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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More critical than ever: Strengthening growth and resilience through the multilateral development banks

Center for Global Development (CGD)
This report examines the critical role of Multilateral Development Banks in driving growth and resilience. It highlights challenges from declining official aid and geopolitical fragmentation, while proposing reforms to scale financing, accelerate project delivery, and target concessional resources toward the world’s poorest and most vulnerable nations.
Research
1 August 2026

Closing the gaps in the Global Biodiversity Framework implementation: Investor actions and policy recommendations

Ceres
This report analyses actions by over 800 investors to address nature and biodiversity risk. It highlights progress in corporate engagement and disclosure while identifying critical policy gaps. Six key government actions are recommended to accelerate private sector contributions toward the Kunming-Montreal Global Biodiversity Framework targets.
Research
8 October 2026

Driving circular economy innovation in India and Kenya

This report evaluates the Circular Economy Innovation Cluster (CEIC) programme in Bengaluru and Nairobi from 2023-2025. It identifies impacts including 124 collaborations, support for 1,550 informal workers, and a potential reduction of 218 kt CO2eq annually through upstream innovation and enhanced ecosystem coordination.
Research
29 October 2025

The impact of sustainability reporting on directors' ESG duties: The disclosure-duty feedback loop

European Corporate Governance Institute (ECGI)
This research explores the "disclosure-duty feedback loop", where mandatory sustainability reporting reshapes corporate directors' legal duties. Analysing regimes in the United Kingdom, Singapore, the European Union, and the United States, the paper examines how reporting standards influence board oversight. It proposes reforms to clarify oversight obligations and liability protections.
Research
1 September 2026

Beyond the score - Investor views on ESG ratings

ERM SustainAbility Institute
This benchmark series examines investor perceptions of ESG ratings and data. It evaluates provider quality and usefulness, exploring how investment professionals integrate sustainability information into decision-making processes. The research analyses shifting trends in the ESG ratings landscape, considering the impact of regulation and artificial intelligence on the industry.
Benchmark/series
7 October 2026

Too hot to work? How rising heat affects companies, productivity and economic output

MSCI Inc.
This MSCI research explores the economic impact of rising temperatures on labour productivity. It estimates global annual losses of USD 3.9 trillion under current conditions, potentially reaching 3.3% of global GDP. Asia-Pacific and the real estate sector face the highest risks, while company adaptation remains inconsistent across global markets.
Research
15 October 2026

Investing in a climate resilient Australia: The role of the Australian Sustainable Finance Taxonomy

Australian Sustainable Finance Institute (ASFI)
This report explores expanding the Australian Sustainable Finance Taxonomy to include climate adaptation and resilience. It outlines the economic necessity of strategic investment to mitigate rising climate costs and provides detailed use cases for financial institutions, corporates, and government to mobilise private capital and enhance Australia's economic stability.
Research
13 October 2026

Thematic notes on clear, fair & not misleading sustainability-related claims: Addressing greenwashing risks in support of sustainable investments: Third note: impact claims

This ESMA report provides guidance on avoiding greenwashing in sustainability impact claims. It outlines four key principles—accuracy, accessibility, substantiation, and timeliness—while defining theoretical concepts like intentionality and additionality. Practical do’s and don’ts for funds and bonds help market participants ensure communications are clear, fair, and not misleading.
Research
12 October 2026

CEAOB technical advice standard for limited assurance on sustainability reporting

The CEAOB provides technical advice on EU-specific modifications to ISSA 5000 for limited assurance on sustainability reporting. It integrates requirements for ESRS, Taxonomy Regulation, and ESEF, effective from December 2027. Key focus areas include joint assurance, statutory auditor communication, and digital marking up procedures.
Research
25 September 2026

State of blended finance series

Convergence
State of Blended Finance is a research series examining how public, philanthropic and private capital combine to finance sustainable development in emerging markets. It analyses transaction structures, investor participation, capital mobilisation, development impact, market trends and barriers to scaling blended finance.
Benchmark/series
7 October 2026

Poverty in Scotland 2026

Joseph Rowntree Foundation (JRF)
This report analyses poverty in Scotland, revealing that 17% of people live in poverty. It highlights missed reduction targets, particularly for children, and argues for radical local government reform. The research emphasises the need for stable funding and improved public communication to effectively address deepening economic hardship.
Research
5 October 2026

Advancing responsible recycled plastics value chains through traceability and transparency: Learnings from the Responsible Sourcing Initiative

The Circulate Initiative
This report explores implementing traceability in recycled plastics value chains. Drawing on pilots in Viet Nam and Indonesia, it identifies misaligned incentives and data governance as primary barriers. It recommends integrating traceability into existing business processes and provides a decision framework to support organisations at different maturity stages.
Research
1 September 2026

Artificial intelligence and climate change: balancing innovation and sustainability

Bank for International Settlements
This report examines the interaction between artificial intelligence and climate change, highlighting potential for mitigation and adaptation alongside significant environmental costs. It explores two technological trajectories—AI copilot and artificial general intelligence—while discussing implications for central banks regarding productivity, inflation, financial stability, and emerging global policy frameworks.
Research
5 October 2026

Industrial policy via the IPO market

National Bureau of Economic Research (NBER)
This research examines how China uses initial public offering regulations as an industrial policy tool. Between 2002 and 2022, favoured industries saw significantly higher listing activity and proceeds. These firms command a persistent valuation premium, as investors treat government support as a durable fundamental rather than temporary sentiment.
Research
7 October 2026

Digging mining out of diesel dependence: Short-term options to enhance fuel and future-proof industry

Institute for Energy Economics and Financial Analysis (IEEFA)
This report examines Australia's mining industry's heavy reliance on diesel and identifies short-term efficiency improvements to reduce consumption by 10–20%. It highlights critical roles for coal and iron ore sectors, explores barriers like the Fuel Tax Credit system, and proposes policy reforms to enhance national fuel security.
Research
1 October 2026

Asia-Pacific EBMO survey: Labour, trade and responsible business conduct

International Labour Organisation (ILO)
This report analyses how Asia-Pacific employer organisations address trade-related labour requirements and responsible business conduct. While 96 per cent of surveyed EBMOs view these issues as relevant, rising business pressure and capacity constraints — particularly in funding and technical expertise — limit their ability to provide comprehensive member services.
Research
5 October 2026
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