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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Bridging the gap: the opportunity for Australian pension capital in the UK and Europe

IFM Investors
1. Review asset growth projections.
2. Extract UK/EU investment data.
3. Summarise infrastructure opportunities.
4. Identify policy recommendations.

Australian pension assets are projected to reach A$8.3 trillion by 2035. With A$264 billion already invested in the UK and EU, these funds are positioned to help close multi-trillion-dollar capital gaps through infrastructure partnerships and strategic regulatory reforms.
Research
8 October 2025

The UK’s bioeconomy: A case for building growth, resilience and sustainability

Grantham Research Institute on Climate Change and the Environment
This report evaluates the UK’s £325 billion bioeconomy, which supports 6.4 million jobs but underperforms in growth. It advocates for a coordinated policy and financial architecture to link frontier innovation with established industries, enhancing productivity, national resilience, and the transition to a nature-positive, sustainable economy.
Research
1 October 2026

AI adoption and preparedness among employer and business membership organisations: Global findings

International Labour Organisation (ILO)
This ILO report examines AI adoption within employer organisations. While experimentation is widespread, institutional integration remains low. Despite significant efficiency gains, gaps in data readiness and governance persist. The findings suggest a shift from internal efficiency towards using AI to create greater membership value and responsive services.
Research
1 September 2026

State of the Banking Transition

TPI Global Climate Transition Centre
This benchmark series reviews the progress of 36 large global banks on the low-carbon transition. Produced by the TPI Centre, it evaluates transition plans and decarbonisation targets using the Net Zero Banking Assessment Framework and Carbon Performance for Banks to measure alignment with international climate goals and the Paris Agreement.
Benchmark/series
16 October 2026

Futuremaker's toolbox

Sitra
An open-access foresight collection by Sitra, providing frameworks for trend analysis, scenario building, and strategic decision-making to help professionals navigate and shape future economic and environmental landscapes.
Resource hub
17 October 2025

Sustainable signals: Institutional investors series

Morgan Stanley
Sustainable Signals is a benchmark series produced by the Morgan Stanley Institute for Sustainable Investing. It explores global market trends in sustainable investing through surveys of institutional investors. The series examines perspectives on asset allocations, risk management, and thematic priorities to provide a comprehensive overview of the evolving investment landscape.
Benchmark/series
22 October 2026

Coasian stakeholder theory

National Bureau of Economic Research (NBER)
This report introduces Coasian stakeholder theory, defining stakeholders by their "shutdown power" over specific transactions. It applies the Coase theorem to show how identification, bargaining, and coalition costs affect value creation. The research provides a strategic framework for managing stakeholders through governance design and consolidated opposition.
Research
18 October 2026

The people premium: Human capital as a driver of value creation in private markets

World Economic Forum
This research examines how private market investors leverage human capital as a strategic driver of value. Analysing firms representing nearly $4 trillion in assets, it details leadership underwriting, platform-scale talent programmes, measurement methodologies, and AI integration. It highlights the necessity of regional adaptation and systematic interventions to realise long-term returns.
Research
22 September 2026

The connected reporting landscape: GAA Connectivity in Reporting Series

Global Accounting Alliance
This report examines the conceptual and practical frameworks for connected reporting. It emphasises the strategic role of accountants in integrating financial statements with sustainability disclosures. By addressing organisational silos and regulatory requirements, the document provides actionable guidance for achieving coherent, decision-useful corporate information for investors and key stakeholders.
Research
18 August 2026

Investment sector kaupapa Māori market scan

RŌA Consulting
This baseline assessment examines kaupapa Māori within Aotearoa New Zealand’s investment sector. While 22 of 32 surveyed organisations view Māori values as critical, only five have formal frameworks. The report introduces three strategic Pou—Mātauranga, Ara Ake, and Te Haumi—to bridge the gap between intent and enduring practice.
Research
1 September 2026

The true cost of impact-first investing: A comparative analysis of the economics and subsidy structure of impact-first investing

This research by the Miller Center and partners analyses 362 deals to illuminate the true costs of impact-first investing. It finds these funds are operationally efficient but face a structurally underfunded 'premium for inclusion'. The study argues fund-level subsidies are essential for bridging the enterprise-level Valley of Death.
Research
16 June 2026

Corporate net zero targets: have they achieved anything?

Grantham Research Institute on Climate Change and the Environment
This research evaluates the impact of corporate long-term net zero targets on emissions and governance. Analysing nearly 2,000 companies, it finds limited evidence of immediate emissions reductions. However, adoption correlates with improved strategic management, suggesting targets formalise emerging organisational transitions rather than triggering sudden decarbonisation.
Research
28 April 2026

A network on nature in transition planning: A concept brief to enable and scale implementation

CDP
This concept brief proposes a new network to embed nature into transition planning. Highlighting that over $58 trillion of GDP depends on nature, it outlines a collaborative model to build evidence, enable implementation, and shape policy. The network aims to accelerate credible, nature-positive, and climate-resilient economic transitions.
Research
11 October 2026

Global climate investing survey series

Robeco
Robeco’s Global Climate Investing Survey is an annual research series examining institutional and wholesale investors’ approaches to climate change and sustainable investing. It explores climate-related risks and opportunities, net-zero commitments, portfolio decarbonisation, investment strategies, active ownership and climate transition finance, alongside evolving regulatory and market conditions.
Benchmark/series
1 October 2026

Industrial policy via the IPO market

National Bureau of Economic Research (NBER)
This research examines how China uses initial public offering regulations as an industrial policy tool. Between 2002 and 2022, favoured industries saw significantly higher listing activity and proceeds. These firms command a persistent valuation premium, as investors treat government support as a durable fundamental rather than temporary sentiment.
Research
7 October 2026

National development banks: Policy integration for climate

ODI Global
This research analyses the integration of national development banks (NDBs) into climate policies across 103 economies. It highlights that only 17.5% of countries explicitly reference NDBs in climate commitments. The report provides recommendations for governments and NDB leadership to strengthen institutional alignment and improve climate finance effectiveness.
Research
7 October 2026
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