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 circular advantage: Unlocking innovation, environmental resilience, productivity and net zero opportunities through a uniquely Australian circular economy transition
The report the Circular Advantage outlines how Australia can harness a circular economy to drive innovation, productivity, and progress towards net zero. It recommends a National Circular Economy Policy Framework, harmonised regulations, sustainable finance integration, and collaboration with First Nations peoples, industries, and communities to build resilience and long-term economic opportunities.
Assessing the materiality of nature-related financial risks for the UK
The report, Assessing the Materiality of Nature-Related Financial Risks for the UK (April 2024), quantifies how biodiversity loss and environmental degradation could materially affect the UK economy and finance sector. It finds nature-related risks—especially from water scarcity, soil decline, and biodiversity loss—could reduce GDP by up to 12% by the 2030s, exceeding impacts from the Global Financial Crisis or COVID-19.
Threat of mining to African great apes
The study assesses the impact of industrial mining on African great apes, revealing that up to one-third of the population about 180,000 individuals faces direct or indirect mining-related threats. West Africa is most affected, with limited habitat protection and minimal survey data, underscoring urgent needs for transparent environmental monitoring.
Greenwashing, net-zero, and the oil sands in Canada: The case of Pathways Alliance
This article analyses how Canada’s Pathways Alliance representing 95 % of oil sands output frames its net-zero commitments. Reviewing 183 public communications, it finds widespread indicators of greenwashing, including selective disclosure, unverifiable claims, and poor accountability. The study urges broader scrutiny of coordinated industry communication across digital and public relations platforms.
Nature-related risks and directors’ duties under the law of England and Wales
The report analyses how nature-related risks arising from companies’ dependencies and impacts on nature affect directors’ duties under English law. It concludes that directors must identify, assess, and manage material nature-related risks under sections 172 and 174 of the Companies Act 2006 and ensure transparent, accurate disclosure to meet statutory and governance obligations.
Place-based impact investing: Emerging impact and insights
The report examines the expansion of place-based impact investing (PBII) in the UK since 2021. It outlines how institutional and local investors, supported by public–private partnerships, are aligning financial returns with social and environmental outcomes. The study highlights progress, barriers, and pathways to scaling PBII through collaboration and blended finance.
The business guide to advancing climate justice
This 2024 guide, produced by Forum for the Future and B Lab, outlines how businesses can embed climate justice into strategy and operations. It defines principles for equitable community partnerships, offers practical frameworks across internal systems and supply chains, and emphasises trust-building, accountability, and regenerative, long-term collaboration.
Corporate human rights benchmark investor guidance
This World Benchmarking Alliance report guides investors on using the Corporate Human Rights Benchmark to assess company performance in high-risk sectors. It outlines key findings, investor engagement questions, and sector-specific risks to promote accountability, human rights due diligence, and responsible investment aligned with sustainable development goals.
On YouTube, a shift from denying science to dismissing solutions
The report analyses over 12,000 YouTube videos (2018–2023) and finds a shift from denying climate change to questioning solutions and scientific credibility. While direct denial fell sharply, claims exaggerating costs of renewable energy or undermining trust in scientists increased, reflecting a new form of climate misinformation on the platform.
Sustainable Finance Roundup October 2025: Carbon Markets, Targets, and the Cost of Resilience
This month’s sustainability roundup traces a rapidly evolving landscape in climate finance and accountability, spotlighting the weaknesses exposed by Hurricane Melissa’s disaster-risk finance system alongside new policy frameworks now reshaping sustainable investment. It highlights how vulnerable nations continue to bear the costs of climate impacts, how regulatory reforms such as Australia’s 2035 emissions target and global disclosure regimes are embedding accountability, and how renewed scrutiny of carbon markets is driving the search for credible, incentive-based pathways to real decarbonisation.
System of environmental-economic accounting ecosystem accounting series
The System of Environmental-Economic Accounting (SEEA) is an international benchmark series that integrates economic and environmental data to measure the interdependence between nature and the economy. It provides a consistent statistical framework for assessing natural assets, ecosystem services, and environmental impacts to support sustainable policy and decision-making across nations.
Climate Action 100+
Climate Action 100+ (CA100+) is an investor-led initiative engaging the world’s largest greenhouse gas emitters to advance climate governance, set science-based emission targets and enhance climate-related disclosures. It collaborates with global investor networks to promote net-zero alignment, transition risk management and sustainable asset value preservation.
Drivers of behavioral change and non change in transition times
The Drivers of Behavioural Change and Non-Change in Transition Times report, published by IpBc/GIECo in 2025, examines psychological, social, and organisational factors influencing why individuals and institutions act—or fail to act—on sustainability. Drawing on behavioural science, it identifies mindsets, emotions, implicit cognition, and systemic barriers as key determinants of ecological and climate-related behavioural shifts.
The architecture of power: Patterns of disruption and stability in the global ownership network
This report summarises global corporate ownership networks from 2007 to 2012, introducing an Influence Index to measure shareholder power. It finds increasing concentration among major institutional investors, particularly passive funds, forming a resilient super-entity that centralises corporate control and poses implications for competition and financial stability.
KPMG Australia
KPMG Australia (KPMG) is a professional services firm delivering audit, tax and advisory solutions across sectors including government, mid-market, and private business in Australia. With over 10,000 people and more than 600 partners, KPMG combines integrity-led service with digital-driven expertise in strategy, consulting and risk management.
Engage, advocate, collaborate: Unpacking stewardship in Australasia in 2022
This 2022 report by the Responsible Investment Association Australasia and KPMG examines how investors in Australia and Aotearoa New Zealand practise stewardship. It identifies proactive, strategic, and reactive approaches, analyses barriers such as capability and structural limitations, and highlights collaboration, engagement, and policy advocacy as key tools for advancing ESG outcomes.