The ESG and the Sustainable Economy Handbook series, initiated in 2021, provides a structured and comprehensive examination of environmental, social and governance (ESG) topics as they relate to business operations, investment strategy and sustainable economic practices.

Purpose

This series is produced in modular parts—covering overview and introduction, sustainable investing, key operational considerations, incentives and funding techniques, and growing risks and liabilities—to offer targeted insights on specific ESG intersections rather than a single uniform report. Each module explores a distinct domain of ESG, combining legal, financial, governance and risk perspectives to support practical understanding.

Methodology

The methodology of the series is primarily analytical and explanatory, grounded in expert legal, regulatory and market experience. It reviews current ESG topics, emerging trends, regulatory developments and practical considerations for integrating ESG into corporate and investment practices. Unlike empirical benchmarking research, the series synthesises practice-oriented insights and guidance, often utilising case examples and regulatory context to illustrate how ESG factors influence decision-making in different operational and investment settings.

Each part of the handbook addresses a core aspect of ESG:

• The overview and introduction lay the conceptual foundations of ESG, “ethical supply chains”, environmental justice, carbon and diversity considerations.
• The sustainable investing section explains how ESG criteria inform investment strategy and stewardship.
• The key operational considerations section covers how companies manage ESG risks within day-to-day functions.
• The incentives and funding techniques section discusses how ESG principles can be linked to financing structures and incentives.
• The growing risks and liabilities section examines legal and reputational risks emerging from ESG issues and how organisations can navigate them.

In addition to the handbook modules, the series includes the Global Survey of ESG Regulations for Asset Managers, a companion piece that maps and compares global regulatory approaches to ESG investing strategies. This survey helps asset managers and finance professionals navigate an evolving global ESG regulatory environment by identifying differing rules on disclosure, marketing, product labelling and compliance across key jurisdictions.

Use for finance professionals

• The series supports strategic integration of ESG across investment, operational and governance frameworks.
• It helps practitioners interpret legal and regulatory trends, particularly for asset managers operating across multiple jurisdictions.
• It provides operational and risk management insights into emerging ESG liabilities and incentives.
• It enhances understanding of how ESG factors influence investment decision-making, capital allocation and corporate practices.

Overall, the series serves as a practical resource for finance professionals seeking a holistic, practice-oriented understanding of ESG issues and their implications for business, investment and risk management.