and advocate for expanded policy instruments, particularly benefiting small and medium enterprises in the green bond market. Their findings emphasize the necessity of strong policy support, especially for smaller businesses, to foster the expansion of green bonds. This research offers crucial insights for stakeholders, including market participants, researchers, policymakers, and decision-makers, as they navigate toward a sustainable and prosperous future. |
| 129 | Principles for impact investment White Paper | Timo Busch Eric Pruessner and Hendrik Brosche |
24/10/2023 | Report | Impact | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4584213 | Authored by Timo Busch, Eric Pruessner, and Hendrik Brosche, this white paper advances the development of a standard for measuring the impact of impact investments. It offers practical guidance on assessing the life cycle, scale, and tradeoffs of impact investments. The paper introduces 18 principles aimed at establishing a measurement and assessment standard, covering aspects such as determining the scale of impact for companies and methods for measuring and reporting impact across portfolios. While further work is necessary to achieve a comprehensive standard, this paper represents a significant stride toward its adoption. |
| 134 | Future of Finance report | Additiv | 29/08/2023 | Report | Asset Owners Wealth Management |
https://newsletter.additiv.com/hubfs/Future | Read Additiv's new report on the future of investing and the integration of sustainability measures discusses the future of wealth management through insights from 14 global industry leaders. It explores key drivers, challenges and opportunities that are shaping this dynamic industry’s evolution. |
| 137 | TNFD Recommendations for nature-related risk management and disclosure. | The TNFD | 19/09/2023 | Report | Disclosure Nature Reporting Standards |
https://tnfd.global/wp-content/uploads/2023/08/Recommendations_of_the_Taskforce_on_Nature-related_Financial_Disclosures_September_2023.pdf | The Taskforce on Nature-related Financial Disclosures (TNFD) has just released Recommendations for nature-related risk management and disclosure. After two years of collaborative development and extensive testing with over 200 companies and financial institutions, these Recommendations are set to revolutionize how we view and address nature risk in the financial world. Present and future cash flows are increasingly tied to planetary health. Accelerating nature loss poses significant risks to businesses and capital providers. The TNFD Recommendations elevate nature risk to the level of financial, operational, and climate risks, redirecting investments towards nature-positive outcomes. Comprising 14 disclosures and implementation guidance, these Recommendations align with existing and emerging reporting standards, facilitating their integration into corporate practices. Companies like GSK have already committed to adopting these Recommendations, with more expected to follow suit. The TNFD is establishing an inaugural cohort of TNFD Adopters, to be announced at the World Economic Forum in Davos. This initiative, supported by 40 task force members representing over $20 trillion in assets, dovetails with the Kunming-Montreal Global Biodiversity Framework, underscoring a global commitment to addressing nature-related risks. |
| 138 | Morningstar Sustainabilitics Guide for institutional investors: Managing risks for changing climate. | Morningstar | 25/05/2023 | Report | Climate Risk |
https://connect.sustainalytics.com/hubfs/INV/Climate%20Solutions/eBook%20-%20Managing%20Risks%20for%20a%20Changing%20Climate/Managing-Risks-for-a-Changing-Climate-Sustainalytics-ebook.pdf | The Guide addresses key investment risks stemming from climate change, outlines essential actions for mitigating these risks, and highlights challenges in assessing and reporting on climate-related risks. It identifies three major categories of investment risks: Physical Climate Risk, Transition Climate Risk, and the Undervaluation of Climate Risk in the Market. Recommended actions include clearly communicating organizational commitments, utilizing the most accurate available data, conducting thorough scenario analyses, and reporting climate risks through established frameworks. The Guide also emphasizes challenges such as validating portfolio companies' net-zero commitments, navigating data collection from various company reports, and accurately estimating issuers' greenhouse gas emissions. |
| 146 | Green returns: Unleashing the power of finance for sustainable food systems | The WEF and Deloitte | 25/07/2023 | Report | Agriculture & Food Climate |
https://www3.weforum.org/docs/WEF_Green_Returns_2023.pdf | This white paper, a collaboration between the World Economic Forum and Deloitte, addresses the urgent need to transform our food system by highlighting five key financial instruments. It calls on the finance community to reconsider strategies, embrace innovative financial tools, and make responsible investments to advance a greener and more equitable future. The paper lays out actionable steps to tackle climate change and harness the transformative potential of a sustainable food system, crucial for securing a sustainable planet for future generations. Currently, despite food systems contributing about one-third of global emissions, only a small fraction of climate finance—approximately 4%—is allocated to agriculture and food. Greater involvement from the financial sector can unlock the potential of both public and private investments, fostering partnerships that drive meaningful change in our food systems. |
| 152 | Innovative financial instruments and their potential to finance climate change adaptation in developing countries | Gouett M.; Murphy D.; Parry J. | 05/06/2023 | Report | Asset Owners ESG Risk |
Authored by Rajna Gibson Brandon and Philipp Krueger from the Centre for Economic Policy Research (CEPR), this report examines responsible investment decisions in both equity and fixed income by institutional investors. Assocring to the report institutional investors globally are increasingly integrating ESG issues into their investment processes, emphasizing responsible equity and fixed-income choices. Motivations such as long-term orientation, cultural norms, legal origins, and values drive these decisions, supported by strategies like screening, engagement, and ESG integration, while sustainability-themed investments remain niche. ESG investment strategies are found to reduce equity portfolio risk without significant impacts on risk-adjusted returns. The report discusses how responsible equity investors align their portfolios with ESG commitments, addresses concerns about greenwashing, and explores the dynamics of sustainability-linked bonds (SLBs) primarily issued in Europe. It also underscores the influence of responsible bondholders and shareholders in improving ESG policies and reducing CO2 emissions through engagement. Challenges include financial incentives favoring ESG adoption, lack of harmonization in ESG measurement and reporting standards, and discrepancies in ESG ratings impacting firms' cost of capital. Looking forward, the report poses important questions that could shape the future landscape of ESG and the role of responsible investors. | |
| 154 | Is sustainable finance a dangerous placebo? | Julian Köbel; Florian Heeb; Anna Vasileva and Stefano Ramelli | 22/06/2023 | Report | Regulation | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4484166 | In this working paper, Julian Kölbel, Florian Heeb, PhD, Anna Vasileva, and Stefano Ramelli investigate whether sustainable finance initiatives might undermine support for policy-driven approaches to societal challenges in Switzerland. |
| 156 | Le reporting de durability CSRD | AMF | 07/02/2024 | Report | Data Disclosure Regulation Reporting |
https://www.amf-france.org/fr/actualites-publications/dossiers-thematiques/le-reporting-de-durabilite-csrd-0 | L’Autorité des marchés financiers (AMF) – France a dernièrement publié un rapport offrant des pistes de réflexion pour préparer à mettre en oeuvre les prochaines directives européennes CSRD et ESRS. La directive européenne CSRD (Corporate Sustainability Reporting Directive) est primordiale pour les investisseurs afin de leur garantir une plus grande transparence de la durabilité de leurs investissements. Elle vise à harmoniser les reportings de durabilité des entreprises et à améliorer la disponibilité et la qualité des données publiées. Un grand nombre d’entreprises devront ainsi suivre des normes européennes de reporting de durabilité obligatoires et publier des informations détaillées sur leurs risques, opportunités et impacts matériels en lien avec les questions sociales, environnementales et de gouvernance. |
| 157 | Net zero standards for banks | IIGCC and TPI | 05/06/2023 | Report | Climate Transition |
https://www.iigcc.org/resources/net-zero-standard-for-banks?wpdmdl=7969&refresh=6479faa90d6801685715625 | Institutional Investors Group on Climate Change (IIGCC) and Transition Pathway Initiative (TPI) have unveiled the Net Zero Standard for Banks, outlining investor expectations for a transition to #NetZero. The Standard is built around the 10 areas: bank commitments; targets; exposure and emissions disclosure; emissions performance; decarbonisation strategy; climate solutions; policy engagement (lobbying); climate governance; just transition; and annual reporting and accounting disclosures. |
| 159 | Mapping investment Guidance for peace | Finance for Peace | 09/05/2023 | Report | Peace Risk |
https://www.financeforpeace.org/resources/mapping-investment-guidance-for-peace-2023/ | This report by Finance for Peace, explores impact, and sustainable finance principles for promoting peace and uncovers the connections between responsible investments and peace. Despite the pivotal role of responsible investments in promoting peace within fragile nations, existing peace impact frameworks fall short in ensuring peace-positive business practices. The study highlights ten crucial gaps and introduces the Peace Finance Impact Framework (PFIF) and Peace Finance Standard (PFS). These tools empower investors to contribute to peace while minimizing risk. |
| 162 | Legal Framework for Impact – Summary report | UNEP FI | 25/06/2024 | Report | Impact Regulation Standards |
https://www.unepfi.org/legal-framework-for-impact/ | The report assesses the progress of the Legal Framework for Impact, a work program created by United Nations Environment Programme Finance Initiative (UNEP FI), together with Principles for Responsible Investment and The Generation Foundation that provides a framework for the consideration of sustainability impact in investor decision-making. The report assesses the progress of the Legal Framework for Impact, a work program created by United Nations Environment Programme Finance Initiative (UNEP FI), together with Principles for Responsible Investment and The Generation Foundation that provides a framework for the consideration of sustainability impact in investor decision-making. |
| 164 | SEB’s The Green Bond report: Can AI support the sustainability transition? | SEB Group | 18/06/2024 | Report | AI Transition |
https://sebgroup.com/siteassets/cision/documents/2024/20240618-sebs-the-green-bond-report-can-ai-support-the-sustainability-transition-en-gb-0-3464645-4851806.pdf | This report both features an update on the sustainable finance market and a deep dive on the role of artificial intelligence in accelerating the transition towards a net-zero economy, which is expected to be a driver, not only for lower emissions without falling living standards, but ultimately over time also for a more broadly sustainable, circular production model for the global economy. |
| 166 | Scenarios for Assessing Climate-Related Risks: New Short-Term Scenario Narratives | UNEP FI | 28/06/2024 | Report | Climate Risk Standards |
https://www.unepfi.org/themes/climate-change/scenarios-for-assessing-climate-related-risks-new-short-term-scenario-narratives-by-unep-fi-and-niesr/#:~:text=Publications%2C%20Risk%2C%20TCFD-,Scenarios%20for%20Assessing%20Climate%2DRelated%20Risks%3A%20New%20Short%2DTerm,by%20UNEP%20FI%20and%20NIESR&text=The%20use%20of%20climate%20scenario,volatility%2C%20and%20potential%20systemic%20vulnerabilities | This report aims to bridge the gap in climate scenario analysis by identifying short-term scenario narratives for financial use. It serves as a guide to help financial institutions understand the implications and drivers of a range of short-term shocks. This report developed for asset managers, insurers, bankers, and investors, is accompanied by an Excel-based visualization tool with new scenarios that explore a set of macroeconomic, transition, and physical risk shocks, allowing users to explore combinations of these three types of shocks. |
| 168 | Investors ESG and Human Rights |
OHCHR | 25/06/2024 | Report | ESG Human Rights Stewardship |
https://www.ohchr.org/en/calls-for-input/2023/investors-esg-and-human-rights | This report issued by the Working Group on Business and Human Rights of the UN Human Rights Office of the High Commissioner clarifies the responsibilities of investors with regard to respecting human rights under the Guiding Principles on Business and Human Rights. It also outlines how investors can align the environmental, social and governance, and sustainability, approaches they take with their responsibilities under the Guiding Principles. |
| 171 | Net-Zero Banking Alliance Disclosure Checklist – Version 2 | UNEP FI | 25/07/2024 | Report | Climate Disclosure Standards |
https://www.unepfi.org/industries/banking/net-zero-banking-alliance-disclosure-checklist-version-2/ | UNEP FI’s report on updated Guidelines for Climate Target Setting for Banks. This new version was set up to better reflect the evolution of the sustainable finance landscape over the last three years and reinforce the roadmap for member banks aiming to achieve net-zero emissions. The Guidelines support Net-Zero Banking Alliance (NZBA) and Principles for Responsible Banking (PRB) members in setting Scope 3 Category 15 emissions targets as defined by the Greenhouse Gas Protocol (GHG Protocol). |
| 173 | Thematic bonds and how to deliver more sustainable finance in developing economies | UNDP | 25/06/2024 | Report | Climate Fixed Income SDGs |
https://www.undp.org/publications/dfs-thematic-bonds-and-how-deliver-more-sustainable-finance-developing-economies | UNDP's latest report on increasingly popular Sustainability-themed bonds, an instrument viewed as a way of delivering more, especially climate, finance in developing economies. This paper provides an overview of the market, discusses issuer incentives as well as some of the main challenges related to additionality and credibility. |
| 175 | Transitioning to net zero: Full potential of sustainable finance taxonomies not yet exhausted |
DIW | 10/07/2024 | Report | Climate Energy Reporting Standards Transition |
https://www.diw.de/documents/publikationen/73/diw_01.c.907698.de/dwr-24-28-1.pdf | 26 sustainable taxonomies from countries and regions around the world are analysed using five criteria. Although many taxonomies follow a sustainability approach, mandatory criteria have often yet to be developed. The report emphasizes that better coordination between the existing taxonomies worldwide is needed and that the criteria and thresholds for selecting activities in alignment with taxonomies should be in accordance with the Paris Agreement. |
| 180 | Carbon emissions and firm profitability | A. Marcel Oestreicha & Ilias Tsiakas | 03/08/2024 | Report | Climate Energy Pollution |
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| 182 | Incorporating Just Transition Considerations into Financial Sector Transition Planning | UNEP FI ILO |
25/07/2024 | Report | Disclosure Human Rights Transition |
https://g20sfwg.org/wp-content/uploads/2024/06/P2-G20-SFWG-UNEP-Incorporating-Just-Transition-considerations-into-financial-sector-transition-planning-2-1.pdf | The report outlines a strategic framework for integrating environmental and social aspects into the core operations of financial institutions, emphasizing that a just transition must safeguard the rights of vulnerable populations and maximize positive social outcomes. |
| 184 | The Future of European Competitiveness | European Commission | 09/09/2024 | Report | Climate Energy Regulation Transition |
https://commission.europa.eu/document/download/97e481fd-2dc3-412d-be4c-f152a8232961_en | |
| 186 | PGGM Sector-Specific Sustainability Guides | PGGM | 16/09/2024 | Report | Climate Energy Pollution Risk Transition |
https://www.pggm.nl/en/our-services/active-ownership/ | PGGM has released the first in a series of sector-specific guides designed to shape their engagement with companies in key industries. These guides outline PGGM's expectations for the oil & gas, aviation, food, and healthcare sectors. PGGM is a known global sustainability leader in pension fund investment and these short, concise guides provide helpful information for any investor considering how to engage with these sectors. |
| 188 | Finance for Nature Positive: Building a Working Model | UNEP FI Finance for Biodiversity |
23/09/2024 | Report | Nature Transition |
https://www.unepfi.org/wordpress/wp-content/uploads/2024/09/Finance-for-Nature-Positive-2.pdf | Led by the Finance for Biodiversity (FfB) Foundation and UNEP FI, this discussion paper intends to solicit feedback from the financial sector on a proposed Finance for Nature Posi- tive working model. The working model is built to provide guidance for financial institutions aiming to contribute to the Nature Positive global goal, in line with the mission of the Global Biodiversity Framework (GBF). By fostering consensus on definitions and good practices, it aims to support the development of strategies for improving the state of nature. The effort intends to lead to a workable framework, which should not only create a lighthouse of ambi- tion for the financial sector but also shed light on immediate and applicable actions that the private financial sector can take today. |
| 191 | Accelerating Innovation in Sustainable Finance: Removing Roadblocks and Unlocking Value | United Nations Global Compact | 23/09/2024 | Report | AI Risk Transition |
https://info.unglobalcompact.org/l/591891/2024-09-23/59wzp8/591891/1727119459IwDCMhuo/SF_InnovationReport_Sep23.pdf | Explore this new report by United Nations Global Compact "Accelerating Innovation in Sustainable Finance: Removing Roadblocks and Unlocking Value" which delves into actionable strategies to enhance the integration of sustainability into financial practices. The report introduces innovative financial tools such as blended finance, sustainability-linked bonds, and AI-powered data solutions. These tools are critical in facilitating sustainable investment, while addressing major challenges such as transparency, risk management, and the efficient allocation of capital. Global standards and building partnerships that promote sustainable financial practices are crucial to unlocking private capital and paving the way for a more resilient global economy. This report calls for greater collaboration between the public and private sectors to mobilize resources and remove existing roadblocks that hinder sustainability in finance. |
| 194 | Guide for Adaptation and Resilience Finance | KPMG Standard Chartered UNDRR |
27/09/2024 | Report | Climate Nature |
https://assets.kpmg.com/content/dam/kpmgsites/ch/pdf/bank-guide-for-adaptation-and-resilience-finance.pdf | The recent findings from the COP28 Global Stocktake emphasize the urgent need for increased financial investment in climate adaptation and resilience measures. Key stakeholders, including Standard Chartered, KPMG, and the United Nations Office for Disaster Risk Reduction (UNDRR), highlight the importance of these investments for vulnerable communities in emerging markets and least developed countries. To address this need, the Guide for Adaptation and Resilience Finance outlines what constitutes adaptation and resilience finance. It includes a practical roadmap for financing and identifies over 100 investable activities, such as climate-resilient crops, natural flood protection, public hospital infrastructure investment, and mangrove conservation and replanting. The Guide aims to mobilize capital for crucial adaptation projects by instilling confidence in investors and assisting financial institutions in integrating these themes into their decision-making processes. To effectively implement this framework, borrowers and issuers of adaptation financial products, such as bonds and loans, must clearly detail the use of proceeds for eligible activities, ensure transparent management of those proceeds, and establish robust methods for measuring and reporting outcomes. Adopting independent review and verification processes will enhance credibility and accountability, ultimately driving greater confidence and investment in adaptation efforts. |
| 196 | A Stocktake of Swiss Impact Investing | Swiss Sustainable Finance & Tameo | 28/10/2024 | Report | Blended Finance Impact |
https://www.sustainablefinance.ch/api/rm/C334BSGTX9T2KX8/ssf-stocktake-swiss-impact-investing-2024-final.pdf | Authored by the Swiss Sustainable Finance and Tameo, the study offers a comprehensive take on Switzerland’s impact investment market in 2024. Switzerland channels significant capital— USD 11.2 billion in assets under management—into sectors like microfinance, food and agriculture, and climate and energy. The report also finds that Swiss impact funds also maintain a lower risk profile compared to global averages. However, key challenges remain, including better alignment with asset owners, improved education on impact metrics, product standardization, and stronger collaboration across sectors. These steps are essential to unlocking additional capital from institutions and drive sustainable finance forward. As Switzerland establishes its national platform for impact investing through GSG Impact, the study highlights its potential to connect private and public sectors to scale sustainable finance and drive positive change. |
| 198 | Misperception of Risk in Emerging Markets | Symbiotics | 23/10/2024 | Report | Impact Risk |
https://symbioticsgroup.com/publications/misperception-risk-emerging-markets/ | In this insightful publication, Symbiotics delves into the factors behind the reluctance of investors to engage with emerging markets. Impact investing in emerging markets is often excluded from investment strategies due to a psychological bias towards risk aversion. This reluctance is further amplified by negative media coverage and domestic biases. However, emerging markets are projected to contribute 70% of future global growth, making their inclusion vital for capitalizing on this potential. Many risks, such as sovereign risk, are often overstated. In reality, default rates in emerging markets are comparable to those in developed markets, and the lower correlation of emerging market currencies to the dollar offers better diversification. |
| 199 | Advancing Gender Equality and Women’s Empowerment: Target Setting Guidance for Banks | UNEP FI & UN Women | 11/12/2024 | Report | Gender | https://www.unepfi.org/industries/banking/new-guidance-on-advancing-gender-equality-and-womens-empowerment/ | Designed to support the significant role banks have in closing the gender gap, the new guidance provides clear, actionable steps for banks to prioritise women’s empowerment in the workplace, marketplace and community. Aligned with the aims of UN Sustainable Development Goal 5 – Achieve gender equality and empower all women and girls – the Principles for Responsible Banking (PRB) and the Women’s Empowerment Principles (WEPs) serve as the cornerstone frameworks and principles for this critical gender equality work |
| 202 | Sustainability preference elicitation under Mifid II - A market survey | University of St Gallen | 12/09/2024 | Report | Asset Owners Climate |
https://assets.kpmg.com/content/dam/kpmgsites/ch/pdf/kpmg-ch-sustainability-preference-elicitation-report.pdf | Since August 2022, European banks have been required to record dients sustainability preferences under the MiFID II regulations. We present the results of a survey of banks to understand the practical consequences of this rule. We find that banks implement the regulation in different ways with no clear emergence of a common practice yet. Our main results indicate that, on average, only 5% of clients express a preference for sustainability. This figure is low compared to the fraction of clients who have invested in sustainable products, which is on average 40%. We explore possible reasons for this gap and offer suggestions for improving the measurement of sustainability preferences. |
| 204 | 2024 Study General Meetings And Sustainability Reports | Ethos Foundation | 15/10/2024 | Report | ESG Reporting |
https://www.ethosfund.ch/sites/default/files/2024-10/Etude%20Saison%20AG%202024_EN_FINAL_1.pdf | This study is above all an opportunity for Ethos to reflect on the other highlight of the 2024 AGM season, namely the entry into force of Article 964a et seq. of the Swiss Code of Obligations (CO), which requires listed companies of a certain size to publish a sustainability report and submit it to their shareholders for approval. It not only assesses the level of transparency of the sustainability reports of Swiss-listed companies submitted to a vote, but also the quality and relevance of the environmental and social data published. |
| 206 | State of the Market 2024: Trends Performance and Allocations |
Global Impact Investing Network (GIIN) | 30/09/2024 | Report | Impact Wealth Management |
https://s3.amazonaws.com/giin-web-assets/giin/assets/publication/giin-stateofthemarket2024-report-2024.pdf | Recent years have been marked by turbulence, promise and challenges. Worldwide, people emerged from the pandemic feeling the effects of climate change more acutely than ever before. Financial markets experienced fluctuations in interest rates and inflation, while protracted conflicts continued to exert pressure. Investors stepped into 2024 with nearly every major economy around the world facing the prospect of momentous political shifts. Given that climate and social issues are central to most election manifestos, each result will have significant ripple effects on the planet and people. In this context, understanding where impact investors allocate capital, the volumes involved, performance dynamics and changes over time provides vital market signals. For both seasoned investors and those new to impact strategies, these market insights offer valuable tools to shape investment approaches. This year, our analysis reveals subtle yet significant shifts that have implications for investors’ strategies |
| 210 | Financing a Sustainable Global Bioeconomy | World BioEconomy Forum | 12/09/2024 | Report | Nature Transition |
https://www.naturefinance.net/resources-tools/financing-sustainable-global-bioeconomy/ | Financing a Sustainable Global Bioeconomy released Sept 12, 2024, is a landscape analysis of the current and prospective interplay between finance and the bioeconomy authored by NatureFinance and the World Bioeconomy Forum, with the support of dozens of civil society organisations*. It builds on two key pieces of work contributed to the G20 Bioeconomy Initiative, created by the Brazilian G20 Presidency earlier this year. |
| 212 | Unlocking sustainable finance for SMEs | The International Chamber of Commerce & Sage | 22/01/2025 | Report | Transition | https://iccwbo.org/wp-content/uploads/sites/3/2024/11/2024-ICC-Sage-Unlocking-sustainable-finance-for-SMEs_1eecec.pdf | The report addresses the critical role of SMEs in the global climate transition. SMEs, representing 90% of businesses and accounting for nearly half of global emissions, face significant barriers in aligning with climate goals. These include financial constraints, reporting challenges, and knowledge gaps. Despite these hurdles, the report identifies a $789 billion green finance opportunity to empower SMEs as leaders in sustainability. |
| 214 | Global Risk Report 2025 - Insight Report | WEF | 15/01/2025 | Report | Risk | https://www.weforum.org/publications/global-risks-report-2025/ | The 20th edition of the Global Risks Report 2025 reveals an increasingly fractured global landscape, where escalating geopolitical, environmental, societal and technological challenges threaten stability and progress. This edition presents the findings of the Global Risks Perception Survey 2024-2025 (GRPS), which captures insights from over 900 experts worldwide. The report analyses global risks through three timeframes to support decision- makers in balancing current crises and longer-term priorities. |
| 216 | In Focus: Gender and Impact Investing in 2024 | GIIN | 08/10/2024 | Report | Gender | https://thegiin.org/publication/research/in-focus-gender-and-impact-investing-in-2024/ | The 2024 GIIN Gender Lens Investing Report, published by The Global Impact Investing Network, highlights the expanding role of gender lens investing (GLI) in impact finance. The report finds that 20% of surveyed impact investors allocate 30% or more of their impact assets under management (AUM) toward women-owned or -led businesses. While gender lens investing is often associated with SDG 5 (Gender Equality), the data underscores its critical role across all 17 Sustainable Development Goals (SDGs), with strong linkages to climate action, financial inclusion, and economic development. |
| 218 | The Rising Wealth of Women | Bank of America Institute | 13/03/2024 | Report | Gender | https://institute.bankofamerica.com/content/dam/transformation/rising-wealth-of-women.pdf | This fascinating new report by the Bank of America Institute highlights a massive financial shift: over the next decade, $30 trillion in US wealth will be inherited by women. This transition is reshaping financial decision-making, investment strategies, and philanthropy, with women prioritising long-term stability , capital protection, and impact investing. However, despite this growing influence, gender gaps in financial confidence and wealth accumulation persist. |
| 220 | A Guide to Building Climate-Resilient Investment Portfolios | Cambridge Institute for Sustainability Leadership | 15/01/2025 | Report | Climate | https://www.cisl.cam.ac.uk/news-and-resources/publications/investing-tomorrow-guide-building-climate-resilient-investment | Developed by the Investment Leaders Group within CISL’s Centre for Sustainable Finance, this guide takes a unique view by breaking down what needs to happen at each stage of the investment process for listed equity and debt portfolios, deploying tools and strategies already available in the market. While efforts around climate change mitigation are gradually gaining momentum, the emphasis on building adaptation and resilience has been minimal. The financial implications of extreme weather events are becoming increasingly apparent for the private sector. Economic losses from extreme weather in Europe alone reached €13.4 billion in 2023, and the numbers are expected to rise, with the climate emergency hitting parts of the global south much harder. |
| 223 | Nature-Positive funds: An Introduction for Investors | Dutch entrepreneurial development bank (FMO) | 22/01/2025 | Report | Nature | https://www.fmo.nl/nature-positive-funds-an-introduction-for-investors | Specialized nature-positive funds can be an attractive entry point for investors that want to start investing in emerging hashtag#naturepositive business models. The business opportunity in this sector is clear and growing: nature-positive transitions in the food, land, and ocean use sector alone could create almost $3.6 trillion of annual additional revenue or cost savings while creating 191 million new jobs by 2030. Through their Mobilising Finance for Forests' Learning, Convening and Influencing Platform, the FMO released the a guide which provides an overview of the current nature-positive funds marketplace and the opportunities available to investors looking to place fund-level investments. |
| 224 | Nature-Positive Funds – An Introduction for Investors | 01/03/2025 | Report | Nature | https://www.fmo.nl/l/en/library/download/urn:uuid:30a3dcfb-5dc5-48ee-8757-229acdb78783/nature+positive+funds+-+an+introduction+for+investors.pdf | Mobilising Finance for Forests (MFF), a program managed by FMO - Dutch entrepreneurial development bank and funded by the UK Government, has published a report analyzing the rapid emergence and evolution of nature-positive funds as an investment vehicle. Since 2004, 169 nature-positive funds have been launched, with a clear upward trend in recent years, signaling a maturing market. These funds offer investors structured entry points, allowing them to spread risk across developers, geographies, and revenue streams while benefiting from expert management. | |
| 226 | How are Financial Institutions in Europe Addressing Human Rights in Their Core Business Activities? | Geneva Center for Business and Human Rights & Finance and Human Rights | 06/03/2025 | Report | Human Rights Standards |
https://gcbhr.org/insights/2025/03/how-do-financial-institutions-address-human-rights-in-their-core-business-activities | Financial institutions across Europe are increasingly acknowledging their role in upholding human rights—but recognition alone is not enough. In a new report, the Geneva Center for Business and Human Rights examine how banks and other financial actors integrate human rights into decision-making. Building on previous studies, this new report reveals a sector still in transition. Financial institutions often respond to external pressure rather than proactively setting human rights agendas, and they face significant structural gaps—including the lack of reliable, standardised data and weak internal incentives for impactful due diligence. |
| 228 | Investing to reconnect financial value with people nature and the real economy |
Earth4All | 01/03/2025 | Report | ESG | https://www.clubofrome.org/publication/earth4all-rothenberg/ | This Earth4All deep-dive paper in collaboration with the Predistribution Initiative, Beyond Bretton Wood, Africa investor and supported by The Generation Foundation, analyses the growing disconnect between financial markets and the real economy, and asks: how can we rebalance Earth and humanity’s balance sheet? It explores the role that actors across capital markets, including investors, policymakers and regulators, can play in in building a more regenerative and inclusive economy that supports the long-term wellbeing of people and nature. |
| 230 | Behind ESG Ratings : Unpacking sustainability metrics | OECD-OCDE | 19/02/2025 | Report | Data ESG Reporting |
https://www.oecd.org/en/publications/behind-esg-ratings_3f055f0c-en.html | Environmental, social and governance (ESG) metrics increasingly inform a wide range of business and investment decisions. Based on the OECD’s collection and classification of over 2 000 metrics from eight major ESG rating products, this report assesses the scope, characteristics and comparability of ESG metrics. |
| 232 | Impact and Financial Performance – Evidence from Listed Equities | Schroders and the Oxford Rethinking Performance Initiative | 01/04/2025 | Report | Impact Risk |
https://mybrand.schroders.com/m/3e994d36a0864d84/original/Impact-and-Financial-Performance-PDF-Final.pdf | Can investors achieve strong financial returns while driving measurable social and environmental outcomes? A new study by Schroders and the Oxford Rethinking Performance Initiative challenges the long-held belief that impact investing comes with financial trade-offs. Analysing 257 listed impact companies across global markets, the report finds that impact portfolios can deliver competitive, risk-adjusted returns. These portfolios also display lower volatility, smaller drawdowns, and more resilience during recessions, compared to traditional benchmarks. Crucially, firms whose revenues are more closely tied to measurable impact themes tend to outperform—suggesting that impact alignment can be a meaningful driver of financial returns. |
| 234 | Responsible Gold Investments – SSF Spotlight | Swiss Sustainable Finance | 01/04/2025 | Report | ESG Risk |
https://www.sustainablefinance.ch/api/rm/CRAG33WK9GXZ573/ssf-pub-responsible-gold-investment-final-2.pdf | As gold regains prominence in portfolios amid economic and geopolitical uncertainty, concerns around its environmental and social footprint are growing. In its latest spotlight, Swiss Sustainable Finance offers a detailed overview of the gold value chain and examines how investors can better integrate ESG considerations into gold-related financial products. The report maps the structure of the gold value chain, outlines key ESG risks, and highlights the tools and standards investors can use to act more responsibly. |
| 236 | 2024 Sustainable Fund Trends: Index ETFs Are the Silver Lining | ISS ESG | 07/04/2025 | Report | Asset Owners ESG |
https://insights.issgovernance.com/posts/2024-sustainable-fund-trends-index-etfs-are-the-silver-lining/ | According to recent analysis by ISS ESG, AUM in sustainable funds grew at high single-digit rates in 2024, nevertheless, representing a meaningful slowdown compared with prior years. The sustainable ETF category, which is 91 percent index-based, grew a healthy 19 percent, which was still below the growth in conventional ETFs. This analysis, a follow-up to the 2023 review of sustainable funds, examines 2024 sustainability trends based on ISS MI MarketPulse data. |
| 238 | avigating Portfolio Exposure to Conflict-Affected & High-Risk Areas: Practical Guidance for Investor Engagement with Companies | Heartland Initiative Inc. PeaceNexus Foundation and the Investor Alliance for Human Rights |
01/04/2025 | Report | Human Rights Stewardship |
https://investorsforhumanrights.org/sites/default/files/attachments/2025-04/Navigating%20Portfolio%20Exposure%20to%20Conflict-Affected%20and%20High-Risk%20Areas-v5.pdf | In October 2023, Heartland Initiative, PeaceNexus Foundation, and the Investor Alliance for Human Rights launched the Investor Engagement on CAHRA Pilot Project to help a coalition of 22 investors engage renewable energy and tech companies on managing risks in conflict-affected and high-risk areas (CAHRA). The initiative responds to the limited guidance available for investors on CAHRA-related engagement and seeks to promote proactive risk management through portfolio analysis, policy development, and effective governance practices. This report from the project provides practical recommendations, highlights lessons from company dialogues, and aims to support investors, companies, and civil society in understanding and improving CAHRA risk management strategies. |
| 240 | Scaling Blended Finance: a practical tool for Blended Finance Fund design | British International Investment and Boston Consulting Group | 22/05/2025 | Report | Blended Finance | https://www.bcg.com/publications/2025/scaling-blended-finance-practical-tools-for-blended-finance-fund-design | This guidance from British International Investment and Boston Consulting Group offers actionable tools to streamline and scale blended finance. It targets asset managers, investors and providers of concessional capital and includes a typology of fund archetypes as well as a scorecard to assess the quality of a blended finance structure. Based on BII’s experience of deploying nearly $2 billion in blended finance and BCG’s expertise across institutional and impact investors, it explores solutions to the well-known challenges of deploying capital to emerging markets. |
| 242 | Opportunities to Finance Reduced Emissions in Emerging Markets | Morningstar Sustainalytics | 05/06/2025 | Report | Climate Stewardship |
https://connect.sustainalytics.com/hubfs/INV/Climate%20Solutions/Report%20-%20Opportunities%20to%20Finance%20Reduced%20Emissions%20in%20Emerging%20Markets/Opportunities-to-Finance-Reduced-Emissions-April2025.pdf | This paper by Morningstar Sustainalytics provides a framework for portfolio strategies exploring decarbonization in carbon-intensive sectors within emerging markets, using best-in-class selection, engagement, and direct financing across public and private markets. As decarbonizing portfolio doesn’t necessarily lead to any reduction of emissions within the real economy, this report shares insights on elaborating decarbonization strategies where emissions are generated via the production and distribution of goods and services. Such strategies are particularly meaningful as emerging economies, where the largest source of future emissions growth is anticipated in, have historically received less investment than developed markets and are in critical need of investment, particularly to building up clean energy at scale. |
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| 245 | Navigating Portfolio Exposure to Conflict-Affected & High-Risk Areas: Practical Guidance for Investor Engagement with Companies | Heartland Initiative Inc. PeaceNexus Foundation and the Investor Alliance for Human Rights |
22/04/2025 | Report | Peace Risk |
https://investorsforhumanrights.org/sites/default/files/attachments/2025-04/Navigating%20Portfolio%20Exposure%20to%20Conflict-Affected%20and%20High-Risk%20Areas-v5.pdf | In October 2023, Heartland Initiative, Inc. , PeaceNexus Foundation, and the Investor Alliance for Human Rights launched the Investor Engagement on CAHRA Pilot Project (Pilot Project). This initiative supports a coalition of twenty-two lead and support investors in jointly engaging renewable energy and technology companies on emerging policies, practices, and governance strategies related to operations in conflict-affected and high-risk areas (CAHRA). The Pilot Project was created in response to a growing recognition that investors can shift from reactive to proactive risk management by conducting systematic portfolio analyses for CAHRA risks and engaging effectively with companies on these issues. This report from the project provides practical recommendations, highlights lessons from company dialogues, and aims to support investors, companies, and civil society in understanding and improving CAHRA risk management strategies. |
| 247 | Catalyzing Africa’s Sustainable Transition: Insights to Impact a Climate-Resilient Future | Oxford Economics | 09/06/2025 | Report | Climate Impact SDGs Transition |
https://www.oxfordeconomics.com/resource/catalyzing-africas-sustainable-transition-insights-to-impact-a-climate-resilient-future/ | In this report, Oxford Economics Africa, in collaboration with Casablanca Finance City, critically examines the current state and potential of sustainable finance in Africa. It identifies promising business opportunities and outlines the essential steps to accelerate green and inclusive investment. Drawing on in-depth research and expert insights, it demonstrates how financial innovations can help channel more capital into projects that deliver both measurable environmental impact and long-term economic value. "The continent offers an array of interrelated commercial avenues that intersect sustainable energy systems, blue economy initiatives, climate-smart agriculture, resilient infrastructure, and critical mineral mining and the beneficiation thereof." |
| 249 | Swiss Sustainable Investment Market Study 2025 | Swiss Sustainable Finance (SSF) | 17/06/2025 | Report | Disclosure ESG Reporting Standards Wealth Management |
https://www.sustainablefinance.ch/api/rm/3Q78TKT6Y3465YZ/ssf-sustinvt-market-study-2025-1.pdf | Every year, Swiss Sustainable Finance publishes it's Swiss Sustainable Investment Market Study providing transparency on the development of the sustainable investment market in Switzerland, as well as the maturation of sustainable investment practices for banks, asset managers and asset owners Based on the answers of 83 Swiss respondents the study finds a continued progress in the adoption of AMAS self-regulation, an increase in both quality and volume of sustainable investments and a rise of the retail investors, among other key messages. |
| 251 | From Uncertainty to Strategy: Tackling Climate Transition Risks Head-On | Enfinit | 01/09/2025 | Report | Climate Risk Transition |
https://enfinit.ch/page/from-uncertainty-to-strategy-tackling-climate-transition-risks-head-on | Enfinit’s practical guide helping you stay ahead by: · Breaking down key climate-related transition risks · Exploring the role of scenario analysis in risk assessment · Offering a step-by-step methodology with an illustrative case study |
| 253 | Ocean Investment Protocol | UN Global Compact and UNEP FI | 01/07/2025 | Report | Nature SDGs |
https://unglobalcompact.org/library/6291 | The Ocean Investment Protocol, launched as a partnership between the UN Global Compact and United Nations Environment Programme Finance Initiative (UNEP FI), is a framework for financial institutions, (re)insurers, ocean industries, governments and development finance institutions to lead the growth of the Sustainable Ocean Economy to achieve SDG14 and other related SDGs. By managing risks and capturing opportunities, these stakeholders have a central role to play — individually and collectively — to make the transition to a strong and innovative sustainable ocean economy that ensures the health of our oceans. |
| 256 | Systems Thinking for Impact Investing Playbook | Shifting Systems Initiative and Rockefeller Philanthropy Advisors | 18/09/2025 | Report | Asset Owners Impact |
https://www.rockpa.org/wp-content/uploads/2025/05/Systems-Thinking-for-Impact-Investing-Playbook.pdf | The Shifting Systems Initiative and Rockefeller Philanthropy Advisors have released a new playbook that provides a flexible and practical set of tools to help investors and their advisors apply systems thinking to impact investing strategy, implementation, and measurement. The Playbook provides accessible entry points while illuminating opportunities for deeper integration over time. Organizations can integrate these tools into existing processes or use them to develop entirely new approaches. In the context of systems thinking, “Portfolio construction moves beyond simply diversifying across sectors or impact areas. It involves intentionally building a portfolio of interconnected investments that can collectively influence system dynamics and create synergies for greater impact.” |
| 258 | Scaling Finance for Nature: A primer on what financial institutions are doing today | University of Cambridge Institute for Sustainability Leadership | 16/10/2025 | Report | Impact Nature Stewardship |
https://www.cisl.cam.ac.uk/news-and-resources/publications/scaling-finance-nature-primer-what-financial-institutions-are-doing | The University of Cambridge Institute for Sustainability Leadership (CISL) and A-Track partners recently published a practical primer for banks, investors, and insurers. It reframes “nature finance” beyond conservation to mainstream greening finance, minimising harm and restoring nature to no net loss, through everyday finance practice. Designed as accessible entry points that embed into existing products and processes (credit, underwriting, portfolio construction), the primer shows how incremental improvements can scale quickly via commercial capital. “Greening finance can happen today and at scale through the everyday actions of financiers.” |
| 260 | Sustainable Banking and Finance Network 2025 Global Progress Report |
IFC | 22/10/2025 | Report | Blended Finance Climate Impact Wealth Management |
https://www.sbfnetwork.org/2025-global-progress-report | The International Finance Corporation (IFC) and the Sustainable Banking and Finance Network (SBFN) have released their latest Global Progress Report 2025, tracking how 72 emerging markets are reshaping their financial systems for sustainability. The report shows that SBFN members, representing 96% of all banking assets in emerging markets, are moving from policy development to practical implementation. Key findings include: - 59 countries now have climate-related risk frameworks (+66% since 2023) - 25 countries have introduced nature-related risk management frameworks (+213%) - US$790.5 billion in thematic bonds issued across 48 emerging markets - 26 countries and 4 regions have launched sustainable finance taxonomies |
| 262 | Sustainable Finance Taxonomies with Gender Equality Considerations | UN Women | 30/10/2025 | Report | Disclosure Gender Regulation SDGs |
https://www.unwomen.org/sites/default/files/2025-07/sustainable-finance-taxonomies-with-gender-equality-considerations-en.pdf | UN Women's recent issue paper explores how gender equality can be systematically embedded in sustainable finance taxonomies, shifting from “green-only” objectives to truly inclusive frameworks. Drawing from pioneering cases in Mexico, Mongolia, Senegal, and Guatemala, the report provides step-by-step guidance on integrating gender equality, from governance and technical screening criteria to monitoring and consultation. It argues that a just and inclusive transition requires directing capital towards investments that empower women and close structural gender gaps across sectors. |
| 264 | Financing Sustainable Food Systems for Climate-Resilient Transitions | United Nations | 06/11/2025 | Report | Agriculture & Food Nature Wealth Management |
https://unfccc.int/sites/default/files/resource/cp2025_09_cma2025_13_a04.pdf | The UNFCCC Standing Committee on Finance just released a new summary report (6 Nov 2025) spotlighting how sustainable finance can accelerate climate-resilient food systems, shifting from fragmented projects to long-term, systemic investment approaches. Drawing on insights from the 2025 SCF Forum in Rome, with 220+ participants across governments, MDBs, private investors, Indigenous organisations, and practitioners, the report examines emerging financing modalities for agriculture + food systems, and why institutional readiness, policy coherence, and regional context are critical levers for scale. It underscores a simple truth: climate-aligned capital flows for energy are not enough, we need to channel long-term finance into food systems if we want an effective global transition. |
| 266 | Leveraging Physical Climate Risk Data | Network for Greening the Financial System | 13/11/2025 | Report | AI Climate Data Impact |
https://www.ngfs.net/en/publications-and-statistics/publications/leveraging-physical-climate-risk-data | The Network for Greening the Financial System (NGFS) has released end september a new information note detailing how central banks and financial supervisors can better assess and manage physical climate risks, from floods and heatwaves to wildfires and droughts, through improved data and collaboration. The report maps key data needs for climate hazard, exposure, and vulnerability assessment, and highlights innovative approaches such as AI-driven analysis of corporate reports, geospatial tools like Copernicus and Google Earth Engine, and nature-based solutions for climate adaptation. It calls for stronger data-sharing ecosystems, enhanced technical capacity, and targeted funding for climate risk research to safeguard financial stability as climate impacts intensify. |
| 268 | Understanding the Opportunity from Carbon Markets | International Capital Market Association | 20/11/2025 | Report | Reporting SDGs Standards |
https://www.icmagroup.org/assets/ICMA-Carbon-Markets-paper-October-2025.pdf | ICMA has released a new paper examining how compliance and voluntary carbon markets are evolving, and what this means for sustainable finance. With compliance systems now trading nearly USD 950 billion in allowances in 2024 and covering over a quarter of global emissions, the report maps the growing influence of ETS expansion, from the EU ETS and North American markets to China’s ETS and CBAM-driven national systems. The analysis distinguishes between the dominant, liquid compliance markets and the smaller, integrity-constrained voluntary markets, clarifying their respective roles in transition strategies. It highlights emerging innovations such as World Bank outcome bonds, while underscoring that the real near-term opportunity lies in derivatives, hedging, and risk management as new jurisdictions launch ETS frameworks. |
| 270 | Global Corporate Sustainability in 2025 | OECD | 27/11/2025 | Report | ESG Reporting Standards |
https://www.oecd.org/en/publications/2025/10/global-corporate-sustainability-report-2025_57b105f2.html | The OECD has recently published its Global Corporate Sustainability Report 2025, offering one of the clearest views yet on how listed companies are integrating sustainability into governance, disclosure, and capital allocation. With 91% of global market capitalisation now reporting sustainability information, the data shows real progress, but also sharp disparities across regions and sectors. The report also shows that while sustainability disclosure continues to expand, scope 3 reporting remains limited in several regions, despite its critical role in assessing full value-chain impacts. Board oversight of climate issues has strengthened significantly, now covering 70% of global market cap, reflecting climate risk’s shift into mainstream corporate strategy. Yet a notable gap persists between disclosure and investment behaviour: in the energy sector, operating cash flows rose by 32% from 2015 to 2024, but capital expenditure barely increased, while dividends and buybacks tripled, raising questions around alignment with long-term transition goals. |
| 273 | Banking on Biodiversity Collapse 2025 |
Forest & Finance | 11/12/2025 | Report | Climate Data Nature |
https://forestsandfinance.org/publications/new-report-banking-on-biodiversity-collapse-2025/ | A new publication from the Forests & Finance coalition highlights a critical and uncomfortable truth: in the decade since the Paris Agreement, global financial institutions have continued to expand their support for forest-risk commodity sectors, deepening the drivers of biodiversity collapse rather than alleviating them. The report shows that forest-risk credit has continued to surge despite heightened climate and biodiversity commitments. Banks have provided USD 429 billion in loans and underwriting to tropical forest-risk sectors since 2016 with half of the top 30 banks expanding their exposure. Some increases are extreme, including +717% at Scotiabank, +496% at Bank Central Asia, and +295% at Banco do Nordeste do Brasil. In sum, this report highlights a gap between sustainability commitments and lending patterns, suggesting that voluntary approaches alone may not be enough to drive measurable change. |
| 275 | US Sustainable Investing Trends 2025/2026 (30th Anniversary Edition) | US SIF | 18/12/2025 | Report | Reporting Risk Standards |
https://www.ussif.org/research/trends-reports/us-sustainable-investing-trends-2025-2026-executive-summary | This special edition from US SIF takes stock of the US sustainable investing landscape at a moment of heightened political scrutiny and regulatory uncertainty. While clearly US-centric, the report offers insights that resonate well beyond the US market and speak directly to dynamics observed across many international financial centres. The findings point to resilience rather than retreat. Sustainable and ESG-marketed assets in the US remained broadly stable at USD 6.6 trillion, while stewardship policies now cover close to 70% of total US assets under management. Rather than withdrawing, investors are recalibrating how sustainability is framed. For the Sustainable Finance Geneva community, this signal matters. It suggests that political backlash is changing the language of sustainable finance, not its substance. Even in a more hostile environment, sustainability remains embedded as a core investment discipline, with credibility increasingly hinging on robust data, defensible stewardship, and real-world risk pricing rather than labels. |
| 277 | Rethinking wealth management through an impact lens | Center for Sustainable Finance & Private Wealth | 08/01/2026 | Report | Impact Regulation |
https://www.cspglobal.org/research/publications/investors-guide-impact-wealth-management | Written by Andrew Douglas, Claudia Coppenolle, and Dr. Falko Paetzold, this report explores how wealth managers are moving beyond treating impact as a standalone or niche offering, toward integrating social and environmental considerations across the full spectrum of products and services. Driven by shifting client expectations, generational change, and the limits of conventional wealth management, impact is increasingly becoming a core feature of how private wealth is advised and allocated. Drawing on research, interviews, and practitioner experience, the Investor’s Guide to Impact Wealth Management clarifies key concepts, capabilities, and decision points for impact-oriented wealth holders. It highlights real-world practices from 13 wealth management organizations and provides practical guidance to help investors define their objectives, assess manager capabilities, and translate values into actionable investment strategies. Building on CSP’s earlier work on sustainable investing capabilities of private banks, the report aims to improve transparency across the industry, making it easier for wealth holders to identify suitable partners and unlock the full impact potential of their assets. |
| 279 | Mobilising sustainable finance to halt and reverse nature loss | HKGFA | 15/01/2026 | Report | Disclosure Nature Risk |
https://www.hkgreenfinance.org/research-report/hkgfa-report-mobilising-sustainable-finance-to-halt-and-reverse-nature-loss/ | Published by the Hong Kong Green Finance Association (HKGFA), this report highlights a stark financing gap: US$165 billion currently flows into nature-based solutions annually, while US$737 billion per year is needed to meet global climate and biodiversity targets. At the same time, US$5 trillion continues to flow into nature-negative sectors, underscoring the urgency of redirecting private capital toward nature-positive investments. The report explores how sustainable finance instruments can embed nature-related risk, disclosure, and opportunity into financial decision-making, supported by regulatory developments (ISSB, TNFD) and global case studies. With Hong Kong moving toward ISSB and future nature-related disclosures, the report positions financial centres as key catalysts for scaling credible nature finance. |
| 281 | The Green Economy’s $5 Trillion Growth Opportunity |
World Economic Forum | 22/01/2026 | Report | Disclosure Transition Wealth Management |
https://www.weforum.org/publications/already-a-multi-trillion-dollar-market-ceo-guide-to-growth-in-the-green-economy/ | As Davos convenes this week, the World Economic Forum’s latest CEO Climate Leaders report challenges claims that the climate transition is stalling. The green economy has surpassed $5 trillion in annual value and is projected to exceed $7 trillion by 2030, now the world’s second-fastest growing sector after technology Green revenues are growing twice as fast as conventional revenues, and companies active in green markets typically access cheaper capital and premium valuations. The report positions the transition not as a cost, but as one of the largest growth opportunities of the decade. The message for business leaders: green markets are accelerating, those who scale fastest will define the next wave of growth. |
| 283 | Unlocking the Peace Premium |
Jason Miklian Mark van Dorp and John Katsos |
05/02/2026 | Report | Human Rights Peace Reporting Risk |
https://www.lse.ac.uk/ideas/publications/Research-Reports/Unlocking-the-Peace-Premium | As geopolitical instability, supply-chain disruption, and social fragmentation increasingly translate into financial risk, a new report from LSE IDEAS, commissioned by Interpeace’s Finance for Peace Initiative, asks a timely question: can private capital actively build peace, not just avoid harm? Unlocking the Peace Premium, authored by Jason Miklian, Mark van Dorp, and John Katsos, provides one of the most comprehensive evidence-based mappings to date of how businesses and investors can contribute to safety, social cohesion, and political stability in fragile and conflict-affected contexts. Moving beyond aspirational CSR, the report identifies concrete mechanisms through which conflict-sensitive operations, inclusive business practices, and governance alignment can generate measurable peace outcomes. The report positions peace not as philanthropy, but as a strategic investment logic. When companies embed local consultation, transparency, and conflict awareness into core operations, they reduce operational risk, strengthen legitimacy, and create more resilient markets, unlocking what the authors call a “peace premium.” |
| 286 | How Artificial Intelligence Contributes to Effective Sustainable Finance | Swiss Sustainable Finance | 19/02/2026 | Report | AI Impact Regulation Reporting |
https://www.sustainablefinance.ch/api/rm/3SJ522RJ5QG9546/20260129-ssf-ai-and-sustainable-finance.pdf | As artificial intelligence rapidly reshapes financial markets, this new report by Swiss Sustainable Finance explores a critical question: how can Artificial Intelligence be used to further develop, improve and enhance sustainable finance practices? The report provides a timely and practical deep dive into how AI is already transforming ESG data collection & analysis, climate risk modeling, impact measurement, and regulatory compliance. The report maps concrete use cases across investment processes, from screening and portfolio construction to stewardship and reporting. It highlights where AI can improve efficiency, comparability, and decision-making quality. At the same time, the authors address the double materiality of AI itself. While AI can enhance transparency and scalability in sustainable investing, it also raises concerns around data bias, model opacity, governance, and environmental footprint. The report calls for robust oversight, clear accountability, and alignment with sustainability objectives to ensure AI strengthens rather than undermines long-term value creation. The key takeaway: AI is not inherently sustainable, but when guided by strong governance and intentional design, it can become a powerful enabler of systemic change in finance. |
| 288 | Nature-based risk assessment - Integrating project-related finance | UNEP FI | 26/02/2026 | Report | Data Disclosure Nature |
https://www.unepfi.org/publications/nature-based-risk-assessment-integrating-project-related-finance/ | A new report by the UNEP-FI and the Equator Principles highlights how financial institutions can better assess and manage nature-related risks, by integrating project finance insights into portfolio-level decision-making. As biodiversity loss and water stress create growing financial exposure, the guidance introduces a practical framework for conducting Nature-based Risk Assessments (NBRAs). A key takeaway: project finance teams already hold high-quality, location-specific environmental data that can significantly strengthen corporate risk analysis. Aligned with the Taskforce on Nature-related Financial Disclosures and the Global Biodiversity Framework under the Convention on Biological Diversity, the report reinforces that managing nature risk is essential for long-term financial resilience. Addressing nature risk today is an investment in financial stability tomorrow. |
| 289 | State of Finance for Nature 2026: Nature in the Red - Powering the Trillion Dollar Nature Transition Economy | UNEP | 12/03/2026 | Report | Impact Nature Regulation |
https://www.unep.org/resources/state-finance-nature-2026 | This new UNEP report underlines a clear reality: the world is financing nature's destruction 30 times faster than its recovery. In 2023, US$7.3 trillion flowed into nature-negative activities, while investment in Nature-based Solutions reached only US$220 billion. Of that harmful finance, US$2.4 trillion came from public subsidies for fossil fuels and agriculture, and US$4.9 trillion from private capital in energy, utilities and industrials. To meet global commitments under the Rio Conventions, NbS investment must grow 2.5 times to US$571 billion by 2030. The report introduces the Nature Transition X-Curve. A framework that simultaneously phases out harmful subsidies and scaling up nature investment. With the right policy incentives, disclosure standards, and risk-sharing instruments, private capital could become a game changer in building a trillion-dollar nature transition economy. Redirecting finance today is an investment in economic resilience tomorrow. |
| 293 | Navigating a multi-speed transition through investor transition planning | UNEP FI | 19/03/2026 | Report | Transition Wealth Management |
https://public.unpri.org/policy-reports/investor-brief-towards-transition-intelligence-navigating-a-multi-speed-transition/13582.article | A new briefing by the Principles for Responsible Investment (PRI), in partnership with UNEP Finance Initiative and UN Global Compact, offers a framework for institutional investors navigating the uneven pace of the net zero transition. In 2024, energy transition investment hit a record US$2.1 trillion, nearly twice what flowed to oil, gas and coal, yet progress remains fragile and geographically uneven. The report draws a critical distinction between transition plans (formal disclosures) and transition planning (the ongoing strategic process). Five priorities for investors to build "transition intelligence": develop a high-conviction view of how the transition will unfold, integrate scenario analysis into decision-making, support real economy decarbonisation, capture emerging opportunities, and engage with policymakers on credible NDCs. |
| 295 | Sustainable Solutions for Data Centers | Ceres | 26/03/2026 | Report | AI Impact Pollution |
https://assets.ceres.org/files/sustainable-solutions-for-data-centers-2026.pdf | The AI boom is challenging our energy grids and water supplies. The choices we make will determine economic, social and environmental costs we will pay as a society. A new report by Ceres, Inc. cuts through the noise on data center sustainability, offering a practical roadmap for companies, investors, and policymakers. While the report is focused on the US context, it has global implications and lessons. This report lays out 11 concrete solutions across three pillars: Build Right, Optimize Operations, and Be Transparent. It covers smarter site selection, advanced cooling technologies, clean energy sourcing and full disclosure of sustainability metrics. The right choices can allow data centers to contribute to improvements in our energy grid, water resources, and communities, providing shared benefits for all. |