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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In pursuit of deep impact and market-rate returns: KL Felicitas Foundation's journey
The report is an update of NPC’s 2015 review of the KL Felicitas Foundation, Investing for impact: Practical tools, lessons, and results. It explores how the KL Felicitas Foundation’s impact investing portfolio balances social impact with financial return.
New Philanthropy Capital
New Philanthropy Capital (NPC) is a consultancy think tank dedicated to helping the social sector make the most of its resources to help donors make more informed decisions on how to achieve the greatest possible impact.
Measuring the economic impact of short-termism
Measures corporate long- and short-termism systematically. Assesses and quantifies the effects of each approach on corporate financial performance and microeconomic growth. Findings show that long-term approaches outperform short-term companies on key economic and financial metrics.
Tobacco: Reviewing the growing financial risks
Addresses the performance declines in the tobacco industry and presents evidence of how it can be a financial risk for investors. It examines industry trends and outlooks in the context of varying future scenarios and provides recommendations to support future investment decisions.
Scaling finance for the Sustainable Development Goals
Explores the role of corporate partnerships and financial intermediaries that can scale finance and increase capital and activities in regions that are key for the realisation of the Sustainable Development Goals (SDGs). Through case studies, it illustrates various pathways for capital markets to maximise SDG investments at acceptable risk levels.
Paris Agreement
The Paris Agreement is an agreement between Parties to the United Nations Framework Convention on Climate Change that recognises the need to address climate change through adaptation and mitigation measures as a nationally and internationally collaborative effort. Parties agreed to keep global temperature rises to below 2°C above pre-industrial levels.
Tech giants' investments in renewable power purchase agreements lead the way: Saving money while the sun shines (and the wind blows)
Information and communication technology giants are leading the private sector in the uptake of power purchase agreements and direct renewable investment. There is a strong business case behind their investments, which also contributes to their overall carbon emissions reduction plan
Criterion Institute
A non-profit think tank that works with social change-makers to demystify finance and broaden their perspective on how to engage with and shift financial systems. Working to transform relationships of power in finance by equipping leaders to engage systems of finance and reimagine new approaches to investment strategies.
2 degrees of separation: Transition risk for oil and gas in a low carbon world
This methodology was developed for the supply side data and demand scenario used in the asset level analysis of oil and gas production in a carbon constrained world. It shows the marginal costs for oil and gas produced by intersecting 2°C demand with supply curves are higher than the currently prevailing prices for those fuels.
Carbon Tracker Initiative
Carbon Tracker Initiative is an independent financial think tank that carries out in-depth analysis on the impact of the energy transition on capital markets and the potential investment in high-cost, carbon-intensive fossil fuels.
An investor briefing on the apparel industry: Moving the needle on responsible labour practices
This report highlights why responsible labour practices in the apparel industry matter for investors. Drawing on investor case studies, the report explains how to implement effective strategies that address risks and negative human rights impacts in investee companies and their supply chains.
A blueprint for mobilizing finance against slavery and trafficking
The blueprint is the final report of the Liechtenstein Initiative Financial Sector Commission on Modern Slavery and Human Trafficking. The report covers goals and implementation strategies to strengthen the role of the financial sector in the global effort to end modern slavery and human trafficking, and accelerate action in line with the 2030 Agenda.
The Tobacco Report: How divesting from tobacco affected returns over 20 years
This report discusses the investment performance of investment portfolios containing tobacco companies and those that excluded tobacco companies. The research concludes that there was no statistically different performance between portfolios that included and excluded tobacco companies over the last 20 years.
The dialogue: The impact of climate change on mortality and retirement incomes in Australia
This report analyses climate change risks to Australians’ health and finances to understand the implications climate change poses to insurers, pension providers and policy-makers. Finding that bushfires, heatwaves and infectious illnesses pose risks to human health and finances resulting in higher mortality, lower superannuation balances and lower retirement incomes.
Fiduciary duty in the 21st century: Final report
This is the final report from a four-year, multi-stakeholder/multi-jurisdiction research and engagement exercise. It demonstrates that environmental, social and governance integration is a component of investors' fiduciary duty. In order to fulfill this duty, regulators and policymakers must better understand fiduciaries’ needs and establish policies that support this approach.
Commonwealth Modern Slavery Act 2018: Guidance for reporting entities
Australian Government guidance to entities reporting under the Modern Slavery Act 2018. The guidance provides information on what is modern slavery, how it might impact on reporting entities, what obligations entities have under the Act, and how to report against mandatory criteria using case studies as illustrations.
