Digital library on sustainable finance

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TITLE Climate Investment Roadmap: a tool to help investors accelerate the energy transition through investment and engagement
AUTHOR Institutional Investors Group on Climate Change (IIGCC)
PUBLISHED Apr 2022
LANGUAGES EN 
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Summary

The Institutional Investors Group on Climate Change (IIGCC) published their 2022 report, which aims to provide an overview and tools for investors to accelerate the energy transition via their investments and engagement. The report stresses the importance of transitioning toward net-zero alignment, measuring portfolio emissions and mobilizing finance towards climate solutions.

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TITLE Climate Change 2022: Mitigation of Climate Change
AUTHOR Intergovernmental Panel on Climate Change (IPCC)
PUBLISHED Apr 2022
LANGUAGES EN 
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Summary

The Intergovernmental Panel on Climate Change (IPCC) working group III published its new report with an updated global assessment on climate change mitigation progress and pledges and examines global emission sources. The costs, risks and opportunities of low-carbon technologies are examined using climate modelling to project these along with market data. Finally a number of potential system transformation are explored.

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TITLE Foundations for Science-Based Net-Zero Target Setting in the Financial Sector
AUTHOR Science-based Net Zero Initiative for the Financial Sector
PUBLISHED Apr 2022
LANGUAGES EN 
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Summary

This paper represents the first steps in science-based net-zero standard for financial institutions (SBTi-FI) that sets out principles definitions, metrics and target formulation considerations. The document discusses the results of a number of surveys and workshops conducted in December 2021, which span topics ranging from feedback on the five proposed principles for net-zero, the role of carbon credits, fossil fuel financing and metrics and methods.

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TITLE Financing for Sustainable Development Report 2022: Bridging the Finance Divide
AUTHOR Inter-agency Task Force on Financing for Development
PUBLISHED Apr 2022
LANGUAGES EN 
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Summary

The Inter-agency Task Force on Financing for Development report for 2022 demonstrates that 3.5 percent of revenue is used by developed countries to pay interest on their debts, while developing countries use 14 percent of revenue. 60 percent of LDCs and low income countries are at a high risk of debt distress, which is twice the percentage as in 2015. The report recommends different actions to bridge this gap.

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TITLE Driving sustainability from within: The role of central banks’ credit rating in mitigating climate and environmental risks
AUTHOR WWF
PUBLISHED Mar 2022
LANGUAGES EN 
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Summary

This report examines the role of national central banks’ (NCBs) in-house credit assessment systems(ICAS) and looks at a possible integration of climate and environmental-related (C&E) risks beyond conventional financial indicators. The report concludes that the ICAS assessment is highly suited towards climate and environmental (C&E) risk integration and is a less biased and more consistent source of data than many private-sector ESG providers offer.

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TITLE Climate-efficient mortgages – The ins and outs Opportunities for greener property financing
AUTHOR SwissBanking
PUBLISHED Feb 2022
LANGUAGES DE  FR  EN 
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Summary

In this report by SwissBanking the role of banks in Switzerland's buildings' energy efficiency and the pace of renovation needed to meet climate goals in the real estate sector is analyzed. Banks can provide financial incentives to motivate renovation and as such the Swiss Bankers Association (SBA) has named 4 areas the priority for banks looking to improve their climate efficient mortgages: more comprehensive client consulting, classification and climate-efficient mortgages, creating a suitable regulatory framework, improved data availability and a higher level of digitalization.

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TITLE The EU Commission Platform on Sustainable Finance Final Report on Social Taxonomy
AUTHOR EU Commission
PUBLISHED Feb 2022
LANGUAGES EN 
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Summary

In this final report on the Social Taxonomy, the EU Commission Platform on Sustainable Finance provides a structure for a social taxonomy, its relationship with the environmental taxonomy and other sustainability objectives such as governance and the regulatory landscape. The two key features of the social taxonomy are: 1) the distinction between inherent social benefit, i.e. job creation, and additional social benefits and 2)  the social taxonomy cannot be based on science.

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TITLE Mehr Privatkapital für die globale Nachhaltigkeit
AUTHOR foraus Forum für Aussenpolitik; Söbastien Chahidi, Anna Stünzi, Daniel Wiener
PUBLISHED Feb 2022
LANGUAGES EN 
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Summary

The authors suggest creating a Swiss green Investment Bank (SGIB), with the mandate to enthuse financial players to act and to aid the international climate finance efforts. In this report the required characteristics of such a bank are explained and potential actions are explored.

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TITLE The Intergovernmental Panel on Climate Change (IPCC) Report: Climate Change 2022 Impacts, Adaptation and Vulnerability
AUTHOR IPCC The Intergovernmental Panel on Climate Change
PUBLISHED Feb 2022
LANGUAGES EN 
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Summary

This report is published by the Working group II of the Intergovernmental Panel for Climate Change (IPCC). The current and modelled impacts on climate, ecosystem and biodiversity and potential risks are documented. This SSF summary highlights the financial aspects of this report. Read the summary for policymakers here.

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TITLE Who Pays for Sustainability? An Analysis of Sustainability-Linked Bonds
AUTHOR Dr. Julian Köbel and Adrien-Paul Lambillon
PUBLISHED Feb 2022
LANGUAGES EN 
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Summary

Dr. Julian Köbel and Adrien-Paul Lambillon, from the Centre for Sustainable Finance and Private Wealth at the Department of Banking and Finance of the University of Zurich, published this new piece of research, which explores sustainability-linked bonds (SLBs). These are types of bonds that have a coupon linked to the issuer achieving a sustainability target and are an important and promising mechanism for impact investing.

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TITLE FC4S State of Play Report 2022: Leading Financial Centres Stepping Up Sustainability Action
AUTHOR FC4S
PUBLISHED Feb 2022
LANGUAGES EN 
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Summary

Financial Centres for Sustainability (FC4S) published their fourth annual State of Play report, which collects input from 29 financial centers around the globe. The report highlights seven key insights on how financial centres are mobilizing their capital, resources, connectivity and expertise. SSF contributed this report by completing the questionnaire for Zurich as a financial centre.

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TITLE Inaugural 2025 Target Setting Protocol: UN-Convened Net-Zero asset owner alliance monitoring reporting and verification track
AUTHOR UN NZAOA, WWF
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

The Net-Zero Asset Owner Alliance has published new rules on how investors should calculate and set targets on climate within their portfolio on allocate capital supporting decarbonisation. The report also aims for a 16-29% reduction in asset class-level remissions reductions by 2025 and the inclusion of Scope 3 emissions in net-zero considerations.

 

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TITLE Social Transformation Baseline Assessment 2022: Are companies contributing to systems transformations that leave no one behind?
AUTHOR World Benchmarking Alliance
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

In this new study by the World Benchmarking Alliance, 1000 companies from around the world, including 15 Swiss companies, are evaluated based on social aspects of their business including human rights, decent work and ethical conduct. Only 1% of these companies are adequately demonstrating socially responsible business conduct.

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TITLE Managing Peak Oil: Why rising oil prices could create a stranded asset trap as the energy transition accelerates
AUTHOR Carbon Tracker
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

The demand for oil is provoking significantly increased investment into new oil, however, this goes against global production reductions required to meet “well below 2°C” scenarios of the Paris Agreement. The result could be short-term signals resulting in risky over-investment and impacted shareholder value. The extent of the risks and financial loss is explored via various scenarios in this report.

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TITLE Forest 500 Annual Report 2022
AUTHOR Forest 500
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

Following the Glasgow Leaders’ Declaration on Forest and Land Use, a commitment signed by 141 countries, including Switzerland, this report by Forest 500 provides evidence that many companies are ignoring the issue of deforestation and are not prepared for future regulatory changes. Forest 500 tracks policies and performance of the financial sector linked to deforestation in supply chains and investment.

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TITLE Global Risks Report 2022
AUTHOR World Economic Forum
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

The Global Risks Report series tracks global risks perceptions among risk experts and world leaders in business, government, and civil society. It examines risks across five categories: economic, environmental, geopolitical, societal, and technological. Every year the report also analyses key risks to explore further in deep-dive chapters—these could be risks that feature prominently on our survey, those for which warning signs are beginning to surface, or potential blind spots in risk perceptions.

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TITLE Corporate Climate Responsibility Monitor 2022
AUTHOR New Climate Institute
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

The Corporate Climate Responsibility Monitor evaluates the transparency and integrity of 25 major global companies, critically analysing the extent to which they demonstrate corporate climate leadership.

Download

CorporateClimateResponsibilityMonitor2022 (pdf 6.4 MB)
TITLE Who pays for sustainability? An analysis of sustainability-linked bonds
AUTHOR Julian F. Kölbel, Adrien-Paul Lambillon
PUBLISHED Jan 2022
LANGUAGES EN 
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Summary

The study examines the novel phenomenon of sustainability-linked bonds (SLBs). These bonds’ coupon is linked to the issuer achieving a predetermined sustainability performance target. We estimate the yield differential between SLBs and non-sustainable counterfactuals by matching bonds from the same issuer. Our results show that in most cases investors pay for the improvement in sustainability, while issuers benefit from a sustainability premium.

Download

Kölbel Lambillon (2022) Who pays for sustainability (pdf 1.9 MB)
TITLE Evaluating Impact Performance: Clean Energy Access Investments
AUTHOR GIIN
PUBLISHED Dec 2021
LANGUAGES EN 
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Summary

The Global Impact Investment Network (GIIN) conducted this pilot research study to assess the annualised impact performance of direct impact investments in clean energy access and housing. This effort addressed two sets of questions: 1) Feasibility: Is it possible to aggregate and compare impact performance data to generate insights?, 2) Results: If so, what social and environmental results are associated with impact investors’ activity?

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TITLE Time to deliver: mobilising private capital at scale for people and planet
AUTHOR Impact Taskforce
PUBLISHED Dec 2021
LANGUAGES EN 
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Summary

The recommendations for private capital in this report focus on transforming the quality and transparency of information on the impact of investment decisions and deploying financing, especially in emerging markets, that delivers positive social and environmental impact.

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TITLE Owning the Future: A review of European Asset Owners' Net Zero Targets - An analysis based on the WWF Climate Action Survey 2021
AUTHOR WWF
PUBLISHED Dec 2021
LANGUAGES EN 
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Summary

This research report takes stock of the climate actions that European asset owners are undertaking in light of the urgent need to act on climate change and deliver on the Paris Agreement. WWF contacted 100 asset owners across 12 countries in Europe to better understand the actions they are taking on climate change: 33 asset owners responded.

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TITLE Voting Matters 2021 Are asset managers using their proxy votes for action on environmental and social issues?
AUTHOR ShareAction
PUBLISHED Dec 2021
LANGUAGES EN 
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Summary

In this 2021 edition of our Voting Matters series, 65 of the world’s largest asset managers who voted this year across 146 social and environmental resolutions are examined. Proxy voting is a core part of an asset manager’s fiduciary duty and a key way in which the sector can influence companies on social and environmental issues. This report is part of a wider programme of work, which aims to raise standards in the asset management sector around fit-for-purpose stewardship.

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TITLE CDSB Framework Application guidance for biodiversity-related disclosures
AUTHOR CDSB
PUBLISHED Dec 2021
LANGUAGES EN 
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Summary

The CDSB Framework application guidance for biodiversity-related disclosures (the Biodiversity Application Guidance) has been produced by CDSB to assist companies in the disclosure of the material information about the risks and opportunities that biodiversity presents to an organisation’s strategy, financial performance and condition within the mainstream report (biodiversity-related financial disclosure). It is designed to supplement the CDSB Framework for reporting environmental and climate change information to investors (CDSB Framework).

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TITLE Recommendations on Sustainability-Related Practices, Policies, Procedures and Disclosure in Asset Management Final Report
AUTHOR OICV-IOSCO
PUBLISHED Nov 2021
LANGUAGES EN 
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Summary

This Final Report, drafted by the IOSCO Task Force on Sustainable Finance (STF), follows the Consultation Report titled Recommendations on Sustainability-Related Practices, Policies, Procedures and Disclosure in Asset Management that was published on 30 June 2021 (the Consultation Report). The aim is to improve sustainability-related practices, policies, procedures and disclosures in the asset management industry and makes 5 recommendations for securities regulators and policymakers. These recommendations cover (1) asset manager practices, policies, procedures and diclosure, (2) product disclosure, (3) supervision and enforcement, (4) terminology and (5) financial and investor education. Within the report itself Chapter 1 offers an introduction, Chapter 2 provides an overview of regulatory approaches relevent to asset manager practices and disclosure including the TCFD Framework, Chapter 3 focuses on regulatory approaches related to product disclosure, chapter 4 analyses the role of financial and investor education in sustainable finance and provides a market over, chapter 5 addresses challenges and chapter 6 illustrated IOSCO's final recommendations for securities regulators and policymakers.

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TITLE Private Asset Impact Fund Report 2021 Insights on investment trends in the private asset impact fund universe.
AUTHOR Tameo Impact Fund Solutions
PUBLISHED Nov 2021
LANGUAGES EN 
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Summary

This report is the outcome of a four-month-long survey conducted by Tameo on private asset impact funds (PAIFs) with a focus on developing countries. The surveyed market consists of all investment vehicles operated by specialized impact fund managers and that have more than 50% of their non-cash asset allocated both to private debt or private equity instruments and to emerging and frontier markets, with a development impact bias.

The 2021 survey brings together the most comprehensive dataset to date on this investment fund universe. It also segments the analysis by each fund’s primary asset class (fixed income, equity and mixed funds) and primary impact sector (climate & energy; food & agriculture; health & education; housing, water & communities; microfinance; SME development; and multi-sector funds). It also delves into those impact management and measurement approaches that are inherent to development finance investments. The report highlights microfinance fund data given their historical prominence within the PAIF landscape.

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