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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Agriculture sector climate change scenarios

The Aotearoa Circle
The report outlines climate change scenarios for New Zealand’s agriculture sector, assessing physical and transition risks across regions and farm systems. It presents orderly, disorderly and hothouse futures, highlighting impacts on production, land use and communities, and providing a foundation for sector-wide resilience planning and adaptation.
Research
12 June 2025

Agriculture sector climate change scenarios and adaptation roadmap

The Aotearoa Circle
The report outlines climate change risks and opportunities for New Zealand’s agriculture sector, presenting shared scenarios and an adaptation roadmap. It identifies key challenges, drivers of change and priority actions to strengthen resilience, guide investment, support innovation and enable a coordinated, sector-wide response.
Research
1 June 2023

Essential guide to valuations and climate change

Accounting for Sustainability (A4S)
This guide provides a framework for incorporating climate-related risks and opportunities into business valuations. It outlines a five-step process, highlights data and disclosure challenges, and illustrates application through case studies. The aim is to support more consistent, transparent and informed valuation practice as climate impacts become increasingly material.
Research
10 December 2020

Sustainable Finance Roundup November 2025: Transition Turning Points and Rising Accountability

This month’s sustainable-finance roundup highlights faster transition momentum, rising physical risks and a tightening focus on accountability. COP30 reinforced expectations for stronger 2035 targets, while national actions underscored diverging paths toward decarbonisation. Markets continued shifting toward clean energy and resilience, and new science made climate harms more visible. With regulatory scrutiny and litigation increasing, transition credibility and real-economy resilience are becoming core drivers of financial risk and investment decisions.
Article
1 December 2025

Guidance on value chains

Taskforce on Nature-related Financial Disclosures (TNFD)
This guidance outlines how organisations can assess nature-related dependencies, impacts, risks and opportunities across their value chains. It explains common challenges, approaches using the TNFD LEAP framework, and the role of primary and secondary data. It also summarises how major sustainability frameworks address value chain considerations.
Research
27 June 2024

Transparentem

Finance / Corporate Focused NGOs & Think Tanks
Transparentem is a non-profit organisation that investigates human-rights and environmental abuses — including child labour, forced labour and pollution — across global supply chains. Through detailed field investigations, supply-chain mapping, and engagement with companies, Transparentem pushes for remediation and systemic industry change to ensure fair working conditions and environmental justice.
Organisation
2 research items

ESG and the sustainable economy handbook series

K&L Gates
This benchmark series outlines key legal, operational, and investment considerations shaping ESG and the sustainable economy. It provides structured guidance for investors, operators, and policymakers on evolving practices, regulatory expectations, and sector-level developments, offering a consistent foundation for understanding how sustainability themes influence financial and organisational decision-making.
Benchmark/series
11 November 2025

Risk at the source: Critical mineral supply chains and state-imposed forced labour in the Uyghur Region

Global Rights Compliance (GRC)
The report analyses how critical minerals sourced in the Uyghur Region—titanium, lithium, beryllium and magnesium—are linked to state-imposed forced labour. It identifies companies involved, downstream exposure risks, and implications for global supply chains, underscoring the need for stronger due diligence and avoidance of forced-labour-tainted inputs.
Research
10 June 2025

Responsible banking blueprint: A roadmap for action on climate, nature and biodiversity, healthy and inclusive economies and human rights

United Nations Environment Programme Finance Initiative (UNEP FI)
This report outlines a blueprint for responsible banking, detailing how banks can embed climate, nature, human rights, and inclusive economy considerations into strategy, governance, client engagement, capital allocation and disclosure. It provides guidance on setting and implementing targets to align portfolios and practices with global sustainability frameworks.
Research
1 October 2024

Freshwater ecosystem explorer

United Nations Environment Programme
FreshExplorer is an interactive mapping tool that displays data on water, sanitation, and hygiene services globally, assisting policymakers and researchers to view coverage statistics, trends, and service gaps. The platform enables data exploration by country, service type, and time period, using Aus/UK spelling and grammar conventions.
Online tool/database

Nature enters the boardroom

Australian Institute of Company Directors
This report examines how Australian boards are beginning to integrate nature into governance, identifying rising awareness of nature-related risks, early adoption of frameworks such as TNFD, and varied oversight and disclosure practices. It highlights barriers, emerging approaches, and the growing financial relevance of nature for organisational decision-making.
Research
20 November 2025

Oxygen Consulting

Commercial Research Providers
Oxygen Consulting offers specialist sustainability consulting services across carbon, climate and nature, sustainability strategy and advisory, disclosure and reporting, audit and assurance, and capability development. Serving organisations in New Zealand across diverse sectors, it supports measurement, strategy formation and robust sustainability-governance frameworks to drive meaningful business impact.
Organisation
1 research item

Circular economy in the industrial goods sector: A framework for understanding private sector progress and innovation

Columbia Center on Sustainable Investment
The report outlines how industrial goods companies are advancing circular economy practices through product design, life-extension initiatives, collaboration, policy engagement and transparent reporting. It provides real-world examples across global firms and offers a framework to assess progress, highlighting emerging innovation and the importance of systemic, sector-wide approaches to circularity.
Research
28 May 2024

The investor climate policy engagement paradox

The article explores the paradox in which institutional investors focus heavily on climate-risk disclosure, an area of comfort and perceived legitimacy, while underinvesting in real-economy climate policy that could meaningfully reduce systemic risk. It argues that meaningful climate action requires shifting from technocratic “managing tons” approaches toward politically challenging asset revaluation and more robust policy engagement.
Article
21 November 2025

Food security: Tackling the current crisis and building future resilience

Citi
The report examines rising global food insecurity, driven by conflict, climate impacts, inflation, and supply disruptions. It outlines the economic and social consequences, highlights regional vulnerabilities, and assesses future risks. It also presents social, technological, financial, and geopolitical actions needed to strengthen food system resilience.
Research
4 November 2022

Empirically grounded technology forecasts and the energy transition

This report uses empirically validated probabilistic forecasting to assess future energy technology costs. It finds that rapid deployment of solar, wind, batteries, and electrolyser technologies is likely to lower overall system costs and deliver substantial net savings compared with continued reliance on fossil fuels.
Research
21 September 2022
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