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.

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Thriving workplaces: How employers can improve productivity and change lives

World Economic Forum
World Economic Forum report examining how employer investment in employee health and well-being improves productivity, retention and economic value. It analyses global workforce health data, identifies demographic disparities in burn-out and holistic health, and proposes measurement frameworks and organisational strategies to build healthier, more productive workplaces.
Research
16 January 2025

AI search has a citation problem

Columbia Journalism Review (CJR)
The report evaluates eight generative AI search tools and finds widespread problems in accurately citing news sources. Many systems fabricate or misattribute links, ignore publisher restrictions and provide confident but incorrect answers, raising concerns about information reliability, publisher traffic loss and the transparency of AI-generated search results.
Research
6 March 2025

Columbia Journalism Review (CJR)

Specialist News Services
Columbia Journalism Review (CJR) is a media analysis and journalism review publication produced by Columbia University Graduate School of Journalism. Founded in 1961, CJR examines news industry trends, press freedom, and media ethics, providing reporting, commentary, and criticism to help journalists and media professionals understand developments shaping global journalism.
Organisation
1 research item

Production and externalities: How corporate governance shapes social costs

European Corporate Governance Institute (ECGI)
This working paper examines how corporate governance structures influence firms’ production decisions and associated negative externalities. Using a principal–agent model and empirical analysis, the authors show that costly managerial monitoring encourages performance-based pay, which can incentivise practices that increase socially costly production and broader social costs.
Research
20 January 2026

Emissions gap report series

United Nations Environment Programme
The Emissions Gap Report is an annual report series by the United Nations Environment Programme that assesses the gap between projected global greenhouse gas emissions and the reductions required to meet the Paris Agreement temperature goals. The series reviews emissions trends, national climate commitments and mitigation policy progress.
Benchmark/series
4 November 2025

Climate-related risks and opportunities and the disclosure of material information

Australian Accounting Standards Board (AASB)
This educational material explains how entities apply AASB S2 to identify and disclose material information on climate-related risks and opportunities affecting cash flows, access to finance and cost of capital. It outlines concepts such as value chains, dependencies and impacts, and provides a four-step process for assessing and reporting material climate-related information.
Research
4 March 2026

The slow forces behind this year’s fast crises

The article argues that today’s rapid global crises (political, ecological, and social) are the visible outcomes of long-building systemic pressures. Using complexity science and systemic risk analysis, it highlights how understanding these deep drivers can help societies both anticipate crises and accelerate positive, transformative change.
Article
11 March 2026

Mandatory Climate Reporting in Australia: A Practical Guide for 2026

Altiorem
Australia’s mandatory climate reporting regime began implementation from 2025, aligned with ISSB IFRS S2 standards. This guide explains regulatory expectations, governance responsibilities, emissions data requirements and practical steps organisations should take in 2026 to establish compliant climate disclosures, integrate climate risks into financial reporting, and prepare for assurance and regulatory scrutiny.
Research
11 March 2026

Investor action plans (ICAPs): Expectations ladder

The Investor Agenda
The report outlines the Investor Climate Action Plans (ICAPs) Expectations Ladder, a framework enabling investors to assess and strengthen climate strategies. It sets tiered actions across investment, engagement, policy advocacy, disclosure and governance to support portfolio decarbonisation and alignment with net-zero pathways.
Research
1 July 2023

Monetary Authority of Singapore (MAS)

Government Organisations & Departments
Monetary Authority of Singapore (MAS) is Singapore’s central bank and integrated financial regulator. MAS oversees banking, insurance, securities and payment systems, conducts monetary policy, issues currency and manages foreign reserves. It promotes financial stability, supports fintech innovation and develops Singapore as a global financial centre through regulation, supervision and policy guidance.
Organisation
1 research item

Disentangling materiality and climate reporting

This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.
Article
10 March 2026

Turning the tide: How to finance a sustainable ocean recovery

United Nations Environment Programme Finance Initiative (UNEP FI)
This report provides guidance for financial institutions on financing a sustainable blue economy. It outlines principles, sector-specific criteria and case studies to support responsible investment in ocean-related sectors including seafood, ports, maritime transport, marine renewable energy and coastal tourism, aligning finance with ocean protection and long-term economic sustainability.
Research
9 June 2021

Net zero roadmap for copper and nickel

Carbon Trust
This report outlines a roadmap for achieving net-zero emissions in copper and nickel mining by 2050. It analyses demand growth from the energy transition and proposes emissions reductions of ~50% by 2030 and ~90% by 2050 through renewable energy, electrification, efficiency improvements, and limited carbon removal offsets.
Research
27 January 2023

Ethical fashion report series

Baptist World Aid Australia
The Ethical Fashion Report series assesses fashion companies’ supply chain practices, focusing on worker rights, labour conditions, transparency, and environmental stewardship. Produced by Baptist World Aid Australia, the series evaluates brands’ policies and performance to encourage improved accountability and progress towards a more ethical and sustainable fashion industry.
Research
15 October 2024

A climate-aligned financial system: Leverage points for transformation

This study models the financial system’s role in climate transition using participatory system dynamics with Dutch financial actors. It identifies reinforcing feedbacks like learning, technological lock-in, finance culture and passive investment and proposes seventeen policy and institutional interventions to redirect capital towards sustainable assets and align finance with Paris Agreement goals.
Research
23 February 2026

Surviving on breadcrumbs: Resourcing radical hope

Joseph Rowntree Foundation (JRF)
The report reflects on UK research mapping about 2,000 organisations building alternative economic futures and examines funding challenges. It urges funders and wealth holders to reconsider investment practices, support ecosystem development, and allocate resources towards initiatives fostering regenerative, equitable economic models and systemic change.
Research
27 February 2025
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