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

Business for Social Responsibility (BSR)
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.
Research
13 July 2026

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.
Resource hub

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.
Online tool/database
1 September 2024

Sound practices for responsible adoption of artificial intelligence (AI): Final report

Financial Stability Board (FSB)
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.
Research
15 October 2026

Global Oil & Gas Exit List (GOGEL)

Urgewald
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.
Resource hub
4 November 2024

Game changer: an economy beyond profit

Mayfly Books
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.
Research
24 October 2026

Nuclear weapons no thanks - Except in portfolios: Do asset managers break their own rules on investing in nuclear weapons producers?

Facing Finance
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.
Research
12 October 2026

Banking on local places: Credit unions as engines of fairer local economies

Fairness Foundation
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.
Research
19 October 2026

How businesses are sustaining human rights progress in a rapidly changing world

Shift
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.
Research
4 September 2026

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.
Research
8 September 2026

2026 global analysis of planned data centres for physical climate risk and resilience

Cross Dependency Initiative (XDI)
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.
Research
3 June 2026

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.
Research
12 September 2026

Addressing insurability: A playbook for investing in place-based resilience

World Economic Forum
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.
Research
15 September 2026

Energy system digitalization report

The British Standards Institution (BSI)
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.
Research
23 March 2026

Adaptation & resilience impact: A measurement framework for investors

United Nations Environment Programme Finance Initiative (UNEP FI)
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.
Research
1 April 2024

Adaptation planning for business: Navigating uncertainty to build long-term resilience

World Business Council for Sustainable Development
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.
Research
16 June 2025
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