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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Bridging climate and credit risk: Current approaches and emerging trends for climate-related credit risk assessment methodologies—insights from a global survey

United Nations Environment Programme Finance Initiative (UNEP FI)
This report examines findings from a survey of 32 global banks on climate-related credit risk assessment. It highlights progress in probability of default modelling and widespread adoption of NGFS scenarios, while identifying persistent challenges in data reliability, technical expertise, and the quantification of financial impacts on capital requirements.
Research
1 July 2025

The illusion of resilience in a degrading supply chain

Senior UK food executives warn that environmental degradation and climate change pose significant financial risks to supply chains. Current industry focus on short-term growth masks structural vulnerabilities. Investors are urged to challenge board capabilities and demand long-term resilience strategies to secure future profitability and food security.
Research
1 October 2026

The Sustainable Development Goals Report 2026

United Nations (UN)
This 2026 report evaluates global progress towards the Sustainable Development Goals. It reveals that only 36 per cent of targets are on track, with progress hindered by financing gaps and climate crises. The document also highlights the critical role of data and AI in future monitoring.
Research
5 August 2026

Estimating the date of Earth Overshoot Day 2026

Global Footprint Network identifies Earth Overshoot Day 2026 as 30 July. While the date appears later than in 2025, underlying ecological overshoot is at record levels. The report details nowcasting methodologies using proxy data to overcome UN data lags and highlights significant updates to carbon and trade accounting.
Research
29 May 2026

The GIIN Climate Solutions Investing Framework: A resource for asset owners to move from ambition to allocation

Global Impact Investing Network (GIIN)
This research provides a framework for asset owners to evaluate climate mitigation investment strategies. It outlines foundational concepts and four criteria for selection: identifying climate theses, quantifying decarbonisation contributions, understanding prioritisation, and managing uncertainties. The resource aims to help investors transition from climate ambition to effective capital allocation.
Research
16 June 2025

The impact of climate change on human health and pharmaceuticals

This research review examines how climate change and extreme weather increase morbidity across major organ systems. It highlights how rising temperatures and humidity compromise pharmaceutical stability and efficacy, particularly for vulnerable populations. The report calls for updated clinical guidelines and climate-resilient pharmaceutical regulations to safeguard public health.
Research
30 September 2026

Ocean investment protocol: A multi-stakeholder plan to enable funding for the sustainable ocean economy

United Nations Environment Programme Finance Initiative (UNEP FI)
This report outlines a multi-stakeholder framework to accelerate funding for a sustainable ocean economy. It provides specific recommendations for financial institutions, insurers, and governments to manage systemic risks and mobilise the estimated one trillion dollars in additional finance required by 2030 to meet global climate and biodiversity targets.
Research
14 September 2026

Poison plastics: How chemicals in everyday plastics are harming your health

Environmental Justice Foundation
This Environmental Justice Foundation report examines the health risks associated with chemicals in everyday plastics. It reveals that 92.8% of assessed chemicals pose high risks, including cancer and hormone disruption. The document calls for a Global Plastics Treaty to reduce production and eliminate hazardous substances through a precautionary approach.
Research
30 September 2026

Financing Nature: A mid-decade update: From isolated progress to implementation at scale

The Nature Conservancy
This report updates the global biodiversity financing landscape, identifying a US$1.317 trillion annual funding gap. It highlights that nature-negative flows reach US$7.3 trillion annually. Key recommendations include urgent subsidy reform, scaling nature-based solutions, and leveraging technological innovation to transition from isolated progress to large-scale implementation.
Research
24 September 2026

Climate-related risks, opportunities and impacts – Identification to quantification: An approach for identifying and assessing climate-related risks and opportunities and their associated anticipated impacts and anticipated financial impacts

External Reporting Board (XRB)
This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.
Research
4 August 2026

Oil spill 2: How fossil fuel interests are polluting the US's carbon market rulemaking

Carbon Market Watch
This report investigates the influence of fossil fuel companies and trade associations on US carbon market regulations. It details extensive lobbying in California and representative roles at the federal level, arguing that these efforts maintain low-quality credits to delay genuine decarbonisation and enable greenwashing.
Research
9 June 2026

Wholesale Impact Funds Directory

Mindful Money
A directory of New Zealand wholesale impact investment funds targeting social and environmental goals. It identifies specialist managers across climate solutions, affordable housing and renewable infrastructure.
Resource hub
10 December 2021

Place-based biodiversity investment tool

World Wide Fund for Nature (World Wildlife Fund – WWF)
The Place-based Impact Estimator (PIE) is a geospatial tool by WWF that helps organisations identify optimal locations for nature-based investments. It balances objectives like carbon storage and biodiversity to help finance professionals select high-impact projects while managing environmental trade-offs.
Online tool/database
20 September 2023

Futureproofing industry: Investor priorities for a reformed Safeguard Mechanism

Investor Group on Climate Change
This report outlines investor priorities for reforming Australia's Safeguard Mechanism during the 2026-27 review. It recommends a seven per cent annual decline rate to align with 2035 climate targets, expanding scheme coverage, and implementing financial supports to incentivise on-site abatement over carbon offsets to ensure long-term industrial competitiveness.
Research
12 August 2026

Metals-as-a-Service economic analysis: Comparing the MAAS and linear business models in the context of a wind project

Columbia Center on Sustainable Investment
This research compares Metals-as-a-Service (MaaS) and linear business models in onshore wind projects. It finds that MaaS improves risk-adjusted performance, increasing project internal rate of return to 19.94% and reducing levelised cost of energy by 15%. The analysis assesses financial viability and risk mitigation strategies for stakeholders.
Research
7 May 2026

ESG ratings and the French Duty of Vigilance Law

European Corporate Governance Institute (ECGI)
An analysis of the 2017 French Duty of Vigilance Law’s impact on corporate ESG and financial performance. Using difference-in-differences analysis, the study finds a significant negative association with social and environmental ESG scores, suggesting the law reduces rating "gaming" or prompts the production of more realistic risk disclosures.
Research
25 June 2026
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