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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Investor climate action plans series
This series provides guidance for investors on developing and assessing climate action plans using the ICAPs Expectations Ladder. It outlines approaches across investment, corporate engagement, policy advocacy, disclosure and governance to support alignment with net zero pathways and improve management of climate-related risks and opportunities.
Seafood traceability engagement series
This series examines how investor engagement can drive improved traceability in global seafood supply chains. It focuses on assessing company progress, encouraging adoption of traceability systems, and supporting investors in identifying and managing environmental and social risks within complex seafood value chains.
Responsible exit principles for oil and gas companies
Sets out voluntary principles for responsible oil and gas asset exits, focusing on decommissioning, buyer due diligence, transparency and stakeholder engagement to reduce climate, financial, legal and social risks from asset transfers and support an orderly transition.
Building trust in sustainability reporting and preparing for assurance: Governance and controls for sustainability information
This guide outlines governance, internal controls and assurance readiness for sustainability reporting. It explains board, management and audit roles, extending financial reporting controls to sustainability data, and an annual cycle covering materiality, misstatement risk, control design, monitoring and external assurance under emerging standards
Corporate enablers of Russia’s war in Ukraine: A closer look at multinational taxes and revenue in Russia in 2023
Examines multinational companies’ revenues and taxes in Russia (2021–2023), showing continued corporate activity generated significant tax contributions supporting the Russian state. Highlights sectoral drivers, limited exits, and rising fiscal pressures, concluding that ongoing operations pose financial, legal, and human rights risks.
Life, Climate Volatility, and What Comes After the Final No: Part 3—AFTER THE FINAL NO.
This final article in a three-part series explores how to navigate resistance to systemic change. Drawing on personal experience, it outlines a framework for resilience—building alliances, embracing interdisciplinary thinking, and storytelling—empowering leaders to persist through setbacks and turn persistent “no” into transformative, collective “yes.”
Life, Climate Volatility, and What Comes After the Final No: Part 2—CLIMATE VOLATILITY
This second article in a three-part series reframes climate change as volatility rather than warming. Drawing on finance and systems thinking, it explores how risk pricing, redesigned economic incentives, and nature-based solutions can build resilience, urging leaders to manage climate as the ultimate systemic risk.
Life, Climate Volatility, and What Comes After the Final No: Part 1 - LIFE
Written by Ken Coulson, a former global finance executive turned sustainability strategist, this first article in a three-part series explores humanity’s origins as a cosmic accident. It reframes Earth’s natural systems as a fragile inheritance under threat, urging a shift from extraction to stewardship through a unifying cosmic perspective on climate, responsibility, and systemic change.
Managing risks created by Russia's invasion of Ukraine: Enhanced due diligence and advanced know your-customer policies
The report advises firms to strengthen due diligence and advanced know-your-customer checks to prevent sanctions evasion and re-exports supporting Russia’s war in Ukraine. It highlights front-company red flags, recommends stronger internal controls and information-sharing, and uses case studies to show how diversion risks can be detected.
Corporate climate governance
Examines how mandatory climate disclosure regimes reshape corporate governance by integrating climate risk into decision-making. Develops a spectrum from “thin” to “thick” governance, showing a shift towards stakeholder-oriented models, enhanced risk management, and long-term value optimisation, with implications for fiduciary duties and corporate strategy.
Doughnut economics for regenerative business design
An edited volume applying Doughnut Economics to business design, using case studies and critical reflections to examine how purpose, networks, governance, ownership and finance can support regenerative and distributive business models. It focuses on redesigning firms to operate within ecological and social limits.
Climate-nature scenario development for financial risk assessment
This report develops integrated climate-nature scenarios for financial risk assessment, showing that combined climate and nature policies provide a fuller view of agricultural, biodiversity and ecosystem-service risks than separate approaches, with implications for central banks, supervisors and future stress-testing frameworks.
European Central Bank (ECB)
European Central Bank (ECB) is the central bank of the eurozone, responsible for monetary policy, price stability and financial supervision. Based in Frankfurt, it sets interest rates, manages the euro and oversees banking systems. ECB provides data, research and policy insights relevant to economists, investors and finance professionals.
You Built This
This article argues that modern investment strategies fuel economic extraction while often underperforming simpler alternatives. It calls on investors to realign portfolios with productive, community-oriented investments that generate real economic and social value.
Untapped potential: Asset owners and climate policy influence
Assesses major asset owners’ influence on climate policy, finding limited stewardship and advocacy despite significant potential. Most score poorly on climate lobbying oversight and transparency, with few aligning engagement to net zero goals. Highlights gaps in managing asset managers and industry associations, and calls for stronger, coordinated policy engagement.
Australian financial institutions’ views on climate and clean energy opportunities in South and Southeast Asia
Assesses Australian financial institutions’ views on climate and clean energy investment in South and Southeast Asia, highlighting growth potential, limited current exposure, key risks, and barriers. It emphasises blended finance, policy support, and government intervention to mobilise private capital and scale regional investment.
