Digital library on sustainable finance

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TITLE Sustainable Finance Regulation: A Comparative Analysis for Switzerland
AUTHOR E4S
PUBLISHED Sep 2023
LANGUAGES EN 
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Summary

In this market overview, three main objectives are examined within the regulation that applies to Switzerland: improve transparency on sustainability characteristics of financial products, promote classification systems for financial products based on their sustainability characteristics and require the integration of client ESG preferences in advisory services. After an examination, three recommendations are made for improving Swiss frameworks on sustainability-related disclosures of financial market participants.

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TITLE Underwriting Our Planet: WWF Insurance Report
AUTHOR WWF, Deloitte Switzerland
PUBLISHED Sep 2023
LANGUAGES EN 
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Summary

A new report, from WWF and Deloitte Switzerland, offers a first comprehensive insight into the impact of insurance companies’ underwriting business on climate change and biodiversity loss. Insurance companies have several possibilities to reduce their negative environmental impact and to become catalysts for a green, fast and fair transition. In this report, WWF recommends 6 actions; alignment, engagement, promotion of green choices among clients, eliminate harmful policies, exclusion and fossil fuel phase-out.

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TITLE Taskforce on Nature-related Financial Disclosures (TNFD) Recommendations
AUTHOR TNFD
PUBLISHED Sep 2023
LANGUAGES EN 
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Summary

The long awaited Taskforce for Nature-related Financial Disclosures (TNFD) Recommendations include general disclosure recommendations across four pillars of governance, strategy, risk and impact managament and matrics and targets.

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TITLE TNFD: Additional guidance for financial institutions
AUTHOR TNFD
PUBLISHED Sep 2023
LANGUAGES EN 
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Summary

This document provides additional guidance for financial institutions to apply the TNFD Recommendations. The guidance applies to banks, insurance companies, asset managers and owners, and development finance institutions. Examples of different ways biodiversity and nature is currently already being disclosed by FIs alongside recommendations about how the TNFD can be used now by FIs despite data limitation.

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TITLE Bonds to Finance the Sustainable Blue Economy: A Practitioner's Guide
AUTHOR ICMA, IFC, UNEP FI, Sustainable Blue Economy, UNGC, ADB
PUBLISHED Sep 2023
LANGUAGES EN 
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Summary

The Blue Economy encompasses economic activities that rely or impact on the use of coastal and marine resources. Like the broader concept of the Green Economy, of which the Blue Economy forms a part, it advocates sustainable use of these resources to minimize negative impacts on the marine environment. Investing in the Sustainable Blue Economy (SBE) recognizes the criticality of the ocean and its resources, and the increasing threats to the marine environment from climate change, overexploitation, and marine pollution. This voluntary guidance aims to provide to provide issuers with guidance on the key components involved in launching a credible “blue bond,” to aid investors by promoting availability of information to evaluate the environmental impact of their
“blue bond” investments, and to assist underwriters by offering vital steps that will facilitate transactions that preserve the integrity of the market.

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TITLE Pension Fund Yearbook 2023
AUTHOR PPCmetrics
PUBLISHED Sep 2023
LANGUAGES DE  FR  IT 
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Summary

With this publication, PPCmetrics AG is publishing the “Pension Fund Yearbook” (previously “Analysis of the Annual Reports of Pension Funds”) for the ninth time. The study systematically analyzes structural data from Swiss pension funds. The study is based on a broad and representative peer group of 299 pension funds with cumulative pension assets of around CHF 727 billion and around 3.7 million insured people. The data collection by PPCmetrics was carried out for the first time in 2008, so a data history of 15 years is available for the analysis.

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TITLE Nature-related Financial Risks: a Conceptual Framework to guide Action by Central Banks and Supervisors
AUTHOR Network for Greening the Financial System
PUBLISHED Sep 2023
LANGUAGES EN 
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Summary

This document contains the beta version of an NGFS Framework for nature-related financial risks
(the “Framework”). The Framework seeks to create a common science-based understanding of,
and language for, these nature-related financial risks among NGFS members. The aim is to provide greater clarity on the meaning of key concepts and the way these interrelate. It also contains a principle-based risk assessment framework to help operationalise that conceptual understanding.

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TITLE Implementation Guidance for the International Sustainability Standards Board (ISSB) Standards and the European Sustainability Reporting Standards (ESRS)
AUTHOR World Business Council for Sustainable Development(WBCSD)
PUBLISHED Aug 2023
LANGUAGES EN 
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Summary

This guide features detailed insights into reporting on the ISSB and ESRD regulation. The purpose of this Guidance is to help CFOs and their teams prepare to implement the new sustainability reporting requirements to inform strategic decision-making on corporate sustainability performance and respond to requests from investors, banks and regulators.

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TITLE Making Nature Markets Work: Shaping Global Nature Economy in the 21st Century
AUTHOR Taskforce on Nature Market
PUBLISHED Aug 2023
LANGUAGES EN 
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Summary

In this landmark report from the Taskforce on Nature Markets, an Initiative of Nature Finance, seven ambitious recommendations for policy makers, market actors and citizens are put forward to develop better and more sustainable markets. These include aligning economic and financial architecture with an equitable, global nature economy, policy alignment of central banks and supervisors, aligning public finance with the needs of an equitable, global nature economy and addressing harmful impacts of nature crimes.

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TITLE Future of Finance
AUTHOR Additiv
PUBLISHED Jul 2023
LANGUAGES EN 
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Summary

The magazine report provides insights what the future of wealth management holds, with inputs from 14 global industry leaders and opinion setters. The reader lerans about the key structural drivers facing the wealth industry and the opportunities and challenges that emerge because of these. 

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Future of Finance-2023 (pdf 6.1 MB)
TITLE Harnessing Biodiversity Credits for People and Planet
AUTHOR Nature Finance, carbone4
PUBLISHED Jun 2023
LANGUAGES EN 
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Summary

The recent increased visibility of biodiversity in national and international policy is also reflected in market trends, such as an increased expansion of the carbon credits market. This paper by Nature Finance and carbone 4 looks at recent trends in carbon credits, identifies critical design challenges and sets out an initial Roadmap to address such challenges and provides insights and experiences to collectively chart this rapidly evolving market.

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TITLE Designing a Climate Resilience Classification Framework
AUTHOR UN Office for Disaster Risk Reduction (UNDRR) and the Climate Bond Initiative (CBI)
PUBLISHED Jun 2023
LANGUAGES EN 
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Summary

In this joint white paper by the UN Office for Disaster Risk Reduction (UNDRR) and the Climate Bond Initiative (CBI) a blueprint for the development of a climate resilience classification framework is proposed. Seven themes for resilient investments and the criteria for identifying and screening these investments by sector are proposed.

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TITLE A Critical Element: Net zero Bondholder Stewardship Guidance - Engaging with Corporate Debt Issuers
AUTHOR Institutional Investor Group on Climate Change (IIGCC)
PUBLISHED Jun 2023
LANGUAGES EN 
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Summary

This guidance from the Institutional Investor Group on Climate Change (IIGCC) aims to standardize climate bonds and associated engagement with companies using a next step approach explained for both asset owners and asset managers.

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TITLE White Paper: Climate Reporting Blueprint
AUTHOR CelciusPro & Pelt8
PUBLISHED May 2023
LANGUAGES EN 
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Summary

This white paper, based on a collaborative roundtable with Pelt8, CelciusPro and 15 organisations from the public and private sector, discusses the challenges and best practices of climate reporting. It aims to be a starting point for companies navigating climate reporting and sustainability reporting challenges

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TITLE Banking on nature: What the Kunming-Montreal Global Biodiversity Framework means for responsible banks
AUTHOR UNEP-FI
PUBLISHED May 2023
LANGUAGES EN 
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Summary

This briefing provides banks a first overview of how the Kunming-Montreal Global Biodiversity Framework (GBF) applies to their industry, through the axes of risk, opportunities, dependencies and impacts. It aims to support the industry in managing associated risks, capturing relevant opportunities and preparing for anticipated policy developments that will yield new compliance and disclosure requirements.

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TITLE Unboxing Nature-related Risks: Insights from the UNEP FI-led TNFD Piloting Programme
AUTHOR UNEP-FI
PUBLISHED May 2023
LANGUAGES EN 
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Summary

This report presents the results of an extensive global pilot testing led by UNEP FI with the private finance sector to test the draft risk management and disclosure framework from the Taskforce on Nature-related Financial Disclosures (TNFD).

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TITLE Overcoming Regulatory Confusion: A Study of EU, UK and US Sustainable Investment Fund Frameworks
AUTHOR Clarity AI
PUBLISHED May 2023
LANGUAGES EN 
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Summary

This white paper compares funds with sustainability terms from across the UK, US and EU and demonstrates that only 4% fit with sustainable finance regulation across all three jurisdictions. Furthermore this paper examines what these findings demonstrate about regulatory compliance across regimes and suggests some potential solutions.

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TITLE Biodiversity and Finance A Preliminary Assessment of Physical Risks for the Banking Sector in Emerging Markets
AUTHOR World Bank
PUBLISHED May 2023
LANGUAGES EN 
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Summary

A World Bank paper on physical risks for the banking sector in emerging markets determined that half of all credit portfolios in emerging markets are with companies whose businesses are highly or very highly dependent on one or more ecosystem services. Overall 21 ecosystem services with 86 dependent business processes are mentioned.

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TITLE Stepping Up on Biodiversity: What the Kunming‑Montreal Global Biodiversity Framework means for responsible investors
AUTHOR UNEP-FI
PUBLISHED Apr 2023
LANGUAGES EN 
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Summary

In the face of unprecedented biodiversity loss, 196 countries adopted in December 2022 the Kunming-Montreal Global Biodiversity Framework (GBF) providing a global framework to halt and reverse nature loss by 2030.  

This report provides an overview of the goals of the GBF and recommendations on how investors should implement them. It supports investors in managing associated risks and preparing for anticipated policy developments. 

This resource was developed by UNEP FI, the Principles for Responsible Investment (PRI) and the Finance for Biodiversity Foundation as part of the Investment Leadership Programme.

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TITLE AR 6 Synthesis Report: Climate Change 2023
AUTHOR IPCC
PUBLISHED Mar 2023
LANGUAGES EN 
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Summary

In this Synthesis Report of the IPCC Sixth Assessment Report (AR&) the state of knowledge of climate change, its impacts and risks, and climate change mitigationa nd adaption are summarized. It integrates the main findings of the Sixth Assessment Report (AR&) based on contributions from three Working Groups and three Special Reports. This summary for Policymakers is structured in three parts; Current Status and Trends, Future Climate Chnage, risks and Long-Term Responses, and Responses in the Near Term.

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TITLE The TNFD Nature-related Risk and Opportunity Management and Disclosure Framework v0.4
AUTHOR TNFD
PUBLISHED Mar 2023
LANGUAGES EN 
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Summary

Nature loss poses a major risk to businesses, while moving to nature-positive investments offers opportunity. The market-led, science-based TNFD framework will enable companies and financial institutions to integrate nature into decision making. In this latest draft, the v0.4, market participants can see a full representation of the framework, including examples of additional guidance by sector and biome. The framework consists of recommended disclosure metrics, the LEAP approach to identifying intersections with nature and guidance on core definitions and concepts, metrics and targets.

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TITLE A Case study of Hypothetical Report Preparer Bank of Nature
AUTHOR TNFD
PUBLISHED Mar 2023
LANGUAGES EN 
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Summary

This hypothetical case study shows how a financial institution, which includes consumer, corporate and investment banking services, assesses nature-related risks and opportunities using the TNFD LEAP approach. The tools and methodologies references are included for illustrative purposes only

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TITLE Financing the net-zero transition: From planning to practice
AUTHOR McKinsey & Company
PUBLISHED Feb 2023
LANGUAGES EN 
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Summary

In this new report from McKinsey & Company, the critical role of financial players as facilitators of moving economic activity towards being aligned with gloabl climate efforts is interrogated. By providing the right finance to the right place at the right time, banks and investors can drive innovation, support scaling, and avoid an unruly transition to a greener global economy. In theory, these activities should generate a win–win scenario for providers and recipients of funding. However, there are also risks in marshaling the trillions of dollars of capital that will be required. To preempt potential headwinds, decision makers must establish processes, systems, and guardrails to protect themselves and the wider stakeholder community.

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TITLE Per una Finanza sempre più Sostenibile Opinioni, considerazioni e prospettive della vostra Banca di fiducia
AUTHOR Alberto Stival, BPS Suisse
PUBLISHED Feb 2023
LANGUAGES IT 
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Summary

As sustainable investing has become more widespread, standards and regulatory complexity have increased in recent years, reaching an impressive number of nearly 900 policies and regulations worldwide. A brake on the spread of ESG investments, or a guarantee of quality? BPS (Suisse) addresses this and other issues with Alberto Stival, Swiss Sustainable Finance's delegate in Ticino.

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TITLE Point of No Returns 2023
AUTHOR ShareAction
PUBLISHED Feb 2023
LANGUAGES EN 
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Summary

ShareAction’s 2023 Point of No Returns reports assess the policies and practices of 77 of the world’s largest asset managers across a range of environmental and social themes. This is the first in the series. In this report, ShareAction provides the overall rankings and a heatmap of asset managers’ responsible investment performance across five areas: governance, stewardship, climate, biodiversity, and social issues. It presents the most striking trends and patterns in performance.

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Point-of-No-Returns-2023-General-Findings_2023-03-01-115320_htgw (pdf 522.3 kB)
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