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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Environmental claims, climate promises, and ‘greenwashing’ by meat and dairy companies

This research examines environmental claims from 33 major meat and dairy companies. It finds that 98% of 1,233 identified claims constitute greenwashing. While most claims are climate-related, many are unverifiable future promises lacking scientific evidence. The industry’s sustainability reporting often mimics tactics used by the fossil fuel sector.
Research
22 April 2026

The price of gas: The hidden costs of European banks’ support for gas power expansion

Reclaim Finance
This report examines how 24 European banks provided US$41.9 billion to gas power developers between 2021 and 2024. It highlights significant health impacts, including nearly 3,000 premature deaths in Europe, and warns that expanding gas infrastructure undermines global climate targets and exposes economies to price volatility.
Research
1 April 2026

Insurers' resilience toolkit: A practical taxonomy of climate adaptation and resilience measures

Environmental Defense Fund
This research provides a practical taxonomy for the insurance sector to advance climate adaptation and resilience. Analysing over 200 measures, it highlights structural barriers and enabling conditions for scaling initiatives. The report advocates for a shift from post-event compensation towards proactive risk reduction and long-term stakeholder engagement.
Research
13 July 2026

Toward transformation in finance: Seeds of nature-positive futures

This research examines "finance for nature seeds" — innovative initiatives aimed at transforming the financial sector to reverse nature loss. By analysing 92 global projects, the study identifies diverse approaches to funding nature stewardship, highlighting current reliance on market-based mechanisms and the potential for inclusive, value-pluralistic financial systems.
Research
10 April 2026

The emancipatory potential of biodiversity reporting: Evidence from the United Kingdom and South Africa

This research evaluates the emancipatory potential of biodiversity reporting within the United Kingdom and South Africa. Analysing disclosures from 2018 to 2022, it finds significant increases in reporting intensity. The study presents a principles-based framework to distinguish between compliance-oriented disclosures and transformative, action-oriented environmental reporting.
Research
23 April 2026

Tropical rainforest loss slowed in 2025, but fire is a growing threat to forests worldwide

World Resources Institute
Global tropical primary forest loss decreased 36% in 2025, though 4.3 million hectares were destroyed. Significant policy-driven reductions occurred in Brazil, but global deforestation remains 70% above levels required for 2030 targets. Fires drove 42% of global tree cover loss, with severe impacts in Canada and Europe.
Research
29 April 2026

EJF's squid fisheries series

Environmental Justice Foundation
This report series examines global squid fisheries, focusing on governance gaps, illegal, unreported and unregulated (IUU) fishing, labour and human rights issues, supply chain transparency, and fisheries management. It analyses risks across key squid fisheries and explores policy and regulatory measures to support more sustainable and accountable fishing practices.
Benchmark/series
8 June 2026

Just transition metrics benchmark

Power Shift Africa
Just Transition Metrics is a benchmark series developed by Shift in collaboration with multiple organisations. It provides a foundational, sector-agnostic set of quantitative metrics designed to assess the 'justness' of companies' climate-related transition plans, covering workforce, communities, and value chain impacts.
Benchmark/series
14 April 2026

Sector insights: Real estate series

Sustainable Fitch
Sustainable Fitch Sector Insights Report Series is a series providing analytical assessments of the sustainability profiles of different sectors. It examines sustainability impacts, ESG rating trends, sustainable finance developments, sector-specific issues, and relevant sustainability-related regulations to support finance professionals’ understanding of sector performance.
Benchmark/series
7 April 2026

Global report on food crises series

Food and Agriculture Organization (FAO) of the United Nations
The Global Report on Food Crises is an annual benchmark series tracking acute food insecurity, malnutrition and forced displacement in countries facing food crises. Produced by FAO, WFP and the Global Network Against Food Crises, it delivers consensus-based, multi-agency analysis to guide humanitarian and development decision-making globally.
Benchmark/series
23 April 2026

A well-adapted UK: The fourth independent assessment of UK climate risk (CCRA4-IA)

Climate Change Committee
This report assesses the UK’s climate risks to 2050, identifies priority adaptation actions across key sectors, and outlines investment, policy and governance measures to strengthen resilience. It provides evidence-based recommendations to support climate adaptation planning and reduce long-term economic and societal impacts.
Research
20 May 2026

Scientific Climate Ratings

EDHEC Business School
Scientific Climate Ratings delivers forward-looking, science-based climate risk ratings quantifying financial materiality of physical and transition risks for infrastructure assets globally.
Online tool/database

Transition Acceleration Framework (TAF)

Rhodium Group
TAF is a forward-looking analytical framework by Rhodium Group that evaluates where climate investment and policy will accelerate decarbonisation.
Online tool/database

Plastic footprint guidelines

EarthAction
The Plastic Footprint Network's guidance document presents a science-based methodology for assessing corporate plastic footprints. Developed by over 100 professionals from 35 organisations, the framework comprises 11 modules covering macroplastics and microplastics, providing practitioners with a step-by-step process for measuring plastic leakage and reporting results.
Research
1 November 2023

Guidance on integrating deforestation into net zero strategies

Institutional Investor Group on Climate Change (IIGCC)
This IIGCC guidance supports institutional investors in integrating deforestation, land conversion, and associated human rights risks into net zero strategies. Aligned with the Net Zero Investment Framework 2.0, it provides practical, asset class-specific action points across listed equity, sovereign bonds, real estate, and private equity and debt.
Research
28 January 2026

Using scenario analysis for future resilience: Top tips for pension fund chairs and trustees

Accounting for Sustainability (A4S)
This guide from Accounting for Sustainability supports pension fund chairs and trustees to move beyond simplified climate scenario analysis. It outlines the limitations of current models, provides practical examples from USS, NBIM and APG, and offers six actionable tips to embed scenario insights into strategic decision making.
Research
1 June 2026
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