Digital library on sustainable finance
TITLE
AUTHOR
PUBLISHED
LANGUAGES
Summary
The Pensionskassen-Jahrbuch 2025 highlights that half of Swiss pension funds now report on their sustainability efforts, a level that stabilized in recent years. Since the introduction of the ASIP ESG reporting standard, the quality of reporting has improved, with a noticeable increase in qualitative disclosures. Roughly one in four pension funds are publishing quantitative ESG indicators for their equity and bond portfolios – showing that there remains room for better transparency and comparability.
Link
Summary
The Investors Guide to Multicapital Strategies explores how wealth holders can leverage both economic and non-economic resources—such as relationships, knowledge, and reputation—to maximize positive social and environmental impact. Drawing on academic research and 27 in-depth interviews with experienced investors worldwide, it offers practical insights and a framework for strategically deploying diverse forms of capital. The guide emphasizes transparency, inclusivity, and accountability as essential principles for ethical and effective impact.
Link
Summary
The IFC’s Blue Finance Guidelines 2.0 provide updated guidance for financial institutions to identify, structure, and scale investments that support sustainable ocean and water resource use. They aim to promote transparency, align with global standards, and accelerate growth in the blue economy.
Link
Summary
The UN's Sustainable Development Goals Report 2025 reveals that the world is not on track to achieve the 2030 goals and urges urgent action in six key areas: food systems, energy, digital connectivity, education, employment and social protection, and climate and biodiversity. Although significant challenges persist, the achievement of universal electricity access in 45 countries demonstrates the potential for swift progress.
Link
Summary
The HSLU study found that, although formats and depth vary widely, Swiss banks have integrated ESG preference assessments into client advisory processes. Banks indicated that between 20-90% of their clients have ESG preferences. While most institutions currently meet SBVg guidelines, upcoming stricter sustainability definitions in 2026 will present new implementation challenges.
Link
Wie erheben Banken Nachhaltigkeits- präferenzen von Privatkunden in der Schweiz? - DE
Summary
The report highlights that inconsistent impact measurement standards hinder comparability and trust in impact investing. After reviewing major frameworks such as IRIS+, HIPSO and SDG Indicators, it was found that there were overlaps, but also significant gaps in definitions and reporting. To address these issues, the report proposes six steps: defining core metrics; aligning sector-specific issues; mapping frameworks; standardising reporting formats; coordinating the development of new metrics; and leveraging AI to interpret and contextualise data.
Link
Impact Measurement Harmonisation: Challenges and Opportunities - EN
Summary
The paper analyses the impact of sustainable finance strategies on firms' production and emissions. It demonstrates that this impact varies depending on how easily firms can substitute capital for energy. While pure divestment can be counterproductive, financing conditions linked to a company’s carbon footprint are more effective as they directly increase the cost of carbon-intensive energy and encourage efficiency improvements that extend beyond the investor’s portfolio.
Link
Summary
The Green Fintech Network, has published The Green Fintech Theory of Change report, outlining how fintech can drive the green transition. The report outlines strategies for leveraging fintech to drive environmental solutions, highlighting how financial tools and technology can combat climate change and support sustainable infrastructure. It categorizes impact into the main areas, lending, assets, and investing, and data and analytics, detailing which types of fintechs fit each category and their potential positive outcomes.
Link
Summary
This report by the Federal Office for the Environment (FOEN) identifies and assesses climate risks and climate-related opportunities for Switzerland up to 2060. With the participation of numerous experts from administration, science, and business, the first "Climate Risk Analysis" from 2017 was comprehensively reviewed and updated in terms of content and methodology. The results serve as the basis for the Federal Council's future adaptation strategy and for the development of adaptation strategies and action plans in cantons and regions
Link
Climate Risk Analysis for Switzerland: Basis for adaptation to climate change - DE
Climate Risk Analysis for Switzerland: Basis for adaptation to climate change - FR
Climate Risk Analysis for Switzerland: Basis for adaptation to climate change - IT
Climate Risk Analysis for Switzerland: Basis for adaptation to climate change - EN
Summary
In its latest report, the Swiss Bankers Association underscores the urgency of scaling up nature-related investment in Switzerland to counter rising environmental pressures, especially in sectors like water infrastructure and sustainable agriculture. As banks begin to incorporate nature-related risks and opportunities into their practices, many initiatives still fall short of financial viability. The report points to the need for stronger demand signals, creative financing solutions and more robust data and metrics to attract private investment.
Link
Summary
The EDHEC Climate Institute’s report, "How to Assign Probabilities to Climate Scenarios", presents a new framework for estimating the likelihood of future climate pathways. Using empirical mitigation data and economists’ Social Cost of Carbon estimates, the study applies a maximum-entropy method to avoid bias. It finds that the chance of limiting warming to 1.5 °C is just a few percent, with a likely outcome of 2.5 to 2.7 °C by 2100. The probability of exceeding 3 °C is between 20–40%, highlighting serious tipping point risks. The framework offers a more realistic basis for climate stress testing by investors, regulators, and policymakers
Link
Summary
The Finance & Nature Toolbox v1.0, Partnership for Biodiversity Accounting Financials (PBAF), offers practical guidance for financial institutions – including asset managers, investors, and banks – on integrating biodiversity into every stage of their loan and investment process: from setting priorities, policies, and targets to due diligence, agreement terms, active ownership, and exit decisions. It maps which assessment tools, databases, and publications are most suitable at each stage, helping users choose the right instruments for their biodiversity-related questions.
Link
Summary
The report surveys 96 EBRD partner banks across 32 economies to assess climate practice integration. Since 2021, climate awareness and green finance adoption have increased, with most banks viewing it as a growth opportunity. However, progress tracking and resource allocation remain challenges. Governance engagement varies, and only 23% of banks have fully developed transition plans. The findings highlight both progress and fragmentation, stressing the need for stronger capacity building and risk management.
Link
Climate transition of the financial sector: the state of play in the EBRD regions 2025 - EN
Summary
This new guide by TNFD, in collaboration with Chapter Zero, Competent Boards, Commonwealth Climate and Law Initiative and Green Finance Institute, is aimed at board members. It outlines 12 key questions they wish to ask in order to understand the materiality of nature for their operations.
Link
Asking Better Questions on Nature – For board directors - EN
Summary
The Network for Greening the Financial System (NGFS) published several short-term climate scenarios that allow central banks and supervisors updated tools to assess near-term macro-financial risks form climate change for a three-year horizon.
Link
NGFS Short-term Climate Scenarios for central banks and supervisors - EN
Summary
André Hofmann and Peter Vanham explain why the traditional way in which most companies operate is no longer sustainable for society or the planet. Drawing on real-world case studies, they present a compelling blueprint for achieving 'sustainable prosperity', showcasing companies that have adapted to change and flourished as a result.
Summary
The Swiss Foundations Report 2025 provides key trends and data on philanthropy in Switzerland, with 52 members participating, representing a total of CHF 18.6 billion in assets. According to the report, 84% of participating foundations consider sustainability in their asset management through one or more sustainable investment approaches. For 38% of foundations, positive impact ist the primary motivation.
Link
Summary
This research study delves into the challenges that Swiss banks have the capacity to achieve net-zero emissions in their mortgage portfolios by 2050. The study highlights a global concern that, without regulatory mandates, voluntary climate efforts by banks are likely insufficient to meet targets, risking setbacks in the fight against climate change.
Link
Summary
The 5th edition of the Private Asset Impact Fund (PAIF) Report from Tameo analyses the private asset impact investing market, covering 798 funds and 468 managers. It highlights the dominance of private equity, Luxembourg’s growing role, and strong investment in sub-Saharan Africa. Despite a tough fundraising climate, the sector showed resilience with new funds, innovative strategies, and wider adoption of impact practices, pointing to steady momentum in sustainable finance.
Link
Summary
The Center for Sustainable Finance and Private Wealth's Investor Guide to Systemic Investing explores how systems thinking can reshape investment strategies to tackle complex global challenges. It promotes a shift from isolated solutions to collaborative, long-term value creation across portfolios. Backed by practical tools and a growing community, it equips investors to align their capital with deeper, systemic impact.
Link
Summary
A recent study by Schroders and Oxford Saïd Business School's Rethinking Performance Initiative shows that impact investing can outperform, countering the idea that doing good limits returns. Using data from firms, it links impact materiality to stronger performance, with higher margins, job growth, and reinvestment proving purpose and profit can go hand in hand.
Link
Summary
A study by the Geneva Center for Business and Human Rights surveyed 75 professionals and held 10 interviews to assess how European financial institutions address human rights. Covering banks, insurers, and asset managers across six countries, it focused on internal practices and client relations. Firms managing €14 trillion in assets took part.
Link
Summary
This report used a mixed-methods approach, combining a survey of 111 communication and sustainability practitioners with twelve in-depth expert interviews to investigate current ESG communication practices across various organizations. This report shows that organizations have not only institutionalized ESG communication by establishing dedicated ESG teams with experts who demonstrate considerable experience, but the corporations are also increasingly professionalizing their ESG communication practices. They are highly engaged in communicating E, S, and G-topics to various stakeholders (primarily employees, regulators, and leadership) and through a multitude of channels, notably via the corporate website and corporate reports.
Link
ESG Communication: Insights into Issue Management, Greenwashing, and Crisis Communication - EN
Summary
For the third time, the Geneva Center for Business and Human Rights has explored how financial institutions integrate human rights into their core business activities. Through research and discussions with practitioners and industry experts across Europe, the center has identified key trends, persistent challenges, and opportunities for progress. This study builds upon the findings of previous reports to assess the current state of human rights integration within financial decision-making.
Link
How Do Financial Institutions Address Human Rights in Their Core Business Activities? - EN
Summary
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.
Link
