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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Human rights assessment of the AI data supply chain
This BSR report assesses human rights impacts in the AI data supply chain. It identifies structural risks like buyer concentration and precarious platform models. Key findings highlight inadequate wages and psychological harm, offering strategic recommendations for companies to improve visibility and governance across their global sourcing practices.
Systems Change Learning Handbook
The Systems Change Learning Handbook is a digital resource by the School of System Change. it offers frameworks, tools, and methodologies to help professionals understand and navigate complex systemic challenges, including environmental and economic transitions.
Supervisory Toolkit for AI Use in Capital Markets
A practical framework from IOSCO designed to help financial regulators and firms manage the risks associated with AI in capital markets, focusing on governance, trading, and transparency.
Sound practices for responsible adoption of artificial intelligence (AI): Final report
This report by the Financial Stability Board identifies 12 sound practices for the responsible adoption of artificial intelligence in financial institutions. It details organisation-wide governance and lifecycle management, highlighting benefits like enhanced efficiency alongside risks such as third-party dependencies, cyber threats, and explainability challenges in complex systems.
Global Oil & Gas Exit List (GOGEL)
The Global Oil & Gas Exit List (GOGEL) is a comprehensive public database maintained by Urgewald that tracks the expansion plans and production metrics of over 1,600 companies. It helps finance professionals identify climate-related risks and align investment portfolios with global net-zero goals.
Game changer: an economy beyond profit
This research critiques the for-profit economy's destructive dynamics, including rising inequality and environmental collapse. It proposes a Not-for-Profit Economy model where businesses legally reinvest all surpluses into social benefit. The report outlines transformation strategies across five fronts to shift towards a sustainable, needs-based global economic system.
Nuclear weapons no thanks - Except in portfolios: Do asset managers break their own rules on investing in nuclear weapons producers?
This report examines the nuclear weapons policies of 15 major asset managers against their actual investments. It finds that while many institutions claim adherence to international treaties, narrow definitions allow for continued financing of nuclear producers. The study highlights significant inconsistencies, particularly in sustainable funds, regarding companies in India and Israel.
Banking on local places: Credit unions as engines of fairer local economies
This report examines credit unions as drivers for fairer local economies in the United Kingdom. It highlights financial exclusion, showing only two per cent of the population are members. Recommendations include empowering Pride in Place Neighbourhood Boards and introducing a Fair Banking Act to increase affordable credit access and community reinvestment.
How businesses are sustaining human rights progress in a rapidly changing world
This report outlines strategies for businesses to embed human rights into core operations despite geopolitical and economic volatility. It highlights how evolving legislation and strategic internal repositioning can transform human rights into a strategic priority, utilising data-driven narratives and cross-functional alliances to sustain progress in a rapidly changing world.
Grievance mechanisms and remediation: Disclosure by ASX100 financials and materials companies as reported in the modern slavery statements under the 8R Framework
This research assesses how ASX100 Financials and Materials companies disclose grievance mechanisms and remediation in modern slavery statements. Using the 8R Framework, the study finds disclosure is limited, averaging 14.28 out of 40. Materials firms outperformed Financials, highlighting gaps in remedy and stakeholder engagement across both sectors.
2026 global analysis of planned data centres for physical climate risk and resilience
This report analyses physical climate risk for 2,595 planned data centres globally. It identifies South East Asia and France as major hotspots and highlights that indirect infrastructure dependencies increase operational disruption risk ten-fold. It advocates for integrating climate resilience into early site selection and engineering standards.
Reconsidering Limits to Growth: Integrating energy transition and circular economy in an extended World3 framework
This research extends the World3 model to analyse the impact of the energy transition and circular economy on global sustainability. Findings indicate that while these strategies delay systemic overshoot and collapse, they cannot prevent decline under continued growth. Structural changes in consumption patterns are identified as necessary for stability.
Addressing insurability: A playbook for investing in place-based resilience
The global insurance landscape faces a risk management crisis, with natural catastrophe losses exceeding $100 billion annually. This report outlines four interventions to improve place-based resilience: improving risk-decision data, creating innovative financing structures, establishing trusted metrics, and realising co-benefits through multi-stakeholder coalitions to enhance insurability.
Energy system digitalization report
This report examines the global transition towards digitalised energy systems, noting a $2.3 trillion investment in 2023. It explores how smart grids, digital twins, and the Common Information Model (CIM) enhance efficiency and integrate renewables, while outlining the standards and challenges essential for modernising energy infrastructure.
Adaptation & resilience impact: A measurement framework for investors
This report provides a practical framework for investors to assess the positive impact of climate adaptation and resilience investments. It applies the 'Five Dimensions of Impact' to private finance, categorising outcomes across people, planet, and economy. The guidance offers clear metrics to help scale and manage adaptation portfolios.
Adaptation planning for business: Navigating uncertainty to build long-term resilience
This report provides a framework for businesses to build climate resilience through strategic adaptation planning. It details a four-step process—scoping, designing, implementing, and monitoring—to manage physical risks and unlock opportunities. Integrating these efforts into core operations is essential for protecting long-term value and competitive advantage.