Library | ESG issues

Business Ethics

Business ethics encompass the moral principles and values guiding corporate conduct, extending beyond legal requirements to promote integrity and trust among stakeholders. Key considerations include corporate governance, conflicts of interest, insider trading, bribery, discrimination, human rights, social responsibility, and fiduciary duties.

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The intersection of Responsible AI and ESG: A framework for investors

CSIRO
This report provides actionable insights for investors exploring the integration of Responsible AI (RAI) in their investment decisions. It offers a framework to assess the environmental, social, and governance (ESG) implications of Artificial Intelligence (AI) usage by companies. The report includes case studies of globally listed companies and a set of templates to support investors in implementing the framework.
Research
23 April 2024

The Investment Integrated Project (TIIP)

Finance / Corporate Focused NGOs & Think Tanks
The Transparency International Initiative Project (TIIP) is dedicated to enhancing transparency and integrity in global finance. TIIP focuses on combating corruption, promoting ethical business practices, and providing resources for financial institutions to integrate ESG (environmental, social, and governance) criteria.
Organisation
2 research items

Inside out inclusion: How to make better decisions and create an amazing team culture by valuing and including different viewpoints, styles and people

This report presents an inside-out inclusion model for improving team culture and decision-making. It covers how to improve self-awareness, value people, work together, make decisions, and adapt and grow. The model is backed by frameworks, tools, and reflection exercises.
Research
23 January 2020

An enhanced assessment of risks impacting the energy system

Klynveld Peat Marwick Goerdeler International (KPMG International)
This report assesses the risks impacting the energy system. It explores the challenges, uncertainties, and opportunities organizations face in the near-term and long-term. The Dynamic Risk Assessment methodology is designed to incorporate future trends and their potential downstream exposures into risk management processes.
Research
5 July 2021

Beyond diversity: Equity and inclusion as an overlooked opportunity for investors

Regnan
This report argues that equity and inclusion, rather than diversity alone, are key drivers of business performance. It outlines organisational practices and leadership behaviours that foster inclusion, enabling diverse talent to contribute fully. Investors are encouraged to prioritise structural inclusion metrics over representational data for meaningful performance insights.
Research
27 July 2021

Reinventing capitalism: A transformation agenda

World Business Council for Sustainable Development
This issue brief by World Business Council for Sustainable Development (WBCSD) explores the need for a reinvented capitalism that prioritises true value over value extraction. It examines the unsustainable outcomes of contemporary capitalism and presents a transformation agenda to help steer businesses towards a sustainable global economy.
Research
10 November 2020

Tobacco free portfolios: The toolkit 12th edition

Tobacco Free Portfolios
This toolkit offers a framework for finance professionals to invest in tobacco-free portfolios. The toolkit covers various areas including the Tobacco-Free Finance Pledge, prospective investment risks and case studies, with a call to action for the industry to follow.
Research
28 January 2020

Catalysing bank climate action: Lessons from the inside

Climate Safe Lending Network
This report shares insights from the Climate Safe Lending Fellowship, a programme for banking professionals committed to accelerating the decarbonisation of their institutions. The report offers practical approaches and tools used by climate intrapreneurs to help their banks transition toward climate-safe banking.
Research
28 June 2022

Shopping for a bargain: How the purchasing practices of clothing brands in Australia impact the women who make our clothes

Oxfam
This report examines the purchasing practices of clothing brands operating in Australia and highlights the impact on women workers in the countries where clothing is made. It calls on brands to publish a plan and commitment to ensuring a living wage for workers throughout their supply chains.
Research
25 November 2020

Study on sustainability - related ratings, data and research

European Commission
This study on sustainability-related ratings, data and research seeks to explore the sustainability data landscape and the issues related to the assessment and evaluation of sustainability performance. It examines various sustainability-related rating systems, methodologies, and data providers, with insights from asset managers, asset owners, and benchmark administrators.
Research
26 August 2021

Do androids dream of responsible investment? Exploring responsible investment in the age of information

ShareAction
This report provides insight into the emerging responsible investment risks surrounding technology. The report covers four key areas of concern; bias and discrimination, manipulation and influencing behaviour, big tech and market dominance, and automation and the future of work, alongside case studies and recommended questions for asset owners.
Research
16 April 2020

Making Xinjiang sanctions work: Addressing forced labour through coercive trade and finance measures

University of Nottingham
This is a comprehensive and rigorous analysis of the measures adopted and implemented to address the issue of forced labour in Xinjiang, China. Based on open-source data and expert analysis, the report highlights key themes and outlines a set of recommendations designed to improve the effectiveness of current trade and financial measures.
Research
28 July 2022

Net zero: Practical guide for finance teams

Accounting for Sustainability (A4S)
This guide is a valuable resource for organisations striving towards net zero emissions. From developing internal culture to accessing finance, this guide provides practical advice for finance teams seeking to develop an effective strategy.
Research
5 July 2021

The Ethical Trading Initiative (ETI) base code

Ethical Trading Initiative (ETI)
This report describes the ETI Base Code, an internationally recognised code of good labour practice promoting ethical trade. Its nine standards aim to protect workers and prevent exploitation in global supply chains. The code is implemented by forward-thinking companies, trade unions, and NGOs to promote decent work.
Research
24 March 2018

Investor ESG guide on private security and human rights

Investor Alliance for Human Rights
This investor guide highlights that private security-related adverse human rights impacts are common and typically include excessive use of force, unfair working conditions and sexual exploitation. As fiduciaries, institutional investors are obligated to identify and mitigate these potential adverse impacts.
Research
30 January 2024

Integrating nutrition and obesity prevention considerations into institutional investment decisions regarding food companies: Australian investment sector perspectives

This study investigates views of stakeholders in the Australian investment sector on the incorporation of nutrition and obesity prevention considerations within institutional investment decision-making regarding food companies and identifies several key challenges and opportunities to the integration of nutrition and obesity prevention considerations.
Research
8 November 2022
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