Library | ESG issues

Environmental

The environmental pillar in ESG (environmental, social, and governance) assesses an organisation’s impact on the planet. It includes issues such as climate change, biodiversity, waste management and water management. Strong environmental practices help businesses reduce risks, comply with regulations, and drive long-term sustainability.

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Greenhouse gas protocol land sector and removals initiative: Project overview

World Resources Institute
The greenhouse gas protocol’s land sector and removals initiative aims to develop internationally accepted corporate guidance for accounting and reporting emissions and removals from land use, bioenergy, and carbon removal. It seeks to improve transparency, support target-setting, and align with climate goals through a multi-stakeholder, science-based process.
Research
18 October 2024

The GHG protocol for project accounting

World Resources Institute
This report outlines standards and procedures for quantifying and reporting greenhouse gas (GHG) reductions from mitigation projects. It provides a framework to estimate baseline emissions, assess additionality, and apply consistent accounting principles. The guide supports transparency, credibility, and harmonisation across project-based GHG initiatives.
Research
6 December 2005

A recommended methodology for estimating and reporting the potential greenhouse gas emissions from fossil fuel reserves

World Resources Institute
This working paper presents a methodology for fossil fuel companies to estimate and disclose potential greenhouse gas emissions from their reserves. It outlines seven steps for calculating emissions, addressing combustion, leakage, and storage factors, with the aim of improving transparency and enabling comparison across companies and alignment with climate targets.
Research
23 March 2023

GHG protocol agricultural guidance: Interpreting the corporate accounting and reporting standard for the agricultural sector

World Resources Institute
The GHG protocol agricultural guidance provides a framework for agricultural companies to develop greenhouse gas (GHG) inventories aligned with the Corporate Standard. It offers sector-specific methodologies to account for direct and indirect emissions, carbon stock changes, and unique agricultural factors such as land use change and biological processes. The guidance enhances consistency, transparency, and usability of agricultural GHG data for decision-making and reporting.
Research
26 May 2014

How can we advance climate action on boards?

Climate Governance Initiative
The report explores how board directors perceive and advance climate action. While most recognise its importance and opportunity, competing priorities and knowledge gaps hinder progress. Local Chapters of the Climate Governance Initiative are shown to support action through resources, training, and peer networks across varied global contexts.
Research
9 April 2024

Guidelines for grid-connected electricity projects

World Resources Institute
These guidelines, developed under the Greenhouse Gas Protocol, provide methods for estimating greenhouse gas reductions from projects that either generate or reduce grid electricity. They support policy-neutral, transparent accounting for grid-connected activities, focusing on build and operating margin emissions, baseline estimation, monitoring, and reporting.
Research
31 July 2007

The greenhouse gas protocol: Land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting

World Resources Institute
The land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting provides structured methods to quantify and report greenhouse gas (GHG) reductions from reforestation and forest management projects. It supplements the GHG Protocol for Project Accounting, detailing baseline procedures, monitoring, and risk mitigation approaches specific to land-based carbon projects.
Research
1 November 2006

Product life cycle accounting and reporting standard

World Resources Institute
The GHG Protocol Product Life Cycle Accounting and Reporting Standard provides a globally consistent framework for companies to quantify and publicly report greenhouse gas emissions and removals associated with individual products across their life cycle. It enables informed emissions reduction strategies and supports performance tracking, supplier engagement, and product differentiation.
Research
16 April 2013

Policy and action standard: An accounting and reporting standard for estimating the greenhouse gas effects of policies and actions

World Resources Institute
The Policy and Action Standard provides a consistent framework for estimating and reporting the greenhouse gas (GHG) impacts of policies and actions. It outlines methods for ex-ante and ex-post assessments, defines principles of GHG accounting, and offers guidance on defining policy boundaries, estimating baseline emissions, and assessing uncertainty to support transparent, accurate decision-making.
Research
11 March 2015

Mitigation goal standard: An accounting and reporting standard for national and subnational greenhouse gas reduction goals

World Resources Institute
This report outlines a standardised framework for governments to design, assess, and report on greenhouse gas mitigation goals. It defines principles, methodologies, and accounting requirements to support consistent and transparent emissions tracking and goal evaluation at national and subnational levels.
Research
24 November 2016

Replacing Animal Research

Issue Focused NGOs & Think Tanks
Replacing Animal Research is a UK charity dedicated to ending animal testing by promoting human-relevant, non-animal research methods. Through funding scientific projects, publishing the peer-reviewed journal ATLA, and engaging in education and policy advocacy, it aims to create a world where no animal suffers for science.
Organisation

Global protocol for community-scale greenhouse gas inventories: An accounting and reporting standard for cities version 1.1

World Resources Institute
The Global Protocol for Community-Scale Greenhouse Gas Inventories (Version 1.1) provides a standardised framework for cities to measure and report greenhouse gas emissions. It enables consistent, transparent accounting across six sectors, including energy, transport, and waste, supporting emissions tracking, target setting, and aggregation with national inventories.
Research
6 October 2021

The greenhouse gas protocol: A corporate accounting and reporting standard

World Resources Institute
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
Research
13 April 2004

RIAA policy platform: Sustainable finance for a thriving Aotearoa New Zealand 2023 and beyond

Responsible Investment Association Australasia
This report outlines RIAA’s policy platform to strengthen sustainable finance in Aotearoa New Zealand. It recommends a national strategy, clearer ESG disclosures, taxonomy alignment with global standards, anti-greenwashing measures, Māori inclusion, human rights protections, and alignment with biodiversity and the Sustainable Development Goals.
Research
28 August 2023

GHG protocol scope 2 guidance: An amendment to the GHG protocol corporate standard

World Resources Institute
This report updates the GHG Protocol Corporate Standard by introducing dual reporting for Scope 2 emissions—requiring both location-based and market-based methods. It defines Scope 2 accounting principles, emission factor hierarchies, and quality criteria for contractual instruments, aiming to improve transparency, accuracy, and comparability across energy markets.
Research
9 April 2025

Corporate value chain (scope 3) accounting and reporting standard: Supplement to the GHG protocol corporate accounting and reporting standard

World Resources Institute
The Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides a consistent framework for measuring and reporting indirect greenhouse gas (GHG) emissions across a company’s value chain. It outlines 15 categories of Scope 3 emissions, offers guidance on boundary setting, data collection, and reporting, and aims to improve transparency, enable emissions reduction, and support strategic decision-making.
Research
16 April 2013
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