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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International Monetary Fund

Government Sponsored / Multilateral Organisations
International Monetary Fund is an organisation composed of 190 countries that work in collaboration to ensure the stability of the international monetary system. It engages in global financial and economic affairs to promote growth and sustainability as well as facilitate international trade and cooperation.
Organisation
5 research items

Commonwealth Climate and Law Initiative

Other Industry / Sector Specific Groups & Sponsored Organisations
Commonwealth Climate and Law Initiative (CCLI) is a research, education and outreach project focused within four Commonwealth countries: Australia, Canada, South Africa and the United Kingdom. It examines the legal basis and obligations that directors and trustees have in response to climate change risk.
Organisation
6 research items

Investor toolkit: Human rights with focus on supply chains

Responsible Investment Association Australasia
The purpose of this toolkit is to help investors to engage constructively with the intention to encourage better practice from companies, thereby reducing human rights risks in supply chains. This toolkit focuses on practical engagement points with a business rationale.
Research
31 August 2018

In pursuit of deep impact and market-rate returns: KL Felicitas Foundation's journey

New Philanthropy Capital
The report is an update of NPC’s 2015 review of the KL Felicitas Foundation, Investing for impact: Practical tools, lessons, and results. It explores how the KL Felicitas Foundation’s impact investing portfolio balances social impact with financial return.
Research
30 April 2018

Tobacco: Reviewing the growing financial risks

Tobacco Free Portfolios
Addresses the performance declines in the tobacco industry and presents evidence of how it can be a financial risk for investors. It examines industry trends and outlooks in the context of varying future scenarios and provides recommendations to support future investment decisions.
Research
30 November 2018

A blueprint for mobilizing finance against slavery and trafficking

Finance Against Slavery and Trafficking (FAST)
The blueprint is the final report of the Liechtenstein Initiative Financial Sector Commission on Modern Slavery and Human Trafficking. The report covers goals and implementation strategies to strengthen the role of the financial sector in the global effort to end modern slavery and human trafficking, and accelerate action in line with the 2030 Agenda.
Research
27 September 2019

The Tobacco Report: How divesting from tobacco affected returns over 20 years

Genus Capital Management
This report discusses the investment performance of investment portfolios containing tobacco companies and those that excluded tobacco companies. The research concludes that there was no statistically different performance between portfolios that included and excluded tobacco companies over the last 20 years.
Research
28 February 2019

Fiduciary duty in the 21st century: Final report

United Nations Environment Programme Finance Initiative (UNEP FI)
This is the final report from a four-year, multi-stakeholder/multi-jurisdiction research and engagement exercise. It demonstrates that environmental, social and governance integration is a component of investors' fiduciary duty. In order to fulfill this duty, regulators and policymakers must better understand fiduciaries’ needs and establish policies that support this approach.
Research
31 October 2019

Poverty Footprint

United Nations Global Compact
The Poverty Footprint is a tool that enables companies and partners to implement a people-centred assessment of corporate impacts on poverty. The report is used to better understand the impacts of operations and value chain on people and poverty, and to turn this learning into action.
Research
25 September 2015

Fixed income investor guide: Putting responsible investment into practice in fixed income

Principles for Responsible Investment (PRI)
This is a guide for fixed income investors to implement responsible investment (RI) principles. A key application is using environmental, social and governance (ESG) integration to determine an issuer's creditworthiness. Motivations for applying RI in fixed income vary from pursuing financial value through the management of risks and opportunities to ethical motivations and reputational concerns.
Research
31 October 2014

Protecting our best interests: Rediscovering fiduciary obligation

ShareAction
ShareAction (formerly FairPensions) report on the fiduciary obligations of different types of investors, exploring how the interpretation of this relationship has shifted from its traditional meaning. A detailed analysis concludes with recommendations for government departments, regulators and investors, to ensure that fiduciary principles are indeed protecting beneficiaries.
Research
24 March 2011

Accounting for Sustainability (A4S)

Finance / Corporate Focused NGOs & Think Tanks
Accounting for Sustainability aims to inspire action by finance leaders to drive a fundamental shift towards resilient business models and a sustainable economy. It achieves this through conducting research, publishing reports, hosting events and providing a networking platform for the finance and accounting community.
Organisation
13 research items

How to read a financial institution's policy: Analysing cluster munitions divestment policies

Profundo
Financial institutions consider cluster munitions companies as inappropriate business partners and have made efforts to restrict their investment. Unfortunately, their policies contain loopholes that could still allow their financing. Several steps have been introduced in order to help analyse a financial institution's policy and prevent cluster munitions exposure in portfolios.
Research
23 March 2016

ShareAction

Finance / Corporate Focused NGOs & Think Tanks
ShareAction, formally known as FairPensions, is a charity focused on propelling a shift towards responsible investment. Their vision entails transforming the investment system into one that better serves savers, society and the environment.
Organisation
27 research items

Analysis of ethics and investor behaviour and its impact on financial satisfaction of capital market investors

This research, through hypothesis testing, examines the impact of investors' ethical awareness and understanding on investor behaviour in capital markets and its link to increased financial satisfaction through that behaviour. As such, the reports challenges neo-classical economic theory by suggesting investors look beyond risk and return and develop investment portfolios in line with their ethics.
Research
31 January 2018

Multi-asset investments: Managing sustainability from a total portfolio perspective

Schroders
Integrating environmental, social and governance (ESG) criteria into existing portfolios involves considerations beyond benchmark tracking and diversification such as budgets for governance and risk as well as portfolio impacts of different types of ESG implementation. The report explores ESG portfolio integration as well as outlining trade-offs in portfolio management.
Research
31 March 2019
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