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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Delivering the digital economy: African migrant workers in the United Arab Emirates e-commerce and delivery sectors

Equidem
This report examines the exploitation of African migrant workers within the United Arab Emirates' e-commerce and delivery sectors. It details systemic abuses including recruitment debt, deceptive contracts, and excessive working hours, highlighting how subcontracting models fragment accountability. The findings advocate for stronger international labour standards to protect vulnerable platform workers.
Research
30 May 2026

Beyond energy infrastructure: A flexibility-first approach cuts costs and boosts security

Carbon Trust
This report argues that power system flexibility is core infrastructure essential for energy security and affordability. It demonstrates how quantifying flexibility can reduce costs, citing potential annual savings of £9.6–£16.7 billion in Great Britain by 2050. Policymakers are encouraged to prioritise flexibility-first design over traditional infrastructure-heavy build-out.
Research
18 May 2026

Stewarding a just transition: Frontiers of practice in listed equities

Grantham Research Institute on Climate Change and the Environment
This report analyses just transition practices among 25 investment managers in listed equities. While policy recognition is high, active engagement remains a low priority concentrated in energy and mining. The research identifies barriers such as geopolitical headwinds and provides recommendations for investors, governments, and regulators to mainstream practice.
Research
19 May 2026

Natura Future P&L Tool

Natura
The Natura Future P&L Tool is a free digital platform that enables businesses to measure and monetise their environmental, social, and human impacts. It helps finance professionals integrate ESG externalities into traditional financial analysis to assess a company’s total value creation.
Online tool/database

Clean investment monitor: US update series

Rhodium Group
The Clean Investment Monitor: US Update is a benchmark series providing a comprehensive database of clean energy and transportation investment across the United States. Produced by Rhodium Group and MIT-CEEPR, it tracks the manufacture and deployment of greenhouse gas emission-reducing technologies across manufacturing, energy and industry, and retail segments.
Benchmark/series
11 August 2026

Greenwashing as aspirational signaling: From burden to benefit?

European Corporate Governance Institute (ECGI)
This research analyses the transition of sustainability disclosures from voluntary practices to mandatory legal frameworks in the US and EU. It examines the 'greenwashing enforcement gap' and argues that aspirational signalling, despite inaccuracies, can drive institutional change and attract a prosocial workforce to improve corporate conduct.
Research
18 September 2026

Connecting nature, climate, and capital: From data to decisions: Natural capital accounting in practice

Deloitte Touche Tohmatsu Limited (Deloitte)
This research explores Natural Capital Accounting in New Zealand, focusing on the SEEA EA framework. It provides practical steps for businesses to quantify nature-related risks and dependencies. Through case studies, it demonstrates how environmental data informs investment, lending, and strategic management to enhance organisational resilience and long-term value.
Research
21 September 2026

Asking better questions on nature: For chief financial officers

Taskforce on Nature-related Financial Disclosures (TNFD)
This guide helps Chief Financial Officers integrate nature-related issues into financial decision-making. It outlines how to identify dependencies, assess risks and opportunities, and respond to evolving disclosure expectations. The report emphasises nature as a core driver of performance, resilience and long-term value creation within the TNFD framework.
Research
2 June 2026

Leveraging technological solutions for human rights due diligence

United Nations Global Compact
This report distils lessons from 25 organisations on leveraging technology to strengthen human rights due diligence in value chains. It categorises various tools, provides case studies, and outlines practical steps for responsible AI adoption, emphasising that technology must complement, rather than replace, human judgement and meaningful stakeholder engagement.
Research
19 May 2026

International Ethics Standards for Sustainability Assurance (including International Independence Standards) and other revisions to the Code relating to sustainability assurance and reporting

International Federation of Accountants (IFAC)
IESBA’s final pronouncement establishes ethics and independence standards for sustainability assurance by introducing Part 5 to the Code. It outlines five fundamental principles and a conceptual framework to address threats, alongside requirements for tax planning, responding to non-compliance, and leader rotation for public interest entities.
Research
25 August 2025

Mobility Diagnosis

ADEME (French Agency for Ecological Transition)
Mobility Diagnosis is an open-source territorial analysis tool supported by ADEME. It helps local authorities and planners design decarbonised transport strategies by centralising data on travel practices and geographical profiles.
Online tool/database

GRESB Guides

GRESB
GRESB Guides is a comprehensive documentation hub providing methodology, reference manuals, and scoring documents for GRESB’s global ESG benchmarks in real estate and infrastructure. It helps finance professionals navigate reporting requirements and interpret sustainability performance data.
Resource hub
10 December 2025

Hidden in plain sight: Unlocking actionable insights in client data

Consultative Group to Assist the Poor (CGAP)
CGAP introduces Precision Causal Modelling to help financial providers identify which product configurations work for specific client segments. Piloted across five institutions, the methodology revealed delivery gaps of 32 to 84 percentage points. Key findings highlight the importance of right-sizing loans and monitoring delinquency trajectories to improve client outcomes.
Research
19 September 2026

Measuring financial health: A framework

Consultative Group to Assist the Poor (CGAP)
This working paper introduces a multidimensional framework for measuring financial health, grounded in 70 global initiatives. It translates G20/GPFI definitions into 17 indicators across six constructs, providing financial sector authorities with practical tools for diagnostic, evaluative, and early warning analysis using administrative and survey data.
Research
14 September 2026

Guidance for voluntary climate change mitigation

New Zealand Government
This guidance outlines expectations for voluntary climate change mitigation in New Zealand. It details six core principles for high-integrity carbon credits, including additionality and permanence. It distinguishes between contribution and exclusive-use claims and clarifies the role of the New Zealand Emissions Trading Scheme and Nationally Determined Contributions.
Research
12 May 2026

Assessing digital traceability systems for critical mineral value chains: Aligning upstream and downstream agendas

International Peace Information Service (IPIS)
This report assesses digital traceability systems for critical raw materials, evaluating their architecture, feasibility, and impact. It emphasises aligning downstream regulatory demands with upstream producer realities, recommending that traceability should support due diligence and inclusion—particularly for artisanal mining—rather than serving as a standalone compliance burden.
Research
1 April 2026
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