Resource Database

This guide by A4S outlines how businesses can adapt their existing capital investment appraisal processes in a pragmatic and systematic manner to integrate social and environmental issues. The guide describes how traditional financial return-based investment decisions can be broadened, to make sustainability issues more explicit and transparent. Examples are also provided of how this can lead to more cost effective and resilient investment decisions.

This report seeks to bring clarity to a corporate audience, as well as other relevant stakeholders, on how to better understand water valuation, water risks, and the possibilities for better water stewardship.

This report identifies key strategies for effective board engagement that can produce tangible environmental and social impacts based on interviews conducted with dozens of corporate directors, leaders and governance experts. Corporate boards are responsible for overseeing the interests of shareholders in the long-term and have a critical role to play in championing sustainability.

This report discusses some of the most important recent developments and provides the first attempt at quantifying the uptake of carbon asset risk (CAR) assessment and management. In the past few years, CAR has gone from a fringe topic discussed primarily by NGOs to a serious consideration of some of the largest companies in the world.

This report chronicles major shifts in the financial landscape since the launch of the Carbon Asset Risk ("CAR") Initiative, launched in September 2013 by Ceres and the Carbon Tracker Initiative with support from the Global Investor Coalition.

This tool is a free, web-based tool that allows users to estimate emissions for all 15 Scope 3 categories defined in the GHG Protocol Scope 3 Standard regardless of the size or type of company, significantly reducing time needed to estimate scope 3 emissions.

This project provides a framework for investors and policy-makers to translate high-level climate policy goals (e.g., limiting global warming to 2°C) into a benchmark that can inform portfolio allocation targets.

This Water-Energy GHG (WEG) Guidance was developed as a supplemental annex to the GRP for the water sector. WEG intensity metrics measure the GHG footprint of a unit volume of delivered water and provides water suppliers with a reliable, transparent, and clear tool that can be used to communicate WEG intensity information to their customers, policymakers, funders, and the public.

The G20/OECD Principles for Corporate Governance (developed by the OECD in 1999, then updated in 2004 and 2015) have become a globally recognized benchmark for stakeholders worldwide for assessing and improving corporate governance.

This guide sheds light on Bloomberg’s approach to improving transparency in the green bonds market. It outlines the methodology behind the ‘green bond’ tag on the Bloomberg Terminal and shows how to identify and search for ‘labelled’ green bond opportunities. Green bonds are listed as an example of a climate-related opportunity in the TCFD Final Report Annex.

This report identifies subsectors that are most exposed to environmental and climate related risks and how ratings have been impacted over a two-year look back period by risk. This report has been listed as a document that provides information on sectors and industries affected by climate-related risks in the TCFD Final Report Annex.

This report, together with Mercer’s associated climate risk framework, considers four climate scenarios and four climate risk factors to estimate the climate impact on potential returns. This report has been listed as a document providing information on sectors and industries affected by climate-related risks in the TCFD Final Report Annex.