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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Asking better questions on nature: For chief financial officers
This guide helps Chief Financial Officers integrate nature-related issues into financial decision-making. It outlines how to identify dependencies, assess risks and opportunities, and respond to evolving disclosure expectations. The report emphasises nature as a core driver of performance, resilience and long-term value creation within the TNFD framework.
Mobility Diagnosis
Mobility Diagnosis is an open-source territorial analysis tool supported by ADEME. It helps local authorities and planners design decarbonised transport strategies by centralising data on travel practices and geographical profiles.
GRESB Guides
GRESB Guides is a comprehensive documentation hub providing methodology, reference manuals, and scoring documents for GRESB’s global ESG benchmarks in real estate and infrastructure. It helps finance professionals navigate reporting requirements and interpret sustainability performance data.
Guidance for voluntary climate change mitigation
This guidance outlines expectations for voluntary climate change mitigation in New Zealand. It details six core principles for high-integrity carbon credits, including additionality and permanence. It distinguishes between contribution and exclusive-use claims and clarifies the role of the New Zealand Emissions Trading Scheme and Nationally Determined Contributions.
Assessing digital traceability systems for critical mineral value chains: Aligning upstream and downstream agendas
This report assesses digital traceability systems for critical raw materials, evaluating their architecture, feasibility, and impact. It emphasises aligning downstream regulatory demands with upstream producer realities, recommending that traceability should support due diligence and inclusion—particularly for artisanal mining—rather than serving as a standalone compliance burden.
Beyond commitments: Assessing real capital deployment for net zero across 26 high-emitting companies, against the IGCC Capital Allocation Alignment Framework
This research assesses capital allocation alignment with net-zero commitments across 26 high-emitting companies using the IGCC Framework. It finds that while climate strategies are strong, capital sourcing and fossil fuel phase-down plans lag. European companies lead in performance, while the Americas and oil and gas sectors trail significantly.
Expanding the investible market for adaptation: The value and path for institutional investors
This report examines the business case for institutional investors to prioritise climate adaptation. It identifies a multi-billion dollar annual financing gap and outlines how resilience expertise enhances investment performance. A framework of recommendations is provided to help investors navigate asset, network, and economy-level resilience within the Australian context.
Just adaptation: An introduction for institutional investors
This report introduces institutional investors to 'just adaptation', highlighting the financial materiality of fair and equitable climate resilience. It outlines how incorporating social equity into adaptation strategies protects long-term returns, maintains social licence, and identifies priority actions for investors to support vulnerable communities while managing systemic climate risks.
Science Based Targets Network Target Tracker
The SBTN Target Tracker is a public database that monitors companies setting science-based targets for nature. It provides finance professionals with verified data to assess corporate progress on land, water, and biodiversity goals.
Worlds apart: Contrasting US-China approaches to scaling clean technology manufacturing
Global clean technology manufacturing investment has declined significantly, led by pullbacks in China and the United States. While China addresses overcapacity, US investment reversed following the One Big Beautiful Bill Act. This report explores the diverging drivers, policy shifts, and future competitive landscape for both nations.
Climate Pathways Project Simulation Tools
A suite of interactive climate policy simulators, including En-ROADS, developed by MIT Sloan and Climate Interactive. These tools help leaders and finance professionals model the impacts of carbon pricing, electrification, and energy efficiency on global warming in real-time.
Extreme Weather Toolkit: Extreme Heat
A resource hub from Climate Central providing data, analysis, and visualisations on the trends and local impacts of extreme heat, including the Climate Shift Index and urban heat island studies.
Circular economy practice in India: Three case studies
This report examines India’s transition to a circular economy, highlighting policy frameworks like Extended Producer Responsibility and NITI Aayog’s strategic focus areas. Through case studies of Siemens, Tata Steel, and Volvo Construction Equipment, it demonstrates how circular principles drive resource efficiency, waste reduction, and business value.
2026 Sustainable investment trends
This report analyses sustainable investment trends for 2026, examining physical climate risk, the energy transition, and Asia’s leadership. It addresses the influence of artificial intelligence on power demand and emission targets, alongside structural challenges in the health care and food production sectors, highlighting resilience and adaptation as key priorities.
Who funds and who pays: The funding of solar geoengineering, 2020–2025
This report examines the dramatic tenfold increase in solar geoengineering funding between 2020 and 2025. It highlights the dominance of US and UK tech billionaires and government agencies in financing research, raising concerns about transparency, democratic oversight, and the marginalisation of Global South interests in climate policy.
Employment in the circular economy: Leveraging circularity to create decent work
This report provides a global baseline for circular economy employment, estimating that 121 to 142 million people work in the sector. Produced by Circle Economy, the ILO, and World Bank Group, it highlights the prevalence of informal work and the need for policies ensuring a just, inclusive transition.