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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Cracking the code: Using nature data to understand the impact of the ASX200
This report analyses the nature-related impacts of Australia's ASX200 companies. It finds that utilities, energy, and materials sectors exert the highest direct environmental pressures, whereas financials and retail sectors possess significant supply chain impacts. The report advocates for TNFD-aligned disclosures and proactive investor stewardship to mitigate systemic risks.
DBSA: Financial instrument design for an effective carbon market in South Africa
The Development Bank of Southern Africa details two proposed financial instruments to support the domestic voluntary carbon market: a carbon credit-backed bond and a repurchase facility. These tools aim to mobilise private capital, address early-stage funding shortages, and improve liquidity for carbon reduction projects.
Sustainable asset valuation of mining closures in artisanal and small-scale gold mines in Marmato, Colombia: Nature-based infrastructure’s role in mining closure plans
This report assesses mine-closure strategies for artisanal and small-scale gold mining in Marmato, Colombia. Applying a systems-based valuation methodology, it highlights the economic and environmental benefits of progressive formalisation and closure, emphasising early risk reduction, physical stabilisation, and ecosystem rehabilitation to improve territorial safety.
Sheltering from oil shocks: Measures to reduce impacts on households and businesses
This International Energy Agency report outlines measures to reduce the impact of oil supply disruptions on households and businesses. It details short-term and structural strategies across road and air transport, industry, and cooking fuels to lower demand and shield vulnerable consumers from rising energy costs.
Advancing extreme event impact attribution: Attributing multi-hazard impacts of Hurricane Ida in south Louisiana to past, present, and future climates
This report examines the impacts of Hurricane Ida in south Louisiana, using a multi-hazard framework to attribute economic damages to historical and projected climate change. It finds that total damages were 19% higher in 2021 due to historical climate change and could be 76% higher by 2071.
Climate Shift Index: Humid Heat
Climate Shift Index: Humid Heat tracks and calculates the influence of human-caused climate change on daily humid heat conditions across the globe.
ASCOR Tool
The ASCOR Tool is an investor-led framework for assessing how countries manage the low-carbon transition and the impacts of climate change.
Finance for biodiversity data catalogue
The FfB Biodiversity Data Catalogue is an online tool designed to help financial institutions navigate the nature-related data landscape.
U.S. billion-dollar weather and climate disasters database
Climate Central’s database tracks the most costly U.S. weather and climate disasters since 1980, providing data on events causing $1 billion in damage.
The impact of extreme temperatures on respiratory mortality in Brazil: Evaluating regional adaptations to different thermal environments
This report analyses the impact of extreme temperatures on respiratory mortality across 646 Brazilian municipalities from 2010 to 2020. Findings reveal a J-shaped exposure-response curve, with heat-related deaths dominating in tropical northern regions, whilst cold-related mortality predominates in the subtropical south, underscoring the need for region-specific climate adaptation policies.
Extreme heat risk governance: Framework and toolkit
This report presents a comprehensive framework and toolkit to help governments and stakeholders manage extreme heat risk. It provides actionable guidance, a maturity assessment tool, and strategies to operationalise governance and develop effective heat action plans across multiple sectors and timescales.
The state of sustainable finance (2025-2030) global architecture, jurisdictional approaches and emerging trends
This report examines global sustainable finance architecture and institutional shifts from 2025 to 2030. It assesses regulatory approaches across nine major jurisdictions, highlighting the European Union as the benchmark. The analysis identifies structural trends, including transition finance scaling, nature risk integration, and the harmonisation of sustainability reporting.
Food systems and antimicrobial resistance: Impacts on food safety, animal production and trade
This report examines the impact of antimicrobial resistance in food systems on public health, animal production, and international trade. It highlights the role of food-borne pathogens and commensal bacteria in transmitting resistance, evaluates risk analysis models, and recommends enhanced surveillance, antimicrobial stewardship, and standardisation of global trade regulations.
Aligning transition planning and financial planning: A guide for finance teams
This guidance assists finance teams in integrating transition planning into their organisation's core financial processes. It outlines steps to prepare, assess current positions, prioritise actions, and embed sustainability strategies into medium-term financial planning. The report provides practical frameworks for financing, improving decision-making, and monitoring progress towards climate resilience.
Leaning on uncertainty: Are European countries overrelying on carbon removals to reach climate targets?
This report analyses the climate strategies of six European countries and the European Commission, revealing a risky overreliance on unproven carbon dioxide removal technologies. It highlights fragmented planning, absent feasibility assessments, and policies contradicting scientific advice, warning that current approaches threaten effective climate action.
Mobilising trade associations as a force for good: A playbook for companies
This playbook outlines a five-step framework for companies to manage their indirect policy engagement through trade associations. It provides guidance on articulating science-based climate policy priorities, assessing association alignment, engaging to drive improvement, and rigorously reviewing memberships to ensure they support corporate sustainability targets.