Publications

This report provides an overview of how financial institutions are developing decarbonization targets for maritime shipping, a hard-to-abate sector that underpins global trade. Drawing on the Poseidon Principles and evolving net-zero frameworks, the report sets out key methodological choices for banks, including the use of carbon intensity metrics aligned with IMO trajectories, definitions of emissions scope, and approaches to portfolio coverage and data quality.

This report provides an overview of how banks are approaching decarbonization target-setting in the aviation sector, a hard-to-abate industry with growing emissions and limited short-term alternatives for decarbonization. This practical guidance is intended to help banks develop, refine, and implement aviation-related transition strategies in line with evolving methodologies and data availability.

This report provides an overview of how financial institutions are developing decarbonization targets for cement, a hard-to-abate sector. It sets out key methodological choices for banks, including the use of physical emission intensity metrics, definitions of emissions scope and approaches to portfolio coverage and data quality.

This Spanish-language guide, tailored for banking practitioners and sustainability professionals, provides practical measures to address climate mitigation and transition across an organization’s banking and corporate functions within the Latin America & Caribbean (LAC) region.

Issued in the context of the 2026 UN Financing for Development (FFD) Forum, where governments, business and finance reconvened following…

The Bank Indicator Repository compiles sustainability and impact management related indicators that have been developed specifically for the banking sector.…

This report draws on the UNEP FI Just Transition Pilot Programme – a yearlong initiative that convened over a dozen banks and insurers for peer exchange and expert input – to document how just transition considerations are being integrated across banking and insurance.

The ESRS Disclosure Module converts and displays the outputs of the UNEP FI Impact Analysis Tool in alignment with ESRS language and requirements regarding materiality assessment.

The Guidance explains how ESRS requirements apply to banks and how UNEP FI resources can support implementation.

The UNEP FI-ESRS Topics Mapping serves to understand how the ESRS topics and sub-topics map to the Impact Areas and Impact Topics of the UNEP FI Impact Radar and vice versa.