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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Engaging the ICT sector on human rights: Discrimination
This report examines the risks of discrimination in the Information and Communication Technologies sector and its impact on human rights. It provides company guidance on eliminating discrimination and promoting inclusion, as well as investor guidelines for holding companies accountable.
Engaging the ICT sector on human rights: Conflict and security
This report provides an overview of the main human rights instruments and adverse impacts of the ICT sector in conflict-affected areas, emphasising its role in promoting security and other human rights while highlighting the potential risks of new technologies in this context. It also includes investor guidance to help evaluate if companies are meeting their human rights responsibilities.
Engaging the ICT sector on human rights: Child rights
This briefing explores the risks and opportunities Information and Communication Technologies (ICT) companies face in relation to children's rights. It highlights the importance of adhering to international standards and implementing internal policies and practices that prioritise the most severe impacts on children. Investors are encouraged to hold companies accountable.
Dutch pension funds agreement on responsible investment
The Dutch Pension Funds Agreement on Responsible Investment outlines the policies and procedures needed for pension funds to prevent, mitigate, and remediate against negative social and environmental consequences of investments. The agreement promotes long-term shareholder engagement and encourages due diligence in outsourcing, reporting, and transparency.
Digital safety risk assessment in action: A framework and bank of case studies
This report contains a framework and case studies for digital safety risk assessment. The case studies cover topics such as trust and safety best practices, human rights due diligence, and child safety in gaming and immersive worlds.
Beyond explainability: A practical guide to managing risk in machine learning models
This report offers a comprehensive guide for effectively managing risk in machine learning models. It presents a framework that enables data science and compliance teams to create better, more accurate, and more compliant models. The report stresses the importance of understanding the data used by models and implementing three lines of defence to assess and ensure their safety.
Artificial intelligence: The public policy opportunity
The artificial intelligence (AI) opportunity is here, and it's transforming industry and society. Governments must create public policy environments that encourage AI innovation, while mitigating negative consequences. This report by Intel outlines several key recommendations necessary to realise the potential of AI and to prepare for this transformative technology.
AI policy principles
This report outlines the responsibility of industry and governments in promoting responsible development and use of artificial intelligence. The policy principles focus on the integration of principles into the design of AI technologies, investment in AI research and development, and collaboration through public-private partnerships.
Addressing harmful online content: A perspective from broadcasting and on-demand standards regulation
This discussion paper presents broadcasting and on-demand standards regulation as a model to address harmful online content. It calls for transparency in platform moderation, a flexible approach to regulation in an environment of free expression, and harmonisation of a regulatory approach for globally accessible content.
AI act: Laying down harmonised rules on artificial intelligence and amending certain union legislative acts
The EU Commission has published a regulation that establishes harmonized rules on artificial intelligence (AI) while amending certain union laws. Stakeholders mostly agree on the need for action in the field of AI, but warn the Commission to avoid duplication and overregulation. The regulation will require an appropriate level of human and financial resources.
International Federation of Accountants (IFAC)
The International Federation of Accountants (IFAC) is a global organisation representing the accounting profession. It fosters global financial stability by promoting quality accounting and auditing standards, ethical practices, and professional development.
First Australians Capital
First Australians Capital is a non-profit organisation fostering economic independence for Indigenous Australians. Empowering Indigenous entrepreneurs, it provides financial support, mentorship, and business resources. Enhancing economic self-determination, the organisation strives for sustainable Indigenous business growth.
IDEEA Group
IDEEA Group is a consultancy specialising in natural capital accounting, a method to measure the value of nature's benefits. They help businesses understand the environmental impact of their activities through data and scientific methods.
Australian Ethical
Australian Ethical is a leading ethical investment manager in Australia, offering responsible and sustainable investment options. With a focus on positive impact, they provide ethical superannuation, managed funds, and investment solutions, aligning investments with environmental, social, and governance (ESG) considerations. Explore ethical financial choices with Australian Ethical.
Pollination
Pollination Group is a sustainable finance advisory firm providing expertise in environmental, social, and governance (ESG) matters. Specialising in accelerating the transition to a low-carbon economy, they offer strategic advisory services and innovative solutions for clients aiming to drive positive impact and sustainable growth in their businesses.
Nordic Sustainability
Nordic Sustainability provides expert sustainability consulting services, aiding businesses in implementing environmentally responsible practices. With a focus on sustainable development, they offer tailored solutions to enhance corporate responsibility and reduce environmental impact.