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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Blocking a better world altogether: Rabobank’s bogus policy about animal welfare and sustainable agriculture
World Animal Protection argues Rabobank’s sustainability policies fail to match its financing practices, alleging continued support for companies linked to animal cruelty, deforestation and high emissions. The report urges stricter lending conditions, stronger monitoring and reduced investment in industrial livestock expansion to align with climate and animal welfare goals.
World Animal Protection
World Animal Protection is an international animal welfare organisation working to end animal cruelty and improve the lives of wild and farmed animals. Through campaigns, advocacy and partnerships, the organisation promotes food systems, wildlife protection and disaster response initiatives while encouraging governments, businesses and communities to prioritise animal welfare globally.
Building the financial case for urban adaptation: Guidance and case studies
C40 and Rebel outline how cities can structure urban adaptation projects to attract private finance, using ten case studies. Bankability depends on revenue logic, risk allocation, public de-risking, early financier engagement and credible monitoring.
The thematic assessment report on the interlinkages among biodiversity, water, food and health
IPBES assesses links between biodiversity, water, food, health and climate, finding siloed decisions worsen trade-offs. It identifies integrated governance, sustainable consumption, ecosystem restoration and finance reform as response options to support more just and sustainable outcomes.
Legal opinion: Director’s duties and nature-related risks in the Philippines
CCLI’s legal opinion finds Philippine company directors must consider nature-related and biodiversity risks within their fiduciary duties. The report outlines potential legal, disclosure and governance consequences for failing to manage these risks, while also highlighting directors’ obligations to assess nature-related opportunities supporting long-term corporate resilience.
Climate finance as a catalyst for peace
Research across 85 developing countries found climate finance was associated with lower resource-related conflict risk, particularly through reduced water scarcity and greater renewable energy access. The study suggests climate finance may support stability in fragile regions, with stronger effects observed where higher funding levels were directed towards adaptation and social infrastructure.
Hedging ambiguity with pro-social preferences: An illustration from green finance
The paper argues that pro-social preferences can offset ambiguity aversion in green finance by acting as a behavioural hedge. Using ambiguity-based investment models, the authors show socially motivated investors may accept uncertain green assets, lowering effective hurdle rates and supporting private capital flows into sustainable projects.
TNFD Learning Lab
TNFD’s Learning Lab is a free, open-access platform offering self-paced modules on nature-related issues and the TNFD framework. It provides videos, webinars, case studies and practical guidance to help finance and business professionals build capability in nature-related assessment, reporting and decision-making.
Deploying established climate technologies and solutions for buildings
Policy brief outlining market-ready climate technologies for buildings, including heat pumps, insulation, renewable energy systems and circular construction practices. The report highlights financing, policy and capacity barriers, particularly in developing economies, and recommends stronger building codes, targeted funding, and integration of traditional knowledge to accelerate low-emissions, climate-resilient buildings.
Systematic stewardship on the waterbed
Tröger argues corporate governance tools, including stewardship, say-on-climate votes and ESG-linked pay, cannot replace broad climate regulation. Firm-level interventions may trigger “waterbed effects”, shifting emissions rather than reducing them. Carbon pricing or comprehensive emissions caps are presented as more effective.
SAIL: Systems Aware Investing Launchpad
SAIL (Systems Aware Investing Launchpad) is an AI-enhanced platform developed by TIIP to support institutional investors in implementing system-level investing strategies. It provides tools for strategy development, benchmarking, reporting and collaboration, helping users assess and manage systemic environmental, social and financial risks.
Tackling governance and financing for sustainability transitions
The report argues current financial systems misallocate capital towards resource-intensive activities, hindering sustainability transitions. It recommends policy, governance and financial reforms to redirect investment towards resource efficiency, low-carbon development and equitable transition pathways, particularly in resource-dependent economies.
Data shows regulation drives action: Forest 500 report 2026
Forest 500 finds that anticipated EUDR regulation is already driving corporate traceability and deforestation action, though progress remains uneven: only 4% of assessed companies are leaders, 63% show partial action and 33% remain laggards.
Discussion paper on the state of nature measurement
Discussion paper outlines integrating state of nature metrics into TNFD, GRI and SBTN frameworks. It proposes embedding consensus metrics from the Nature Positive Initiative across assessment, disclosure, transition planning and target-setting, highlighting ecosystem extent and condition as central to evaluating nature-related dependencies, risks and opportunities.
Mission 300 Progress Portal
Mission 300 Progress Portal is an interactive World Bank tool tracking electrification across Sub-Saharan Africa. It provides data on electricity connections, financing, and project pipelines, supporting analysis of energy access, infrastructure investment, and development finance relevant to ESG and emerging market decision-making.
Navigating the impact valuation landscape: A practitioner’s guide to choosing value factors
A practitioner guide that maps available impact valuation methods and value factor sources, comparing their scope, methodology and use cases. It helps users select appropriate data sources for monetising social and environmental impacts, addressing fragmentation and inconsistencies across existing valuation approaches.