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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Transparency, traceability and deforestation in the Ivorian cocoa supply chain

This report quantifies cocoa-driven deforestation in Côte d'Ivoire and assesses the traceability of the cocoa supply chain. Findings reveal that 46% of deforestation and forest degradation in the region over 2000-2019 was due to cocoa production. Only 43.6% of exports can be traced back to specific cooperatives and departments.
Research
13 September 2022

Doughnut design for business: DEAL’s guide to redesigning businesses through doughnut economics

Doughnut Economics Action Lab (DEAL)
This report is a guide for businesses to redesign their operations based on Doughnut Economics principles that focus on deep transformation to become regenerative and distributive. It explores transformative ideas, redesign possibilities, impacts, dependencies, and current design barriers/enablers.
Research
1 February 2024

Materiality: The word that launched a thousand debates

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.
Research
14 May 2021

Super-powering the energy transition in Australia: A policy blueprint to facilitate superannuation investment

IFM Investors
This policy blueprint advocates for a shift to renewable energy, proposing over A$40 billion annual investment. It highlights superannuation funds as potential long-term capital sources for the transition, addressing barriers and recommending clear policies to achieve ambitious sustainability goals across critical sectors for a more sustainable future.
Research
1 December 2023

Just transition criteria: How to align investments with a just transition

Impact Investing Institute
The report offers just transition criteria for investors, aligning products with climate action, socio-economic equity, and community involvement. It enhances existing frameworks, ensuring global alignment for a net-zero transition while emphasizing the three key elements: climate action, socio-economic equity, and community voice.
Research
24 May 2023

Sustainable Development Goals Disclosure (SDGD) recommendations

International Integrated Reporting Council (IIRC)
The Sustainable Development Goals Disclosure (SDGD) Recommendations features guidelines for corporate reporting to promote best practices and encourage corporate accountability and governance aligned with SDGs. The document includes fundamental concepts and principles of SDG disclosure, recommendations, and steps to guide implementation, offering insights for assurance providers, governments, investors, and reporting organizations of all sizes
Research
25 March 2020

Fostering impact: An investor guide for engaging communities in place-based impact investing

Impact Investing Institute
This paper provides real-life cases and practical steps to integrate community engagement in investment processes. It offers methods for investors to identify and pursue community engagement opportunities, outlining different ways to incorporate engagement into investment decision-making.
Research
26 September 2023

OECD due diligence guidance for responsible supply chain of minerals from conflict-affected and high-risk areas

Organisation for Economic Co-operation and Development (OECD)
The paper provides recommendations for companies operating in mineral supply chains. The guidance outlines a five-step framework for supply chain due diligence, including risk identification and assessment, implementation of risk mitigation strategies, and reporting on due diligence efforts.
Research
25 March 2016

Seeing through the green: A guide to greenwashing risks for asset managers

Sustainalytics
This report is an in-depth analysis of the risks and pitfalls of greenwashing in sustainable investments. It provides an overview of the current regulatory landscape, common greenwashing practices, and best practices for addressing them.
Research
31 August 2023

The impact of climate engagement: A field experiment

Index provider engagement can impact corporate climate policies, this study indicates. Of the 300 randomly-selected companies receiving a letter encouraging the commitment to setting science-based climate targets, 21% committed to actually doing so, compared to 15.7% of the control group.
Research
1 February 2024

Global assessment report on disaster risk reduction - our world at risk: Transforming governance for a resilient future

United Nations (UN)
The report explores the challenges faced in managing systemic risk, the complexity of decision-making in volatile situations and offers solutions for improving risk communication.
Research
20 July 2022

Investing for outcomes: Why impact is relevant beyond impact investing

Citi
This report explores the importance of measuring the impact of investing activities, particularly in the increasingly popular field of impact investing. It discusses the use of data to assess a company's social and environmental footprint, the role of taxonomies in impact investing, and the rise of impact awareness.
Research
19 April 2022

Navigating impact investing: The opportunity in impact classes

Tideline
This working paper aims to bring greater clarity and understanding to the impact investing field, which is characterised by diversity and complexity. Omidyar Network led this field-building initiative, with contributions from 45 expert interviews. The report outlines a concept for building “impact classes,” or common structures for assessing impact investing options.
Research
5 July 2016

Stocktake of financial authorities’ experience in including physical and transition climate risks as part of their financial stability monitoring

Financial Stability Board (FSB)
This report examines the extent to which financial authorities consider climate-related risks in their financial stability monitoring and contains information on the channels that the authorities use to manage the risks and the quantification of climate-related risks to financial stability.
Research
22 July 2020

Breaking the plastic wave: A comprehensive assessment of pathways towards stopping ocean plastic pollution

Systemiq
This report highlights innovative solutions and strategies that can reduce plastic pollution by 80% by transforming how plastic is produced, used, and managed. The report uses thorough analysis to identify specific opportunities for various stakeholders - from policymakers to businesses and consumers - to curb plastic waste and achieve measurable results.
Research
28 October 2020

Impact investing for pensions

Impact Investor
This report analyses the growth of impact investing strategies among European pension funds. The report examines challenges and opportunities, regulatory restrictions, impact measurement and management, private equity case studies, and emerging investments in affordable and social housing.
Research
1 May 2023
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