Climate change, biodiversity loss and pollution—the triple planetary crisis—increasingly
threaten the Earth system, necessitating tools such as life-cycle assessment (LCA) that can …

Corporations are responsible for a significant portion of observed impacts on the Earth
system, including green-house gas (GHG) emissions, but also water extraction, landuse …

Sustainable investing is under risk of being watered down by greenwashing given the lack
of standardized and reliable indicators for measuring impact at financial product level. Here …

This paper examines the portfolio carbon footprint of Indian banking system. To this end, we
combine the emissions data from India's Biennial Update Reports to UNFCCC and Reserve …

Accounting for scope 3 emissions from investments remains a challenge due to a lack of
adequate data and guidelines that do not accommodate the systemic role of firms in the …

Disclosure and reporting are cornerstones of the European Union's sustainable finance
agenda with the goals of reorienting capital flows towards climate and other sustainable …

Disclaimer: The IES Working Papers is an online paper series for works by the faculty and
students of the Institute of Economic Studies, Faculty of Social Sciences, Charles University …

In the European Union, under the EU Sustainable Finance Action Plan, three pieces of
regulation have been developed with the aim to standardize sustainability reporting: 1) the …

The speed with which the various economies recover from the Covid-19 pandemic will
significantly determine the economic pressure placed on the environment in the medium-to …

SF has moved from niche to mainstream, accounting for 36% or US $35.3 trillion of total
assets under management in capital markets, according to the Global Sustainable …