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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Banking on business as usual: The energy finance imbalance
The report assesses energy financing by 65 major banks (2021–2024), finding fossil fuel finance more than double sustainable power supply. The energy supply financing ratio stagnates around 0.42:1, far below net-zero benchmarks, with regional disparities and weak translation of climate commitments into financing shifts.
Unlocking Opportunity: Addressing Livestock Methane to Build Resilient Food Systems
This Ceres report outlines the financial and climate case for reducing livestock methane. It maps methane exposure across food supply chains and sets out strategies for companies and investors to manage risk, strengthen resilience, and capture value through near-term methane mitigation.
Fashion’s plastic paralysis: How brands resist change and fuel microplastic pollution
The report examines fashion brands’ continued reliance on synthetic fibres, highlighting how voluntary commitments, lobbying, and weak accountability delay fibre reduction and regulation. It links current business models to rising microplastic pollution and concludes that systemic policy and production changes are required.
The alignment of companies' sustainability behavior and emissions with global climate targets
The study analyses sustainability reports from major listed companies to assess alignment with Paris climate targets. Using natural language processing, it finds alignment depends on the type of actions taken. Firms prioritising innovation and energy transition outperform those focused on risk mitigation.
Building resilient supply chains: Getting the most out of supplier engagement
The report outlines how climate-related risks threaten supply chains and presents seven practical steps to strengthen resilience through supplier engagement. It stresses clear objectives, data use, prioritisation, incentives and cross-functional collaboration to drive emissions reduction, improve transparency and align procurement with long-term sustainability and risk-management goals.
Exponential Roadmap Initiative
Exponential Roadmap Initiative (ERI) is a global, mission-driven organisation accelerating science-aligned climate action. It works with companies, investors and partners to scale climate solutions, assess climate performance, and support pathways to halve global greenhouse gas emissions by 2030 through practical frameworks and collaborative initiatives across business, finance and policy contexts.
Green finance was supposed to contribute solutions to climate change. So far, it’s fallen well short
The article argues that while climate disclosure and green finance initiatives have expanded since Mark Carney’s “tragedy of the horizon” speech, they have failed to shift capital at the scale required to address climate and nature risks. It contends that deeper structural reforms to financial valuation, incentives and capital allocation are needed to move beyond managing symptoms toward financing real-world solutions.
Maximising Australia’s green growth: Leveraging trade and aid policy to drive Australia’s green exports agenda
The report assesses risks to Australia’s fossil fuel exports and outlines how aligned trade, aid and climate finance policies can build demand for green exports. It proposes sustainable growth partnerships in the Indo-Pacific to secure markets, attract investment and support regional decarbonisation.
3D investing: Implications for net zero
The report evaluates 3D investing, extending mean–variance optimisation to include sustainability. It shows how integrating forward-looking climate metrics enables portfolios to balance risk, return, and decarbonisation, supporting alignment with Paris-aligned net-zero pathways under realistic investment constraints.
Investor influence in private markets: How investors activities can result in changes in outcomes for people and or the natural environment
This report examines how private market investors influence social and environmental outcomes through investment decisions and firm-level actions. It proposes a framework to assess pathways, outcomes and causality, supporting impact management beyond portfolio company effects.
Sustainable Finance Roundup December 2025: Nature, Regulation, and the Hardening of Risk
This month’s sustainable finance roundup traces the shift from ambition to enforcement, as climate and nature risks become financial, regulatory and legal realities. It covers Australia’s environmental law reforms, the embedding of climate and nature risk through prudential supervision, disclosure and shareholder pressure, and insurer warnings on the limits of insurability. It also highlights how markets are responding to deforestation and biodiversity risk, and how litigation and regulation are reshaping governance and long-term financial resilience.
Investing in tomorrow: A guide to building climate-resilient investment portfolios
This guide outlines how investors can integrate physical climate risks into listed equity and debt portfolios, strengthen portfolio resilience, and mobilise capital for adaptation through asset allocation, due diligence, engagement, and collaboration across policy, finance and the real economy.
AI and ESG: An introductory guide for ESG practitioners
This guide outlines how artificial intelligence intersects with environmental, social and governance practice, highlighting opportunities to scale ESG outcomes alongside material risks. It introduces responsible AI principles, regulatory context, assessment frameworks and practical examples to support informed, ethical AI adoption by ESG practitioners.
Tackling the transformation: The challenges of operationalizing corporate sustainability goals and how to overcome them
ERM’s Transformation Survey analyses global corporate progress in operationalising sustainability goals. It finds stronger performance on social issues than climate or nature, identifies weak sustainability-linked incentives as the main barrier, and highlights underinvestment in training, incentives, and ESG data systems.
International round table: Financing climate action at city level
This report synthesises discussions from an international round table on financing city-level climate action, highlighting how local governments overcome fiscal constraints through tailored funding scales, partnerships, innovative revenue mechanisms, and long-term approaches to deliver major decarbonisation programmes across Europe and North America.
Competing in the age of disruption: A business briefing by the University of Cambridge Institute for Sustainability Leadership
The report argues that global industrial transition is inevitable and accelerating, creating material risks and opportunities. It urges businesses to pursue innovation, reshape market rules and influence policy to secure competitiveness, manage systemic threats and drive sustainable market transformation.