Library | ESG issues
Corporate Strategy
Corporate strategy involves the comprehensive plan a company employs to achieve its long-term objectives, encompassing decisions on resource allocation, market participation, and competitive positioning. Integrating sustainability into corporate strategy enables organisations to create long-term stakeholder value. This approach offers advantages such as enhancing brand value, meeting consumer demands, increasing efficiency, attracting top talent, and opening new market opportunities.
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Productivity and decent work: Achieving synergies between social and economic dimensions at the enterprise level
This research brief examines the relationship between corporate social responsibility and human resource management in enhancing enterprise productivity and decent work. It provides an overview of current literature, explores how aligning social and economic dimensions creates synergies, and identifies key gaps for future research to support sustainable development.
Optional shareholder voting
This paper examines optional shareholder voting by institutional managers (IMs) using newly available SEC data on say-on-pay votes. Only 44% of IMs vote, yet their aggregate voting footprint is twice that of mutual funds. IMs use voting as a monitoring tool, with larger positions associated with greater opposition to management.
Aligning transition planning and financial planning: A guide for finance teams
This guidance assists finance teams in integrating transition planning into their organisation's core financial processes. It outlines steps to prepare, assess current positions, prioritise actions, and embed sustainability strategies into medium-term financial planning. The report provides practical frameworks for financing, improving decision-making, and monitoring progress towards climate resilience.
Climate litigation as a financial risk: Evidence from a global survey of equity investors
This report surveys 811 global equity investors to assess perceptions of climate litigation as a financial risk. It finds that investors view climate lawsuits as financially material, with effects often manifesting early, such as upon media coverage or filing, and affecting both carbon majors and other sectors.
RIAA Conference Australia 2026 - Companion Resources
Responsible investment has moved well beyond principles and pledges. Today’s challenges require practical capability and informed judgement. The RIAA Conference is a must-attend event for finance, sustainability and industry practitioners who want to focus on the key themes for responsible investment in 2026 and what implementation really looks like. Designed as an immersive, hands-on experience, the program focuses on the systems that underpin strong financial performance, and will help you understand how climate, nature, technology, governance and regulation intersect.
These specially curated companion resources have been recommended by the conference speakers and Altiorem team.
These specially curated companion resources have been recommended by the conference speakers and Altiorem team.
The EU Inc.: Half European, fully digital, and genuinely innovative
The paper analyses the European Commission’s proposed “EU Inc.” framework, a harmonised digital-first company structure for EU start-ups and scale-ups. It assesses governance, financing, codetermination, digital registration and cross-border legal integration within existing EU and national company law frameworks.
Blocking a better world altogether: Rabobank’s bogus policy about animal welfare and sustainable agriculture
World Animal Protection argues Rabobank’s sustainability policies fail to match its financing practices, alleging continued support for companies linked to animal cruelty, deforestation and high emissions. The report urges stricter lending conditions, stronger monitoring and reduced investment in industrial livestock expansion to align with climate and animal welfare goals.
Building the financial case for urban adaptation: Guidance and case studies
C40 and Rebel outline how cities can structure urban adaptation projects to attract private finance, using ten case studies. Bankability depends on revenue logic, risk allocation, public de-risking, early financier engagement and credible monitoring.
Legal form and corporate outcomes: Evidence from the societas europaea
Study finds Societas Europaea adoption improves firms’ international positioning, increasing foreign investor ownership and cross-border acquisitions. However, markets generally react negatively, information asymmetry rises, and shareholder returns weaken post-adoption, suggesting governance flexibility and supranational identity benefits may be offset by uncertainty and potential minority shareholder concerns.
Systematic stewardship on the waterbed
Tröger argues corporate governance tools, including stewardship, say-on-climate votes and ESG-linked pay, cannot replace broad climate regulation. Firm-level interventions may trigger “waterbed effects”, shifting emissions rather than reducing them. Carbon pricing or comprehensive emissions caps are presented as more effective.
SAIL: Systems Aware Investing Launchpad
SAIL (Systems Aware Investing Launchpad) is an AI-enhanced platform developed by TIIP to support institutional investors in implementing system-level investing strategies. It provides tools for strategy development, benchmarking, reporting and collaboration, helping users assess and manage systemic environmental, social and financial risks.
The Asset Owner Directory
Top1000funds Asset Owner Directory is an interactive database covering large global institutional investors, including pension funds and sovereign wealth funds. It provides publicly sourced information on assets under management, asset allocation, performance, governance and key personnel, alongside archived articles and analysis to support research into investment strategy and industry trends.
Investor democracy
Examines investor democracy in pension funds using deliberative mini-publics and a binding member vote. Finds informed deliberation shifts preferences towards impact investing despite potential lower returns, with broader member support leading to increased allocations, demonstrating how structured participation can guide sustainable investment decisions.
Systemic Impact Investment Standard
The Systemic Impact Investing Standard is an independently audited framework enabling asset owners to assess whether asset managers’ strategies, processes and outcomes align with delivering systemic impact. It supports improved investment decision-making by emphasising sourcing, management and measurement practices that generate credible, system-level social and environmental outcomes.
Sectoral roadmaps as the backbone of transition planning: Linking NDCs, finance and the real economy
Sectoral roadmaps translate national climate targets into sector-specific decarbonisation pathways, guiding policy, investment and corporate transition plans. They align real-economy activity with finance, reduce uncertainty, and support risk assessment and capital allocation, strengthening the credibility and implementation of whole-economy transition planning.
2025 Southeast Asia fossil fuel divestment scorecard
Assesses 35 banks’ fossil fuel financing and climate policies in Southeast Asia, finding continued coal and gas funding despite commitments. International banks dominate financing, with policy gaps and loopholes persisting. The scorecard highlights misalignment with 1.5°C goals and calls for stricter divestment and increased renewable investment.