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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Landscape of technical assistance to agri-SMEs: Sub-Saharan Africa and Latin America and the Caribbean

Climate Policy Initiative
This report maps the technical assistance ecosystem for agri-SMEs in sub-Saharan Africa and Latin America. It identifies structural gaps in information, pre-investment funding, and coordination. The analysis offers strategies to strengthen the ecosystem, highlighting the importance of nature integration and supporting local providers to improve investment readiness.
Research
1 September 2026

Integrating climate into corporate finance: Global evidence on internal carbon pricing

This report analyses the determinants and effectiveness of internal carbon pricing (ICP) globally. It finds that smaller boards and science-based targets drive higher pricing. While ICP adoption reduces short-term profitability due to capital reallocation, it successfully slows emission growth, even as absolute emissions remain linked to production.
Research
25 February 2026

Who bears the transition risk? Uneven climate risk assessment of SMEs across German banking groups

This report examines how German banks assess climate transition risks, specifically for SMEs. It finds that private banks significantly increased risk weights for carbon-intensive firms after 2018, while cooperative and savings banks did not. The reliance on sector-level metrics suggests potential loan mispricing and systemic risks within regional banking groups.
Research
27 February 2026

The price of climate talk: Central bank communication, climate governance, and sovereign risk premia

This research examines how central bank climate communication affects 10-year sovereign bond yields. Using a dataset of over 17,000 speeches, it finds that climate-related discourse increases yields by making risks more salient. This effect is stronger in countries with independent central banks, reflecting the role of institutional credibility.
Research
1 January 2024

The economic value of decarbonising the Pilbara

Cyan Ventures
This report evaluates the economic impact of applying a A$50 million Fuel Tax Credit cap to decarbonise the Pilbara. It estimates A$7.1 billion to A$13.2 billion in economic value, including A$5.6 billion in induced investment, 16,800 cumulative jobs, and significant carbon abatement facilitated by common-user transmission infrastructure.
Research
10 July 2026

Peer groups matter: Comparative industry effects in ESG rating disagreement

This research identifies the 'comparative industry effect'—differences in industry classification and peer group construction—as a major driver of ESG rating divergence. It explains 30% of industry-level score differences, particularly affecting environmental ratings and firms with limited public disclosure or complex ownership structures.
Research
1 January 2026

Climate governance under pressure: The Anti-ESG movement’s impact on Canadian institutional investors

Institute for Sustainable Finance (ISF)
This report analyses the impact of the US anti-ESG movement on Canadian institutional investors. It examines governance challenges in integrated markets, shifts in proxy voting, and regulatory changes. Despite political spillover, the analysis highlights the resilience of Canadian legal frameworks and the ongoing commitment to climate-risk oversight.
Research
20 August 2026

From catch to cash: Four seafood giants could increase operating profit by 2% to 9% via improved traceability

Planet Tracker
This report analyses the financial benefits of digital traceability for seafood giants Nissui, Umios, Thai Union, and Nomad Foods. It finds that investing in full-chain, interoperable systems could increase operating profits by 2% to 9% by reducing costs, mitigating regulatory risks, and enhancing brand reputation through improved sustainability data.
Research
8 September 2026

Water atlas: Data and facts about the basis of life 2025

Heinrich Böll Foundation
This report analyses the global water crisis, examining the impacts of climate change, pollution, and industrial demand. It highlights the strain from agriculture and digitalisation, explores the failure of privatisation, and advocates for sustainable governance and ecosystem restoration to ensure water security and human rights are protected globally.
Research
22 April 2026

Agribusiness Atlas: Facts and figures about the corporations that control what we eat 2026

The Agribusiness Atlas 2026 details the unprecedented concentration of corporate power within global food systems. It examines how dominant firms influence policy, drive environmental degradation, and impact food security. The report advocates for democratic food governance, fair pricing for farmers, and public sector alternatives to curb corporate control.
Research
1 September 2026

Investing in water-related and dependent infrastructure: Risks, considerations, and opportunities

NatureFinance
This report examines water risks as systemic financial threats to infrastructure. It proposes a seven-step decision framework to integrate ecosystem services into project appraisal and financing. Through case studies in Africa and Asia, it advocates for hybrid green-grey solutions and innovative financial mechanisms to address the global water infrastructure gap.
Research
1 July 2026

Effects of climate change on menstrual health and hygiene: A global mixed-methods systematic review

This systematic review synthesises evidence on how climate change affects menstrual health and hygiene globally. It finds that floods, cyclones, and droughts disrupt access to materials and sanitation, while air pollution correlates with earlier menarche. The report highlights critical gaps in research regarding extreme heat and equity.
Research
1 October 2026

The effects of long-term exposure to pollution on health

National Bureau of Economic Research (NBER)
This research provides causal evidence that long-term exposure to fine particulate matter at contemporary levels increases circulatory morbidity, particularly hypertension. Using a quasi-random assignment of U.S. Army soldiers, the study demonstrates that sustained exposure erodes health capital, even in young, initially healthy populations, highlighting the risks of chronic pollution.
Research
1 October 2026

Pricing in resilience: The future of financial services for soil health

Transformational Investing in Food Systems (TIFS)
This research examines how agricultural finance, markets and policy are transitioning soil health from a conservation goal to a financial metric. It details five forces driving structural carbon demand and seven financial innovations, including carbon warrants and digital verification, designed to reprice risk and unlock institutional capital for regenerative agriculture.
Research
2 October 2026

Rethinking readiness: Enhancing the foundations for climate finance in fragile and conflict-affected situations

ODI Global
This report analyses climate finance readiness in fragile and conflict-affected situations. It identifies systemic barriers, including institutional instability and under-resourcing, that prevent readiness support from translating into finance. It proposes four principles to adapt readiness, advocating for a whole-of-government approach anchored in political and fiscal realities.
Research
28 September 2026

IPSASB SRS 1, Climate-related disclosures

International Public Sector Accounting Standards Board (IPSASB)
This IPSASB standard establishes principles for public sector entities to disclose climate-related risks and opportunities. Aligned with IFRS S2, it mandates disclosures regarding governance, strategy, risk management, and performance metrics. The standard prioritises accountability for long-term fiscal sustainability and service delivery, with an effective date of 1 January 2028.
Research
28 January 2026
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