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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Climate Action 100+
Climate Action 100+ (CA100+) is an investor-led initiative engaging the world’s largest greenhouse gas emitters to advance climate governance, set science-based emission targets and enhance climate-related disclosures. It collaborates with global investor networks to promote net-zero alignment, transition risk management and sustainable asset value preservation.
Transition Pathway Initiative
Transition Pathway Initiative (TPI) is an investor-led initiative providing publicly accessible data and assessments on how companies, banks and sovereigns are managing and aligning with the transition to a low-carbon economy.
Translating to action: Net zero investment in Asia
The Asia Investor Group on Climate Change (AIGCC)’s fourth annual report surveys Asian investors managing USD 7.9 trillion to assess their progress on net-zero investment strategies. It highlights growing commitments to emissions measurement, climate solutions, and stewardship, while identifying data gaps, limited policy clarity, and inconsistent methodologies as persistent barriers.
State of climate action benchmark series
The State of Climate Action benchmark series tracks global progress toward limiting warming to 1.5°C. Produced by Systems Change Lab and partner organisations, it translates the Paris Agreement into measurable sectoral targets and indicators, offering an annual assessment of the pace and scale of climate action across major emitting sectors and finance systems.
Climate High‑Level Champions
Climate Champions is a global initiative advising the United Nations Framework Convention on Climate Change (UNFCCC) High-Level Champions and mobilising non-state actors in campaigns such as Race to Zero and Race to Resilience to drive net-zero emissions, resilient infrastructure and sustainable finance.
Bezos Earth Fund
Bezos Earth Fund (BEF) is a philanthropic initiative committed to mobilising US $10 billion by 2030 to tackle climate change and protect nature. It supports grant-making across areas such as conservation, decarbonisation, sustainable food systems and environmental justice, collaborating globally to drive systemic change and scale innovation.
Mitigation efforts to reduce carbon dioxide emissions and meet the Paris Agreement have been offset by economic growth
The report analyses post-2015 trends in carbon dioxide emissions using Bayesian probabilistic models. Despite a 25% drop in global carbon intensity since the Paris Agreement, economic growth offset these gains, increasing total emissions by 5.6%. Projections indicate a 2.4 °C temperature rise by 2100 and only a 17% chance of staying below 2 °C.
Show me the (sustainable) money II: Investors that allocate capital to sustainability transitions
This report summarises asset managers allocating capital to sustainability and transition-focused investments. Published by the World Business Council for Sustainable Development and SRI-Connect, it profiles firms investing in environmental, social and economic transition strategies to help companies attract sustainability-oriented investors.
An integrative approach to responsible investment
This report by First Sentier Investors outlines a holistic approach to responsible investment that integrates environmental, social and governance (ESG) factors. It argues that considering synergies and trade-offs across ESG issues enables better risk management and long-term value creation. Case studies illustrate practical applications across supply chains, infrastructure and resource sectors.
Sustainable Finance Roundup September 2025: Policy, Markets, and Momentum
This month’s sustainability roundup covers Australia’s new 2035 emissions target, ASIC’s final climate disclosure guidance, and Fortescue’s revised transition plan. It also examines global developments, from ISSB reporting updates and TNFD nature disclosures to Woodside’s gas extension, rising physical climate risks, and evolving ESG policy debates shaping corporate and investor responses.
Lazard Levelized Cost of Energy
The Lazard Levelized Cost of Energy+ 2025 report compares the economics of power generation, storage, and system reliability across technologies. It finds renewables remain the most cost-competitive, storage costs are falling due to market and technological shifts, and firming costs rise as renewable penetration increases, requiring diverse generation solutions.
Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2
This report summarises guidance from the AASB and AUASB on applying AASB Practice Statement 2 to climate-related and other emerging risks. It explains how such risks may be material to financial statements, outlines related accounting and auditing considerations, and emphasises the need for transparent disclosure and investor-relevant information.
Final report of the expert panel on sustainable finance: Mobilizing finance for sustainable growth
This report summarises recommendations from Canada’s Expert Panel on Sustainable Finance to mobilise private capital for low-carbon, resilient growth: improve market clarity and standards (incl. TCFD), build national climate data (C3IA), and develop financing solutions such as green and transition instruments, infrastructure investment, and building retrofits, supported by enabling policy.
Outside the safe operating space of the planetary boundary for novel entities
This report summarises evidence that humanity has exceeded the planetary boundary for novel entities, including chemicals and plastics. It finds that their production and emissions are increasing faster than global capacity for risk assessment and regulation, thereby threatening Earth system stability and requiring urgent action to reduce production and releases.
Sustainable development report 2025
The Sustainable Development Report is a benchmark series that tracks global and national progress toward achieving the UN Sustainable Development Goals (SDGs). Produced annually by the Sustainable Development Solutions Network (SDSN) and partners, it presents the SDG Index and Dashboards, offering comparable data, analysis, and trends for all UN member states.
The Real Tragedy of the Horizon
Mark Carney’s “tragedy of the horizon” warned that markets would act too late on climate risks. A decade later, this article argues that framing climate change as a financial risk has misdirected efforts—what’s needed now is coordinated action to create investable markets, especially in emerging economies.