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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Impact of an Enterprise Template 1.3

Impact Frontiers
A structured Excel-based template from Impact Frontiers used to measure and report enterprise impact performance using the five dimensions of impact and the ABC classification system.
Online tool/database
9 December 2019

Charting the path: Foundations for a scalable First Nations investment market in Australia

Responsible Investment Association Australasia (RIAA)
This research outlines foundations for a scalable First Nations investment market in Australia. It identifies systemic barriers and proposes a theory of change focused on representation, systems alignment, and capital flows. The report recommends embedding cultural authority into governance and utilising blended finance to support First Nations economic self-determination.
Research
30 November 2025

Ocean investment protocol: A multi-stakeholder plan to enable funding for the sustainable ocean economy

United Nations Environment Programme Finance Initiative (UNEP FI)
This report outlines a multi-stakeholder framework to accelerate funding for a sustainable ocean economy. It provides specific recommendations for financial institutions, insurers, and governments to manage systemic risks and mobilise the estimated one trillion dollars in additional finance required by 2030 to meet global climate and biodiversity targets.
Research
14 September 2026

A practitioner's guide to impact vehicle structuring

GSG Impact
This guide provides a six-step roadmap for designing and structuring impact investment vehicles. It offers practical frameworks for assessing market gaps, establishing partnerships, and defining investment and impact strategies. Featuring seventeen global case studies, the report emphasises mobilising domestic capital and using blended finance to address underserved social and environmental needs.
Research
24 April 2026

Research primer: Corporate political activity

Wharton School of the University of Pennsylvania
This research primer examines the risks and motivations behind corporate political activity. It highlights how indirect donations through third-party groups can lead to reputational misalignment and potential corruption. The report advocates for robust board oversight and transparency, recommending the CPA-Zicklin Framework to align political spending with core values.
Research
30 July 2026

Financing Nature: A mid-decade update: From isolated progress to implementation at scale

The Nature Conservancy
This report updates the global biodiversity financing landscape, identifying a US$1.317 trillion annual funding gap. It highlights that nature-negative flows reach US$7.3 trillion annually. Key recommendations include urgent subsidy reform, scaling nature-based solutions, and leveraging technological innovation to transition from isolated progress to large-scale implementation.
Research
24 September 2026

Climate-related risks, opportunities and impacts – Identification to quantification: An approach for identifying and assessing climate-related risks and opportunities and their associated anticipated impacts and anticipated financial impacts

External Reporting Board (XRB)
This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.
Research
4 August 2026

Manufactured consent: Stopping the harm from manipulative lead generation

Consumer Action Law Centre
Lead generation in Australia's digital economy has become a significant source of consumer harm, involving the harvesting of contact details for sales pitches. This report examines manipulative practices that manufacture consent to avoid consumer protections, highlighting the $1 billion loss from the First Guardian and Shield Master Funds collapse.
Research
1 June 2026

State of sustainable business 2026

Business for Social Responsibility (BSR)
This 2026 research identifies a shift toward a pragmatic era in corporate sustainability, dominated by regulatory compliance. Key findings reveal a disconnect between sustainability teams and executives, stagnant budgets, and a focus on direct operations. AI adoption is rising for reporting, though formal governance remains nascent.
Research
24 June 2026

Oil spill 2: How fossil fuel interests are polluting the US's carbon market rulemaking

Carbon Market Watch
This report investigates the influence of fossil fuel companies and trade associations on US carbon market regulations. It details extensive lobbying in California and representative roles at the federal level, arguing that these efforts maintain low-quality credits to delay genuine decarbonisation and enable greenwashing.
Research
9 June 2026

Sustainable Procurement Implementation Framework

United Nations Global Compact
The Sustainable Procurement Implementation Framework, developed by the UN Global Compact, provides private sector procurement teams with practical, step-by-step guidance to embed ESG priorities into the procurement cycle and supply chain management.
Online tool/database
21 September 2026

Corruption perceptions index series

Transparency International
The Corruption Perceptions Index is a global benchmark series assessing perceived public sector corruption levels across 182 countries and territories. Produced by Transparency International, the index draws on independent data to provide comparative scores, assisting stakeholders in identifying governance risks and evaluating the effectiveness of anti-corruption reforms and institutional integrity.
Benchmark/series
5 February 2026

Futureproofing industry: Investor priorities for a reformed Safeguard Mechanism

Investor Group on Climate Change
This report outlines investor priorities for reforming Australia's Safeguard Mechanism during the 2026-27 review. It recommends a seven per cent annual decline rate to align with 2035 climate targets, expanding scheme coverage, and implementing financial supports to incentivise on-site abatement over carbon offsets to ensure long-term industrial competitiveness.
Research
12 August 2026

Metals-as-a-Service economic analysis: Comparing the MAAS and linear business models in the context of a wind project

Columbia Center on Sustainable Investment
This research compares Metals-as-a-Service (MaaS) and linear business models in onshore wind projects. It finds that MaaS improves risk-adjusted performance, increasing project internal rate of return to 19.94% and reducing levelised cost of energy by 15%. The analysis assesses financial viability and risk mitigation strategies for stakeholders.
Research
7 May 2026

ESG ratings and the French Duty of Vigilance Law

European Corporate Governance Institute (ECGI)
An analysis of the 2017 French Duty of Vigilance Law’s impact on corporate ESG and financial performance. Using difference-in-differences analysis, the study finds a significant negative association with social and environmental ESG scores, suggesting the law reduces rating "gaming" or prompts the production of more realistic risk disclosures.
Research
25 June 2026

Seeing green: The effects of financial exposures on support for climate action

National Bureau of Economic Research (NBER)
This research evaluates a randomised controlled trial using financial exposure to the energy sector to build support for climate action. Findings demonstrate that ownership of green and brown assets increases support for mitigation policies through a learning mechanism, where participants consume more financial news and improve their environmental knowledge.
Research
4 February 2026
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