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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Global partnerships case study: Measuring and managing financial inclusion outcomes
This case study explores how Global Partnerships adopts outcomes-focused impact measurement and management (IMM) practices. It highlights the importance of tracking both development and intermediate outcomes in financial inclusion to ensure investments genuinely benefit underserved populations and achieve measurable social impact while mitigating potential risks.
Investing for financial inclusion: Four enablers for outcomes measurement and management
The report outlines four essential factors for improving impact measurement and management (IMM) in financial inclusion. These enablers—shared IMM understanding, addressing operational barriers, integrating outcomes into decision-making, and enhancing transparency—aim to align stakeholders across the investment chain to prioritise developmental and intermediate outcomes for inclusive, sustainable finance.
Generative AI, the American worker, and the future of work
The report examines the impact of generative AI on American jobs, noting significant disruption in both cognitive and nonroutine tasks, particularly in middle- and high-wage sectors. It highlights the need for policies that engage workers in AI’s deployment, enhance worker rights, and ensure AI-driven advancements benefit workers while minimising risks.
How to do corporate impact investing
This report outlines how corporate impact investing bridges business goals with positive social and environmental impact. It presents various corporate approaches, explores synergies with internal teams, and identifies strategic benefits, including scaling innovation, aligning with corporate purpose, and accessing new markets. Practical steps guide companies in structuring, engaging stakeholders, and initiating investments for maximum impact.
Impact Europe
Impact Europe connects practitioners, policymakers, and researchers with insights and resources to drive positive social change across Europe. Through evidence-based reports, case studies, and tools, Impact Europe empowers communities to build and share innovative, impactful solutions. This platform facilitates collaboration and best practices for sustainable and social development.
Environmental crimes financial toolkit
This toolkit is a practical resource for finance professionals, outlining key indicators, typologies, and red flags related to environmental crime. Designed to support risk management and due diligence, the toolkit assists in identifying and mitigating financial exposure to environmental crime.
Global coal exit list (GCEL)
The Global Coal Exit List (GCEL) is an online database offering detailed information on companies involved in coal mining, power generation, and associated infrastructure. It assists finance professionals in identifying and divesting from coal-related businesses, promoting sustainable finance practices aligned with reducing reliance on fossil fuels.
The Biodiversity Finance Initiative (BIOFIN)
BIOFIN (Biodiversity Finance Initiative) supports countries in developing and implementing financing solutions for biodiversity conservation. It focuses on integrating biodiversity into national financial strategies and investment plans. By promoting innovative funding mechanisms, BIOFIN aims to enhance sustainable development and ensure effective resource management for natural ecosystems.
OECD guidelines for multinational enterprises on responsible business conduct
This guide provides voluntary standards for responsible business, covering areas such as human rights, environmental impact, anti-corruption, and stakeholder engagement. It emphasises on climate goals, technology due diligence, and transparency in lobbying and reporting, supporting sustainable development and fair business practices globally.
Partnership for Biodiversity Accounting Financials (PBAF)
Partnership for Biodiversity Accounting Financials (PBAF) is dedicated to advancing biodiversity measurement and valuation in finance. By uniting stakeholders, PBAF aims to enhance biodiversity integration into financial decision-making. The organisation fosters collaboration and provides resources to promote sustainable investment strategies that contribute to global biodiversity goals and accountability in the financial sector.
Land and Climate Review
Land and Climate Review focuses on advancing dialogue and collaboration around land use and climate change issues. The organisation provides research, insights, and practical guidance to inform decision-makers. It aims to promote evidence-based solutions that enhance sustainable land management and climate resilience, supporting the integration of sustainability into finance practices.
Accounting for Nature
Accounting for Nature is an organisation focused on enhancing environmental accounting practices. It provides a framework for measuring and reporting the impact of projects on nature. Through innovative methodologies, it supports businesses and governments in making informed decisions that promote sustainability and transparency in environmental stewardship.
Nature Action 100
Nature Action 100 is a global initiative that mobilises investors to engage with corporations on climate change. It aims to ensure companies take necessary actions to reduce greenhouse gas emissions and align with the Paris Agreement. The initiative fosters collaboration and accountability among investors for sustainable practices.
Finance for biodiversity: Guide on biodiversity measurement approaches
The report offers financial institutions insights into measuring biodiversity impacts and dependencies through selected approaches, including sector and location screening, and biodiversity footprinting. It emphasises tools like ENCORE and IBAT, with a focus on alignment with global biodiversity goals and effective biodiversity risk assessment in portfolios.
Mobilizing finance for nature-based solutions: New business opportunities and capital flows
The report explores the role of financial institutions in driving investments towards nature-positive initiatives. It highlights key challenges and opportunities in biodiversity financing, focusing on innovative financial models, carbon markets, and ecosystem service monetisation. The report presents case studies from Southeast Asia and proposes solutions like blended finance to de-risk projects and enhance collaboration across sectors.
Sustainable investing: Evidence from the field
This report surveys 509 equity portfolio managers on how they integrate environmental and social (ES) factors into investment decisions. Over 75% of respondents, including traditional investors, use ES factors, driven primarily by financial motivations. Constraints such as fund mandates influence these decisions, but most managers avoid sacrificing financial returns for ES performance.