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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SAIL: Systems Aware Investing Launchpad

The Investment Integrated Project (TIIP)
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.
Online tool/database

Tackling governance and financing for sustainability transitions

International Resource Panel
The report argues current financial systems misallocate capital towards resource-intensive activities, hindering sustainability transitions. It recommends policy, governance and financial reforms to redirect investment towards resource efficiency, low-carbon development and equitable transition pathways, particularly in resource-dependent economies.
Research
6 June 2025

Data shows regulation drives action: Forest 500 report 2026

Global Canopy
Forest 500 finds that anticipated EUDR regulation is already driving corporate traceability and deforestation action, though progress remains uneven: only 4% of assessed companies are leaders, 63% show partial action and 33% remain laggards.
Research
13 April 2026

Discussion paper on state of nature measurement

Taskforce on Nature-related Financial Disclosures (TNFD)
Discussion paper outlines integrating state of nature metrics into TNFD, GRI and SBTN frameworks. It proposes embedding consensus metrics from the Nature Positive Initiative across assessment, disclosure, transition planning and target-setting, highlighting ecosystem extent and condition as central to evaluating nature-related dependencies, risks and opportunities.
Research
10 April 2026

Mission 300 Progress Portal

The World Bank
Mission 300 Progress Portal is an interactive World Bank tool tracking electrification across Sub-Saharan Africa. It provides data on electricity connections, financing, and project pipelines, supporting analysis of energy access, infrastructure investment, and development finance relevant to ESG and emerging market decision-making.
Online tool/database

Navigating the impact valuation landscape: A practitioner’s guide to choosing value factors

Valuing Impact
A practitioner guide that maps available impact valuation methods and value factor sources, comparing their scope, methodology and use cases. It helps users select appropriate data sources for monetising social and environmental impacts, addressing fragmentation and inconsistencies across existing valuation approaches.
Online tool/database

The unseen costs of blue skies: Pollutant substitution and biodiversity loss

National Bureau of Economic Research (NBER)
China’s PM₂.₅-targeted regulation reduced particulates but increased O₃ via pollutant substitution driven by incentive distortions. Resulting ozone rises increased mortality and reduced biodiversity, offsetting ~24% of policy benefits. Findings highlight welfare losses from narrow performance metrics and the need for multi-pollutant regulation.
Research
15 April 2026

Physical risk guide: For asset owners and asset managers

MSCI Inc.
Guide outlines frameworks for assessing, managing and reporting physical climate risks in investment portfolios. It covers exposure mapping, hazard identification, financial impact metrics (e.g. AAL, Climate VaR), scenario analysis, adaptation strategies and regulatory alignment, emphasising integration into governance, risk management and disclosure processes.
Research
27 April 2026

The case for pricing pollution: Reducing emissions, strengthening the economy, and delivering a fair share for Australians

The Superpower Institute
The report argues Australia should introduce a Polluter Pays Levy and Fair Share Levy to cut emissions, raise revenue, compensate households, improve productivity, and secure fairer returns from fossil fuel resources.
Research
1 January 2026

ASEAN Taxonomy Navigator

Monetary Authority of Singapore (MAS)
The ACCEPT Taxonomy Navigator is an online tool that enables users to explore and compare sustainable finance taxonomies, including the ASEAN Taxonomy. It provides a structured view of economic activities and classification criteria, supporting consistent assessment of sustainability alignment and aiding finance professionals in applying taxonomy requirements.
Online tool/database

Knowledge Centre for Bioeconomy

European Commission
The Knowledge Centre for Bioeconomy is a European Commission platform providing curated data, tools and analysis to support evidence-based policymaking. It consolidates research, indicators and policy information on biomass-based sectors, enabling stakeholders to monitor developments and assess the sustainability and economic impacts of the EU bioeconomy.
Research
20 July 2017

NatureFinance: Resources & Tools

NatureFinance
NatureFinance’s Resources & Tools hub provides a curated collection of reports, briefs and analytical tools focused on mobilising finance for nature-positive outcomes. It covers topics such as bioeconomy development, nature markets and innovative financing structures, supporting investors and policymakers in integrating nature-related considerations into financial decision-making.
Research

Finding investment opportunities in the global response to water stress

Goldman Sachs Asset Management
Examines investment opportunities arising from global water stress, focusing on infrastructure renewal, risk management and efficiency gains. Outlines how investors can identify growth across asset classes and technologies addressing water scarcity, supporting resilience, cost reduction and long-term economic trends.
Research
22 April 2026

A director’s guide to mandatory climate reporting: Version 2

Australian Institute of Company Directors
Provides guidance for directors on Australia’s mandatory climate reporting regime, outlining regulatory requirements, governance expectations, and disclosure obligations under AASB S2. Explains implementation timelines, assurance pathways, and practical steps to manage climate-related risks, opportunities, and reporting processes within corporate reporting frameworks.
Research
24 September 2024

OECD Green Finance and Investment library

Organisation for Economic Co-operation and Development (OECD)
OECD’s Green Finance and Investment series provides policy analysis and guidance to mobilise public and private finance for green growth. It examines how regulatory frameworks and investment strategies can scale funding for low-carbon, climate-resilient and resource-efficient infrastructure, technologies and businesses.
Research

ASEAN taxonomy for sustainable finance series

ASEAN Capital Markets Forum (ACMF)
The ASEAN Taxonomy for Sustainable Finance is a benchmark series that provides a common framework to classify sustainable economic activities across ASEAN. It guides financial institutions, policymakers and market participants in assessing environmental objectives, supporting an orderly transition and alignment with regional and international sustainable finance standards.
Benchmark/series
6 November 2025
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