Digital library on sustainable finance
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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.
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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.
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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.
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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.
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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.
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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.
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ESG Communication: Insights into Issue Management, Greenwashing, and Crisis Communication - EN
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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.
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How Do Financial Institutions Address Human Rights in Their Core Business Activities? - EN
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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.
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Private markets are developing rapidly worldwide and are becoming increasingly important as a source of capital for companies and investors. In Switzerland, asset managers already manage around CHF 360 billion in private market investments such as private equity, private credit and private infrastructure. This study by AMAS, SECA and BCG illustrates the potential of this booming asset class. At the same time, the study highlights measures to better exploit this potential so that Switzerland can strengthen its position as a leading financial centre and offer innovative companies a dynamic ecosystem. Of the CHF 360 billion managed in Switzerland, the majority is attributable to private equity (CHF 260 billion), followed by private credit and infrastructure investments (CHF 50 billion each). Swiss asset managers are strongly export-orientated: 75% of private market investments under management come from foreign investors
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Private Markets in Switzerland: Scaling Innovation & Growth - EN
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This report by FH Zentralschweiz highlights the importance of sustainable corporate financing in achieving global sustainability goals and securing long-term economic benefits. It provides detailed insights into various sustainable financing instruments, including green bonds, social bonds, sustainability-linked bonds, and green loans, emphasizing their role in promoting environmental and social responsibility.
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The ASIP ESG-Reporting Standard Version 1.1 provides guidelines for Swiss pension funds on how to incorporate Environmental, Social, and Governance (ESG) criteria into their investment decisions. The standard aims to promote transparency and accountability by requiring pension funds to report on their ESG practices and performance. It emphasizes the importance of considering ESG risks and opportunities as part of fiduciary duty and aims to enhance the sustainability of pension fund investments. The document also includes recommendations for improving the quality and consistency of ESG reporting among pension funds.
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The Study "Revenue alignment with the EU taxonomy regulation in developed markets" provides evidence on the capital market effects of the EU Taxonomy Regulation (TR). It introduces a new classification scheme to identify companies with environmentally sustainable economic activities and finds a significant TR alignment premium, indicating that investors are already applying the TR to allocate capital to TR-aligned companies. Furthermore, investor attention strengthens the association between TR alignment and realized stock returns, and that TR alignment has greater explanatory power for predicting stock returns than traditional ESG ratings. Additionally, the research highlights the importance of considering TR alignment in investment decisions to achieve sustainable and inclusive growth.
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Revenue alignment with the EU taxonomy regulation in developed markets - EN
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As nature-related regulatory initiatives for banks are picking up globally, this report by UNEP FI and WWF helps make sense of these developments, and how broader policy frameworks interact. It highlights that at least 29 jurisdictions, representing over EUR 75 trillion in banking assets, have started to consider nature risk in their prudential frameworks. The report emphasizes the need for a broad coalition of actions across private and public sectors to halt and reverse biodiversity loss by 2030 and live in harmony with nature by 2050. It also offers policy considerations and case studies for government policymakers to promote coherent and effective nature-related policies for the banking sector.
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Navigating Nature-related Regulations for Banks: Mapping the Policy Landscape - EN
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The report delves into the critical role forests play in global sustainability efforts and the financial risks associated with deforestation. It highlights how tropical forests are essential for carbon sequestration and biodiversity, holding around 70% of the global forest carbon sink power and home to 67% of all land-based biodiversity. Guidance for institutional investors on assessing and mitigating deforestation risks in their portfolios while capitalizing on nature-based opportunities is provided. It emphasizes the interconnectedness of biodiversity loss and climate change, urging investors to address both crises simultaneously.
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The Global Risks Report 2025 by the World Economic Forum reveals an increasingly fractured global landscape, where escalating geopolitical, environmental, societal, and technological challenges threaten stability and progress. The report presents findings from the Global Risks Perception Survey 2024-2025, capturing insights from over 900 experts worldwide. It analyzes global risks through three timeframes to support decision-makers in balancing current crises and longer-term priorities. The report highlights the need for collaborative efforts to address these multifaceted risks and ensure sustainable development.
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The ESMA Market Report on Costs and Performance of EU Retail Investment Products 2024 provides an analysis of the costs and performance of various retail investment products in the EU from January 2014 to December 2023. It highlights significant findings, including the increase in assets held by retail investors in UCITS, which reached approximately EUR 6.4 trillion in 2023. The report also addresses the European Commission's mandate for recurrent reporting on the costs and past performance of main categories of retail investment, insurance, and pension products. Additionally, it emphasizes the importance of transparency and accountability in the financial markets to ensure informed investment decisions.
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ESMA Market Report: Costs and Performance of EU Retail Investment Products 2024 - EN
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The importance of ESG risks for financial institutions cannot be overstated, as the financial sector is increasingly under scrutiny from regulators, investors and the public to uphold sustainable and ethical standards. The landscape of global finance is rapidly evolving, with a clear pivot towards sustainability that banks need to align with in order to remain competitive and compliant. This survey by KPMG assess where banks currently stand in terms of ESG risk management, providing critical insights for the global market.
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The Swiss National Action Plan clarifies the position and expectations of the Federal Council with regard to business enterprises and aims to improve the protection of human rights in the context of economic activities. It aims to communicate the Federal Council’s expectations of businesses, raise businesses’ awareness of human rights due diligence, strengthen collaboration between businesses and the State, and improve coherence of State activities.
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UN Guiding Principles on Business and Human Rights - Swiss National Action Plan - DE
UN Guiding Principles on Business and Human Rights - Swiss National Action Plan - FR
UN Guiding Principles on Business and Human Rights - Swiss National Action Plan - IT
UN Guiding Principles on Business and Human Rights - Swiss National Action Plan - EN
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This study by HSLU analyses the Swiss market for sustainable financing products. This year, the focus was also placed on the calculation of financed emissions in the loan portfolio and on SME sustainability assessment tools. The results are based on publicly available data and a survey of tool providers.
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The FINMA Guidance 08/2024 document focuses on governance and risk management when using artificial intelligence (AI) in the financial market. It highlights the need for supervised institutions to identify, limit, and control the risks associated with AI, including operational, IT, cyber, legal, and reputational risks. The guidance emphasizes the importance of effective governance, data quality, ongoing monitoring, and independent review to manage these risks. Additionally, it underscores the absence of AI-specific legislation in Switzerland and the reliance on technology-neutral, principle-based regulatory requirements
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FINMA Guidance 08/2024: Governance and risk management when using artifical intelligence - EN
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The Executive Committee of the Green Bond Principles with the support of ICMA has published an updated edition of the Guidance Handbook that contains additional responses, notably on the June 2022 Appendix 1 of the GBP and SBP regarding securitisation. In addition, a new chapter on Sustainability-Linked Bonds and Q&As related to pandemics and social projects to support fragile and conflict states haven been added.
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ASIP publishes the first study on the adoption of its ESG reporting standards. The study, performed by PwC on behalf of ASIP, documents the engagement of pension funds in the field of sustainability, and measures the acceptance and implementation status of the "ESG Reporting Standards" among Swiss pension funds.
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ASIP ESG Reporting Standard: First study on the 2023 reporting year - DE
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This study by HSLU highlights the growing importance of biodiversity for investors. It analyses the market for sustainable Swiss funds, assesses the risks and opportunities of biodiversity loss on the basis of double materiality and examines the strategies of fund providers in the highly competitive Swiss market environment.
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This study by Clarity AI highlights the importance of institutional investors in driving sustainable progress through AI, by investing in AI-driven innovation. It explores the transformative benefits of AI, but also considers the ESG risks associated with it, from electricity and water consumption to data privacy and labour impacts.
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In 2022, the European Impact Investing Consortium partnered with academic institutions to harmonize and assess Europe’s impact investing market. The goal was to shed light on the market's dynamics, trends, and practices. This newly published report is designed to provide investors, policymakers, and market leaders with valuable insights to make informed decisions, align strategies with global challenges, and unlock opportunities for collaboration.
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