Library | ESG issues

Climate Change

Climate change, driven by human-induced greenhouse gas (GHG) emissions, is increasing global temperatures and extreme weather events. Major GHGs like carbon dioxide and methane primarily come from burning fossil fuels, deforestation, and agriculture. Key sectors contributing to emissions include energy, industry, transport, buildings, and land use, making mitigation and adaptation essential for environmental and economic stability.

Team Altiorem recommends

Framing and language for effective climate conversations

Finance relevance: Broader finance community
Expert guide
11 June 2024
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Enel: Industry case studies: Electric utility

United Nations Global Compact
This report presents Enel’s case study on implementing CFO Principles for the SDGs. It outlines historical drivers, sustainability disruption, strategic responses, and SDG investments, highlighting decarbonisation, electrification, and financial performance assessment. The report details Enel’s renewable energy expansion, SDG alignment, and integration of sustainability outcomes with financial results.
Research
20 September 2021

Presidential address: Sustainable finance and ESG issues: Value versus values

This report examines how investor and manager motivations—driven by either financial value or personal values—shape sustainable finance and ESG practices. It highlights definitional ambiguities, performance debates, and cultural differences, calling for clearer research to distinguish pecuniary risk-return considerations from non-pecuniary preferences in ESG investing.
Research
4 August 2023

Tobacco tactics

Tobacco Control Research Group (TCRG)
Tobacco Tactics is a knowledge-exchange platform from the University of Bath’s Tobacco Control Research Group. It compiles rigorous academic research and monitoring on the global tobacco industry—its products, influences, themes and companies—in an accessible format.
Online tool/database

The just transition: How two investors are tackling its social implications

Principles for Responsible Investment (PRI)
This report by PRI outlines how Fonds de Solidarité FTQ and Ircantec integrate just transition principles into investment strategies. It highlights measures to support decarbonisation, quality jobs, community engagement, sustainable real estate, and shareholder dialogue, linking social considerations with environmental goals in advancing a low-carbon economy.
Research
4 March 2020

Target-setting protocol fourth edition

United Nations Environment Programme
The report outlines the fourth edition of the Science Based Targets initiative’s target-setting protocol. It provides updated guidance, criteria, and methodology for companies to set near-term science-based greenhouse gas emission reduction targets, aligning with 1.5°C pathways and incorporating broader coverage across sectors, geographies, and organisational boundaries.
Research
16 April 2024

Global pricing of carbon-transition risk

This report examines the global pricing of carbon-transition risk by assessing equity markets’ responses to climate policy and transition exposure. It analyses regional variations, sectoral impacts, and the role of carbon pricing in financial markets, highlighting implications for asset valuation and investment strategies.
Research
12 August 2023

Survey of CFA institute members on latest ESG matters

CFA Institute
The CFA Institute survey (Nov 2021) captures member views on ESG integration and sustainability reporting. Respondents support flexibility in ESG integration, oppose government mandates, and favour global product disclosure standards. They also prefer mandatory, globally consistent sustainability reporting with regulatory frameworks in place before adoption.
Research
16 November 2021

One hundred and thirty years of corporate responsibility

This report develops a 130-year index (ESIX) measuring public attention to environmental and social issues in business using historical news data. Findings show that such attention rises during instability (social) or prosperity (environmental), depresses short-term investment efficiency, but improves investment outcomes over longer horizons.
Research
24 July 2024

ESG and responsible institutional investing around the world: A critical review

CFA Institute
This report reviews global ESG and responsible investing practices, focusing on definitions, regulation, climate finance, and institutional investor roles. It evaluates evidence from academic research and PRI data, highlighting investor influence, governance, and engagement strategies, while noting challenges around ratings, greenwashing, and measuring real outcomes.
Research
20 May 2020

City development limited: Industry case studies: Real estate

DBS Bank
City Developments Limited outlines its sustainability strategy, focusing on climate resilience, stakeholder engagement, and SDG-aligned investments. The report details historical drivers, innovation in green building, ESG integration, and financial performance, highlighting case studies on technology adoption and partnerships to advance low-carbon operations and responsible real estate growth.
Research
20 September 2021

DBS Bank

Commercial Research Providers
DBS Bank India is a digital-led universal bank offering personal, SME, corporate and wealth management services. Features include resident and non-resident (NRI) savings and fixed deposit accounts, remittance, loans, digital payments and credit/debit card solutions. Positions as Asia’s safest bank with a wide India branch network.
Organisation
1 research item

ShareAction's point of no return series

ShareAction
The Point of No Returns benchmark series assesses the world’s largest asset managers on responsible investment across climate, biodiversity, social issues, governance, and stewardship. Published by ShareAction, the series provides rankings, sector-wide analysis, and examples of practice to guide improvement and accountability.
Benchmark/series

Evidencing financial materiality of sovereign ESG risk

London Stock Exchange Group (LSEG)
This report analyses the relationship between sovereign ESG risks and credit risk across 70 countries. Using FTSE Russell/Beyond Ratings data and five-year CDS spreads, it finds stronger financial materiality of ESG risks in emerging and high-yield markets, particularly for social and governance factors, with weaker results for environmental risks.
Research
11 October 2023

London Stock Exchange Group (LSEG)

Commercial Research Providers
LSEG (London Stock Exchange Group) is a global financial markets infrastructure and data provider. It delivers market-data, analytics, news and index products to over 44,000 customers in more than 170 countries. LSEG’s services cover capital markets, post-trade operations, risk management and information services.
Organisation
1 research item

ESG and global investor returns study

Kroll
This report analyses the link between ESG integration and global investor returns, drawing on cross-regional data and sector comparisons. It assesses how environmental, social, and governance factors correlate with performance, highlighting variations across markets and asset classes. The study provides evidence-based insights on ESG’s financial materiality for investors worldwide.
Research
13 September 2023

Kroll

Commercial Research Providers
Kroll is a global financial and risk advisory firm offering services in valuation, investigations, cyber-resilience, regulatory compliance, transaction advisory, restructuring and business services.
With around 6,500 experts across 32 countries, Kroll helps clients build, protect and maximise enterprise value through data, technology and intelligence.
Organisation
1 research item
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