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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The 12th national risk assessment: Property prices in Peril
First Street argues climate risk is reshaping US housing via higher insurance costs and climate-driven migration, with projected net residential property value losses of about US$1.2 trillion by 2055 and 84% of census tracts facing some negative valuation effects.
Incentivising climate action with executive remuneration in Australia
Provides a framework for linking climate goals to executive remuneration in Australia, emphasising alignment with credible transition strategies, measurable and sector-specific metrics, appropriate weighting, and transparent disclosure. Highlights growing adoption, implementation challenges, and guiding principles to improve investor engagement and incentive effectiveness.
Taking the lead on climate action and sustainable development: Recommendations for strategic national transition planning at the centre of a whole-of-system climate response
The report outlines principles for national transition planning to drive a coordinated, whole-of-economy shift to net zero. It proposes five pillars—strategy, implementation, engagement, metrics and governance—to align policy, mobilise finance, enhance accountability, and support sustainable development and climate resilience.
Sustainable and responsible investment for central banks
NGFS reports outline how central banks can integrate sustainable and responsible investment into corporate, sovereign and broader portfolio management, using climate metrics, risk and impact frameworks, governance arrangements and practical implementation guidance, while recognising data gaps, methodological limits and trade-offs with mandates and core investment objectives.
Regulating finance for biodiversity: An assessment for the global biodiversity framework
This report assesses how financial regulation in Indonesia, Brazil, China, the EU and the US aligns with Global Biodiversity Framework targets, finding biodiversity integration generally weak and recommending stronger disclosure, due diligence, taxonomies, sanctions and sector-specific rules to redirect finance away from forest-risk activities.
The economics of water: Valuing the hydrological cycle as a global common good
The report argues the hydrological cycle should be governed as a global common good, with water valued more accurately and managed for efficiency, equity and environmental sustainability, supported by five missions spanning food systems, ecosystems, circular water use, lower water-intensity industry, and universal safe water access. The report is produced by the Global Commission on the Economics of Water, supported by the OECD.
100 million farmers: Breakthrough models for financing a sustainability transition
Report proposes financing and collaboration models to accelerate adoption of regenerative agriculture. It identifies economic, technical and social barriers farmers face and outlines coordinated mechanisms—combining ecosystem-service monetisation, blended capital and multi-actor partnerships—to scale sustainable food production and support farmers’ transition.
Breaking down silos: Navigating the intersection of environmental and social risks for investors
Examines how environmental and social risks interact to create compounding financial impacts for investors. Presents a systems-based framework and agrifood case study illustrating portfolio volatility, credit risk and supply disruptions. Recommends integrated risk assessment, value-chain finance, stewardship and blended finance to strengthen portfolio resilience.
ASRS first year has landed: Here's what we’re seeing in the market
This article examines how Australian organisations are approaching the first year of mandatory ASRS climate disclosures. It highlights common implementation patterns, areas of misallocated effort, and emerging practices that prioritise financially material, decision-useful climate reporting.
Thriving workplaces: How employers can improve productivity and change lives
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.
AI search has a citation problem
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.
Columbia Journalism Review (CJR)
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.
Production and externalities: How corporate governance shapes social costs
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.
Emissions gap report series
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.
Climate-related risks and opportunities and the disclosure of material information
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.
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.