The UNEP FI Risk Centre has developed a series of resources to help risk professionals at financial institutions better understand and use sustainability-related disclosures within prudential risk management. The series is anchored in the UNEP FI Conceptual Framework for Sustainability Risk Integration, which sets out seven core elements for embedding sustainability-related considerations into existing risk management processes, including ‘risk identification, measurement and materiality’ and ‘risk monitoring and reporting’.  


These resources include a toolkit to support real-economy companies in understanding their readiness for sustainability-related risk disclosures, three topic-specific briefings that examine disclosures from complementary perspectives and relate to the core elements of the conceptual framework, and a report summarising the resources: 














Enhancing Sustainability-related Disclosures summarises the three briefings, which together address three fundamental questions relevant for risk professionals: What sustainability-related information is available? How reliable and decision-useful is that information? How far can that information be linked to financial risk and financial outcomes? The report also covers the Sustainability Disclosure Readiness Indicators Toolkit, which complements the briefing series by shedding light on organizations’ readiness for sustainability-related disclosures to support prudential risk management. Download report. 
















Briefing 1: Sector-specific Sustainability Disclosures explores sector-specific sustainability risks, sets out existing resources and discusses how disclosure topics and metrics can help identify risk exposures and transmission channels with agriculture as an example. These insights demonstrate how these resources can support risk identification, measurement and materiality. Download briefing. 
















Briefing 2: Understanding and Preparing for Sustainability Reporting Assurance examines sustainability assurance and addresses what makes reported information reliable. The briefing discusses how sustainability standards are developing, what different levels of assurance convey, what assurance practitioners could examine in a materiality assessment, and what practical steps financial institutions can take to prepare for assurance engagements. These insights contribute to risk monitoring and reporting, where a metric is only useful if it is reported consistently and can be relied upon. Download briefing. 
















Briefing 3: Linking Sustainability with Financial Risk Disclosures explores how sustainability-related risks can translate into financial effects, such as: in a company’s financial statements under existing accounting standards; in the measurement of counterparty-level and sector-level environmental risk exposures; and in the aggregation of those exposures across portfolios and economies, where they can become a question of financial stability. These insights speak to risk identification, measurement and materiality, as it sets out the approaches concerning how sustainability risk drivers can be translated into financial effects. Download briefing. 














The Sustainability Disclosure Readiness Indicators (SDRI) Toolkit helps real-economy companies and financial institutions across sectors gauge their readiness for sustainability-related risk disclosures, supporting internal reflection and gap analysis. The kit is comprised of a self-assessment survey and a methodology. Organisations may complete the anonymous survey and will receive a summary of their readiness indicators. The survey questions are structured around publicly available standards and frameworks. Learn more about the toolkit.






These materials have been developed as an output of the disclosures research project in the Risk Centre’s 2025-2026 annual research programme. For information on the topics that will be covered in the 2027 research programme and how to sign up, email the Risk Centre.