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.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
2129 results
REFINE
SHOW: 16

Investing in Southern Africa’s bioeconomy: A regional pathway for value creation, resilience and green industrialisation

NatureFinance
This report examines the potential for the Southern African Development Community (SADC) to transition from raw resource extraction to a value-creating bioeconomy. Identifying six high-growth sectors, it highlights opportunities for green industrialisation and advocates for regional policy harmonisation and innovative financing through the African Bioeconomy Finance Hub.
Research
18 September 2026

Climate investment planning and mobilisation framework

Green Climate Fund (GCF)
This framework, developed by the NDC Partnership and Green Climate Fund, provides a structured six-stage process to help countries transition from climate planning to finance mobilisation. It focuses on building institutional capacity, prioritising investment needs, and engaging finance partners to scale public, private, and blended climate investment.
Research
6 December 2024

Cooler laws, safer workers: Evaluating California’s heat standard and injury reduction

National Bureau of Economic Research (NBER)
This research evaluates California’s 2005 heat illness standard, finding it substantially reduced work-related injuries in high-risk sectors like construction, agriculture, and transportation. Reductions of 15% to 27% were documented, with the most significant impacts occurring during extreme heat and amongst younger workers.
Research
15 September 2026

Navigating physical climate risk in fixed income

US Sustainable Investment Forum (US SIF)
This joint primer examines physical climate risks in fixed income, highlighting the disclosure deficit in private credit and the analytical mismatch between climate models and debt maturities. It outlines how hazards impact credit fundamentals through insurance disruption and supply chain contagion, providing a due diligence framework for investors.
Research
16 September 2026

Zeroing in on net-zero: The role of carbon dioxide removals and carbon sequestration in EU member states’ climate planning

Carbon Market Watch
This report evaluates carbon dioxide removal and sequestration strategies in five EU member states. It finds that national climate plans often lack strategic rigour, over-rely on declining land sinks, and fail to distinguish between permanent removals and fossil carbon capture. Recommendations focus on binding targets and transparent feasibility assessments.
Research
14 September 2026

Climate Aligned Clauses Library

Chancery Lane Project
A comprehensive library of climate-aligned legal clauses provided by The Chancery Lane Project to help organisations integrate net zero goals into commercial contracts.
Resource hub

Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2

IFRS Foundation
This IFRS Foundation guidance assists entities in disclosing climate-related transition information under IFRS S2. It details requirements for governance oversight, strategic planning, and performance metrics. Building on Transition Plan Taskforce materials, it provides sector-specific examples for reporting transition risks, opportunities, targets, and financial effects to primary users.
Research
19 June 2025

Financing Asia’s National Adaptation Plans: An assessment of the region’s adaptation plans against investors’ expectations

Asia Investor Group on Climate Change (AIGCC)
This benchmark report evaluates the alignment of national adaptation planning across nine Asian markets with investor expectations. Produced by the Asia Investor Group on Climate Change, it highlights progress and gaps in climate risk information and project pipelines to help unlock private capital for regional resilience.
Research
3 March 2025

Seek and you shall find: Alternatives to PFAS in electronics

ChemSec
This report demonstrates that the electronics industry is not critically dependent on PFAS, widely known as 'forever chemicals'. It highlights commercially available, high-performance alternatives across eight key categories, including printed circuit boards, coatings, and heat transfer fluids, arguing against proposed lengthy regulatory exemptions for these substances.
Research
16 October 2026

Sovereign Debt Assessment Model (First Update)

Finance for Biodiversity Foundation
The Sovereign Debt Assessment Model by the Finance for Biodiversity Foundation evaluates the dual relationship between nature loss and sovereign debt sustainability to help investors manage nature-related risks.
Online tool/database
13 November 2025

Overview of the Japanese GX-ETS and prospects for Phase II

Research Institute of Economy, Trade and Industry (RIETI)
This report examines Japan's Green Transformation Emissions Trading Scheme, detailing the transition from a voluntary phase to mandatory participation in April 2026. It analyses Phase II design features, including company-level regulation, benchmark-based allocation, price corridors, and measures for international competitiveness, while outlining future prospects for power sector auctioning.
Research
19 October 2026

The relationship between carbon emissions and wages: Evidence from Japanese manufacturing installations

Research Institute of Economy, Trade and Industry (RIETI)
This research examines the relationship between CO₂ emissions and wages in Japanese manufacturing installations from 2006 to 2019. It identifies a positive association when productivity is constant, driven by rent sharing and working conditions. The study highlights significant distributional implications for the transition to a low-carbon economy.
Research
20 October 2026

FfB Foundation impact report 2025: Policy brief

Finance for Biodiversity Foundation
The Finance for Biodiversity Foundation's 2025 policy brief reviews progress among 200 financial institutions in addressing nature loss. It highlights increased policy adoption and capital allocation while identifying barriers like data gaps and risk perception. The report calls for government action to mandate disclosures, transition plans, and economic incentives.
Research
10 December 2025

Russia’s coal industry after 2022: The hidden costs of Putinism’s extractive model

Following 2022 sanctions, Russia’s coal industry lost its sustainable model, incurring over USD 32 billion in cumulative losses. Redirecting exports to Asia proved unprofitable due to high logistics costs and hidden subsidies. Environmental degradation persists, while official methane reporting remains unreliable, requiring independent verification through satellite monitoring.
Research
1 May 2026

Europe’s industrial transformation — From environmental progress to clean competitiveness

European Environment Agency (EEA)
This report evaluates the EU’s industrial transformation, noting a 27% decline in GHG emissions since 2010 despite stagnant circularity rates. It identifies system-readiness barriers, including an annual EUR 30-60 billion funding gap and infrastructure bottlenecks, while proposing strategic options to align decarbonisation with long-term global competitiveness.
Research
25 March 2026

The case of EUDR in Ethiopia: How to secure climate, trade and development goals, and overcome risks of market exclusion

ODI Global
This research evaluates economic and financial risks to Ethiopia’s coffee sector from the European Union Deforestation Regulation. It identifies potential market exclusion for smallholders, significant foreign exchange losses, and financial vulnerabilities, while recommending integrated incentive mechanisms like carbon credits and improved cooperative structures to support compliance and livelihoods.
Research
19 October 2026
PREV
2 of 134
NEXT
Ask Alma
Join or sign in to use Alma, Altiorem’s AI Agent. Free members get 5 questions a month.