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.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
1793 results
REFINE
SHOW: 16

Green industrial policy’s unfinished business: A publicly managed fossil fuel wind-down

Roosevelt Institute
The report argues that green industrial policy must actively manage a fossil fuel wind-down. It contends that renewables expansion alone is insufficient, calling for public planning, regulation, and ownership to ensure equitable decarbonisation and prevent fossil fuel liabilities shifting to the public.
Research
17 July 2024

Connecting planetary boundaries and planetary health: A resilient and stable earth system is crucial for human health

The Lancet
The Lancet comment argues that integrating planetary boundaries and planetary health frameworks is essential to protect human health. It outlines health risks from Earth system destabilisation, stresses justice and equity, and calls for coordinated research, policy alignment, and improved monitoring and communication.
Research
15 July 2025

Council on Ethics for the Norwegian Government Pension Fund Global

Government Organisations & Departments
Council on Ethics for the Norwegian Government Pension Fund Global is a government-appointed body advising on ethical standards for sovereign wealth fund investments. It assesses companies against human rights, environmental and governance criteria, and publishes public recommendations on exclusion or observation to support responsible investment by Norway’s Government Pension Fund Global.
Organisation
1 research item

Changing markets foundation

Issue Focused NGOs & Think Tanks
Changing Markets Foundation accelerates sustainability market shifts by exposing irresponsible corporate practices and promoting environmentally and socially beneficial solutions. Working with NGOs and research partners, it drives campaigns on climate, plastics, food systems and fashion to influence markets and public policy. It is an independent environmental advocacy nonprofit.
Organisation
1 research item

Climate Financial Risk Forum (CFRF)

Finance Industry Groups
Climate Financial Risk Forum (CFRF) is a UK financial services industry initiative, jointly established by Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) in 2019. CFRF brings senior leaders together to develop practical climate-related financial risk management guidance, tools and case studies for banks, insurers and asset managers.
Organisation
5 research items

Parry Field Lawyers

Other
Parry Field Lawyers is a New Zealand-based full-service commercial law firm providing legal advice on property, business, employment, disputes, immigration, trusts, and for-purpose sector matters. It supports charities, social enterprises, and impact organisations with governance and compliance resources, operating across multiple offices since 1948.
Organisation
1 research item

Theia Finance Labs (formerly 2° Investing Initiative Germany)

Finance / Corporate Focused NGOs & Think Tanks
Theia Finance Labs is a non-profit research and innovation organisation focused on climate finance and financial system transformation. It develops open research, tools and methodologies to assess climate alignment, transition risk and systemic change, supporting investors, policymakers and financial institutions to align markets with climate goals and sustainability objectives globally.
Organisation
2 research items

Building resilient supply chains: Getting the most out of supplier engagement

We Mean Business
The report outlines how climate-related risks threaten supply chains and presents seven practical steps to strengthen resilience through supplier engagement. It stresses clear objectives, data use, prioritisation, incentives and cross-functional collaboration to drive emissions reduction, improve transparency and align procurement with long-term sustainability and risk-management goals.
Research
4 November 2025

Moving away from mass destruction:109 exclusions of nuclear weapon producers

PAX
The report reviews 109 financial institutions with policies excluding nuclear weapon producers, assessing policy scope and implementation. It finds 55 institutions apply comprehensive exclusions, while others retain gaps or exposures, reflecting growing financial-sector alignment with the Treaty on the Prohibition of Nuclear Weapons.
Research
27 February 2024

The use of the Lavender in Gaza and the law of targeting: AI-decision support systems and facial recognition technology

The report analyses Israel’s alleged use of the ‘Lavender’ AI decision-support system and facial recognition in Gaza, assessing compliance with international humanitarian law. It highlights risks from inaccuracy, bias, automation and opacity, concluding that commanders must retain judgement and verification to meet targeting obligations.
Research
23 May 2025

Supplement to the target market to include information on sustainability related objectives1 and sustainability factors

This supplement outlines a framework for classifying financial products by sustainability objectives under MiFID II. It defines ESG target markets, minimum exclusions, PAIs, and alignment with SFDR and Taxonomy rules across securities, funds, bonds, and certificates.
Research
13 December 2024

Rearm europe, rearm finance: What role for responsible investment in the financing of european defense?

Mirova
Mirova assesses Europe’s defence rearmament and examines how responsible investors could contribute without undermining ESG principles. It argues for selective financing, strict exclusions, and innovative tools such as defence bonds, while maintaining focus on environmental transition and European sovereignty.
Research
5 June 2025

Guidance Handbook

International Capital Market Association
ICMA’s June 2025 Guidance Handbook clarifies practical application of Green, Social, Sustainability and Sustainability-Linked Bond Principles, covering use of proceeds, governance, reporting, verification and market issues. It supports consistent labelling, transparency and market integrity across sustainable debt instruments.
Research
24 June 2025

Exponential Roadmap Initiative

Finance / Corporate Focused NGOs & Think Tanks
Exponential Roadmap Initiative (ERI) is a global, mission-driven organisation accelerating science-aligned climate action. It works with companies, investors and partners to scale climate solutions, assess climate performance, and support pathways to halve global greenhouse gas emissions by 2030 through practical frameworks and collaborative initiatives across business, finance and policy contexts.
Organisation
1 research item

Green finance was supposed to contribute solutions to climate change. So far, it’s fallen well short

The article argues that while climate disclosure and green finance initiatives have expanded since Mark Carney’s “tragedy of the horizon” speech, they have failed to shift capital at the scale required to address climate and nature risks. It contends that deeper structural reforms to financial valuation, incentives and capital allocation are needed to move beyond managing symptoms toward financing real-world solutions.
Article
5 January 2026

Investing with integrity ii: How corruption undermines environmental and social outcomes

Transparency International UK (TI-UK)
The report guides impact investors on how corruption undermines environmental and social outcomes. It outlines linked business integrity and E&S risks, due diligence focus areas, and the importance of coordinated screening, action planning and monitoring across land, labour and pollution to strengthen governance and safeguard development impact.
Research
20 March 2025
PREV
11 of 113
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.