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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Indicators of global climate change 2024: Annual update of key indicators of the state of the climate system and human influence series
This series provides annual, peer-reviewed updates on key indicators of the global climate system and human influence. It tracks developments between IPCC assessment cycles, using consistent methods to support comparability, transparency, and evidence-based decision-making for policy and finance audiences.
Climate Engagement Canada
Climate Engagement Canada is an investor-led collaborative initiative supporting corporate climate action in Canada. It engages companies on net-zero alignment, climate governance and transition planning, using benchmarks, dialogue and public reporting to drive accountability, manage climate risk and support a just transition.
Net 0 Tracker
Net Zero Tracker is a publicly accessible database tracking net zero targets and progress of countries, regions, cities and companies. It standardises information on pledges, legal status and implementation, supporting comparison, accountability and evidence-based analysis of climate commitments.
Doughnut Economics Action Lab
Doughnut Economics Action Lab tools provide practical frameworks, guides, and interactive resources to apply Doughnut Economics in policy, business, and place-based contexts, supporting decision-making that balances social foundations with ecological limits through evidence-informed, adaptable methodologies.
Climate fiduciaries: part III – mind the model gap
The article explores how pension funds rely on imperfect climate models to assess financial risk and whether fiduciary duty requires deeper scrutiny of their assumptions. It highlights emerging legal challenges, model limitations, and the shift toward richer scenarios and climate narratives in investment decision-making.
A path to post-growth pensions: How rethinking retirement savings could help us ensure wellbeing for all
This report examines how pension systems reliant on perpetual economic growth face systemic financial, social and environmental risks. It proposes reorienting pensions towards a post-growth framework, emphasising wellbeing and multicapital outcomes over financial returns alone, and outlines pathways and barriers for pension fund reform.
Climate change risk index and municipal bond disclosures of United States drinking water utilities
This study develops a climate risk index for 1,455 US municipal drinking water utilities and compares projected risks with municipal bond disclosures. It finds material mismatches between climate risk and disclosure, highlighting utilities where climate adaptation and financial risk management may be insufficient.
From promise to performance: Reforming blended finance for scale
This report examines why blended finance has failed to scale in emerging markets. Drawing on expert interviews and analysis, it identifies structural barriers and proposes reforms to improve transparency, risk pricing, liquidity, project pipelines and additionality, aiming to better mobilise private capital.
Global carbon budget series
The Global Carbon Budget is a recurring research series that synthesises global data on carbon dioxide sources and sinks. It provides a consistent framework for tracking emissions, atmospheric concentrations, and carbon uptake across land and oceans, supporting analysis of climate system dynamics and policy-relevant assessment over time.
National ecological footprint and biocapacity accounts series
This series provides consistent national and global accounts of ecological footprint and biocapacity, tracking resource demand and regenerative capacity over time. It supports comparative analysis across countries and years, using harmonised methods and internationally sourced data to inform sustainability assessment and policy analysis.
Women’s equality in the workplace series
This research series examines workplace gender equality across publicly listed companies using a consistent assessment framework. It evaluates corporate policies, practices, and disclosures related to gender balance, pay equity, leadership representation, and inclusion to support comparative analysis and responsible investment decision-making.
State of the artisanal and small-scale mining sector series
This series provides an overview of the artisanal and small-scale mining sector, examining its structure, operating context, and governance considerations. It explores economic, social, environmental, and regulatory dimensions to support informed analysis, comparison, and ongoing assessment of developments across the sector over time.
Global rights index series
This benchmark series provides an annual, country-level assessment of how governments and employers respect internationally recognised labour rights. It offers a consistent framework to compare workers’ rights protections across regions and over time, supporting analysis of legal conditions, enforcement practices, and systemic risks affecting working people.
International Trade Union Confederation (ITUC)
International Trade Union Confederation (ITUC) is a global trade union federation representing national union centres worldwide. It advocates for workers’ rights, democracy, and social justice through research, policy advocacy, and campaigns. ITUC publishes the Global Rights Index and engages with governments, employers, and multilateral institutions on labour standards globally issues.
Sustainable investment funds: Design, implementation, monitoring and communication of sustainability attributes
PAS 7342:2025 sets out specifications for designing, implementing, monitoring and communicating sustainability attributes of sustainable investment funds. It provides requirements to support clear objectives, governance, evidence, disclosures and labelling, aiming to reduce greenwashing and improve consistency in fund communication.
The British Standards Institution (BSI)
British Standards Institution (BSI) Group is a global standards organisation supporting quality, safety and sustainability. It develops British and standards, certification, training and solutions across sectors, helping organisations manage risk, improve performance and meet regulatory and ESG requirements worldwide for supply chains, compliance and resilience in regulated and emerging markets.