Library | ESG issues

Governance

The governance pillar in ESG (environmental, social, and governance) refers to the systems, policies, and practices that ensure an organisation is managed responsibly and ethically. It includes issues such as board structure, reporting & disclosures, shareholders & voting, and risk management. Strong governance reduces risks, enhances trust, and supports long-term business sustainability.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
2531 results
REFINE
SHOW: 16

Financing Asia’s National Adaptation Plans: An assessment of the region’s adaptation plans against investors’ expectations

Asia Investor Group on Climate Change (AIGCC)
This benchmark report evaluates the alignment of national adaptation planning across nine Asian markets with investor expectations. Produced by the Asia Investor Group on Climate Change, it highlights progress and gaps in climate risk information and project pipelines to help unlock private capital for regional resilience.
Research
3 March 2025

TRF Insights: Rising pressure, rising needs: A TrustLaw rapid member survey

Thomson Reuters Foundation
This report examines the evolving legal needs of civil society organisations globally. Based on a rapid survey of TrustLaw members, it assesses the impact of funding cuts and restrictive regulations on non-profits and social enterprises, highlighting the growing demand for pro bono legal support.
Research
8 December 2025

Seek and you shall find: Alternatives to PFAS in electronics

ChemSec
This report demonstrates that the electronics industry is not critically dependent on PFAS, widely known as 'forever chemicals'. It highlights commercially available, high-performance alternatives across eight key categories, including printed circuit boards, coatings, and heat transfer fluids, arguing against proposed lengthy regulatory exemptions for these substances.
Research
16 October 2026

Gender gaps: International evidence on the role of family policy

National Bureau of Economic Research (NBER)
This research analyses the impact of family-friendly policies on gender gaps across 27 countries from 1986 to 2019. It finds that childcare spending and parental leave significantly reduce employment and earnings gaps. Slower policy expansion in the United States accounts for its lagging progress in reducing gender inequality.
Research
20 October 2026

Coasian stakeholder theory

National Bureau of Economic Research (NBER)
This report introduces Coasian stakeholder theory, defining stakeholders by their "shutdown power" over specific transactions. It applies the Coase theorem to show how identification, bargaining, and coalition costs affect value creation. The research provides a strategic framework for managing stakeholders through governance design and consolidated opposition.
Research
18 October 2026

Sovereign Debt Assessment Model (First Update)

Finance for Biodiversity Foundation
The Sovereign Debt Assessment Model by the Finance for Biodiversity Foundation evaluates the dual relationship between nature loss and sovereign debt sustainability to help investors manage nature-related risks.
Online tool/database
13 November 2025

Overview of the Japanese GX-ETS and prospects for Phase II

Research Institute of Economy, Trade and Industry (RIETI)
This report examines Japan's Green Transformation Emissions Trading Scheme, detailing the transition from a voluntary phase to mandatory participation in April 2026. It analyses Phase II design features, including company-level regulation, benchmark-based allocation, price corridors, and measures for international competitiveness, while outlining future prospects for power sector auctioning.
Research
19 October 2026

The relationship between carbon emissions and wages: Evidence from Japanese manufacturing installations

Research Institute of Economy, Trade and Industry (RIETI)
This research examines the relationship between CO₂ emissions and wages in Japanese manufacturing installations from 2006 to 2019. It identifies a positive association when productivity is constant, driven by rent sharing and working conditions. The study highlights significant distributional implications for the transition to a low-carbon economy.
Research
20 October 2026

FfB Foundation impact report 2025: Policy brief

Finance for Biodiversity Foundation
The Finance for Biodiversity Foundation's 2025 policy brief reviews progress among 200 financial institutions in addressing nature loss. It highlights increased policy adoption and capital allocation while identifying barriers like data gaps and risk perception. The report calls for government action to mandate disclosures, transition plans, and economic incentives.
Research
10 December 2025

Russia’s coal industry after 2022: The hidden costs of Putinism’s extractive model

Following 2022 sanctions, Russia’s coal industry lost its sustainable model, incurring over USD 32 billion in cumulative losses. Redirecting exports to Asia proved unprofitable due to high logistics costs and hidden subsidies. Environmental degradation persists, while official methane reporting remains unreliable, requiring independent verification through satellite monitoring.
Research
1 May 2026

The case of EUDR in Ethiopia: How to secure climate, trade and development goals, and overcome risks of market exclusion

ODI Global
This research evaluates economic and financial risks to Ethiopia’s coffee sector from the European Union Deforestation Regulation. It identifies potential market exclusion for smallholders, significant foreign exchange losses, and financial vulnerabilities, while recommending integrated incentive mechanisms like carbon credits and improved cooperative structures to support compliance and livelihoods.
Research
19 October 2026

Women’s health R&I in Europe: Growing investment, persistent gaps, and the case for a coordinated response

Centre for European Policy Studies (CEPS)
This research examines women’s health Research and Innovation (R&I) in Europe, identifying a mismatch between disease burden and investment. While political attention is growing, funding remains concentrated in early-stage research. The report advocates for a coordinated European strategy to bridge evidence and translation gaps across the innovation pathway.
Research
12 October 2026

The people premium: Human capital as a driver of value creation in private markets

World Economic Forum
This research examines how private market investors leverage human capital as a strategic driver of value. Analysing firms representing nearly $4 trillion in assets, it details leadership underwriting, platform-scale talent programmes, measurement methodologies, and AI integration. It highlights the necessity of regional adaptation and systematic interventions to realise long-term returns.
Research
22 September 2026

Financing zero waste: A high-level synthesis report

This research outlines a two-tier strategy for financing zero waste, highlighting systemic barriers and the economic value of resource recovery. It details how aligning national policy with local implementation through tiered city archetypes can generate fiscal savings, improve public health, and create inclusive employment opportunities in circular economies.
Research
18 September 2026

Global Internal Displacement Database

Internal Displacement Monitoring Centre
The Global Internal Displacement Database provides validated data on people displaced by conflict and disasters worldwide, assisting in the assessment of sovereign risk and social stability.
Online tool/database

When clean air is sacrificed for global commodities: Indonesia forest and peatland fire facts report 2026

Greenpeace
This report examines the 2026 Indonesia forest and peatland fires, highlighting the failure of restoration efforts and the impact of corporate entities. It details health crises affecting 12.5 million people, significant carbon emissions, and transboundary haze while demanding stricter legal accountability for regional governments and global commodity producers.
Research
4 October 2026
PREV
1 of 159
NEXT
Ask Alma
Join or sign in to use Alma, Altiorem’s AI Agent. Free members get 5 questions a month.