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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Governance of AI adoption in central banks
This BIS report outlines central banks’ AI use cases, associated strategic, operational, cyber and reputational risks, and advocates adapting existing risk-management and three-lines-of-defence frameworks, supported by an adaptive AI governance model and ten practical actions, to balance innovation with security, compliance, data privacy and organisational resilience.
Emerging market perspectives on business and human rights measures and economic development
The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.
FiftyEight
FiftyEight delivers research-driven technology solutions to ensure ethical working conditions across global supply chains. It partners with businesses, NGOs and governments to tackle modern slavery, forced labour and child labour. Its platforms including a mobile app for migrant workers, support transparent recruitment, safe migration and human rights compliance.
Advancing women’s financial inclusion: Guidelines to adopt a gender perspective in financial institutions
The report outlines guidelines for financial institutions to integrate gender perspectives across governance, management, staffing, communications, and product design. It promotes data-driven policies, bias reduction, inclusive culture, tailored financial solutions for women, and strategic partnerships to enhance women’s financial inclusion and strengthen institutional performance.
Indigenous and local communities’ initiatives have transformative potential to guide shifts toward sustainability in South America
The study examines 127 Indigenous and local community initiatives in Ecuador, Peru and Colombia, identifying three clusters with strong transformative potential. These initiatives use co-designed knowledge and relational values to advance cultural and ecological stewardship, demonstrating significant capacity to influence sustainable, just development pathways.
Business frameworks and actions to support human rights defenders: A retrospective and recommendations
The report reviews how businesses can better respect and support human rights defenders by strengthening policies, due diligence, and accountability. It outlines emerging frameworks, examples of company action, implementation challenges, and recommendations for companies, investors, multistakeholder initiatives, and States to safeguard civic freedoms and address risks linked to business activities.
The price of work: A brief on widespread migrant worker recruitment fees in Taiwan’s manufacturing sectors
The report outlines evidence of high recruitment fees and related labour abuses faced by migrant workers in Taiwan’s manufacturing sectors. It summarises interviews, company responses, and emerging remediation efforts, highlighting ongoing risks of debt bondage and recommending that buyers adopt and enforce no-fee recruitment policies across their supply chains.
Planetary solvency – finding our balance with nature
This report outlines how climate and nature risks threaten the Earth system that underpins economies and societies. It proposes a Planetary Solvency framework, using risk-led assessment principles to inform policymakers of escalating systemic risks, tipping points and mitigation needs, emphasising the urgency of realistic global risk management to avoid severe disruption.
Future fit shipping: Decarbonising the Aotearoa New Zealand maritime industry
Aotearoa New Zealand’s maritime sector faces rising decarbonisation pressures. The report outlines emissions-reduction pathways, alternative fuel options, green corridor opportunities, and economic risks of inaction. It recommends coordinated planning, trans-Tasman collaboration, and enabling regulation to maintain trade competitiveness and support a lower-emissions shipping system.
Agriculture sector climate change scenarios and adaptation roadmap
The report outlines climate change risks and opportunities for New Zealand’s agriculture sector, presenting shared scenarios and an adaptation roadmap. It identifies key challenges, drivers of change and priority actions to strengthen resilience, guide investment, support innovation and enable a coordinated, sector-wide response.
Sustainable Finance Roundup November 2025: Transition Turning Points and Rising Accountability
This month’s sustainable-finance roundup highlights faster transition momentum, rising physical risks and a tightening focus on accountability. COP30 reinforced expectations for stronger 2035 targets, while national actions underscored diverging paths toward decarbonisation. Markets continued shifting toward clean energy and resilience, and new science made climate harms more visible. With regulatory scrutiny and litigation increasing, transition credibility and real-economy resilience are becoming core drivers of financial risk and investment decisions.
Guidance on value chains
This guidance outlines how organisations can assess nature-related dependencies, impacts, risks and opportunities across their value chains. It explains common challenges, approaches using the TNFD LEAP framework, and the role of primary and secondary data. It also summarises how major sustainability frameworks address value chain considerations.
Social benchmark 2024 insights report
This benchmark series assesses the world’s most influential companies on their human rights, decent work and ethical conduct practices. It provides a comparative view of corporate social performance, supporting stakeholders to understand progress, identify gaps and inform actions that contribute to a more inclusive and sustainable global economy.
From field to fabric: Enhancing due diligence in Cotton supply chains
This report investigates labour conditions on cotton farms in Madhya Pradesh, identifying child labour, forced labour indicators, and wage issues. It traces links to supplier and buyer supply chains and urges strengthened due diligence, remediation, and improved traceability to reduce risks and support more ethical cotton sourcing.
Transparentem
Transparentem is a non-profit organisation that investigates human-rights and environmental abuses — including child labour, forced labour and pollution — across global supply chains. Through detailed field investigations, supply-chain mapping, and engagement with companies, Transparentem pushes for remediation and systemic industry change to ensure fair working conditions and environmental justice.
ESG and the sustainable economy handbook series
This benchmark series outlines key legal, operational, and investment considerations shaping ESG and the sustainable economy. It provides structured guidance for investors, operators, and policymakers on evolving practices, regulatory expectations, and sector-level developments, offering a consistent foundation for understanding how sustainability themes influence financial and organisational decision-making.