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
2550 results
REFINE
SHOW: 16
Agribusiness Atlas: Facts and figures about the corporations that control what we eat 2026
The Agribusiness Atlas 2026 details the unprecedented concentration of corporate power within global food systems. It examines how dominant firms influence policy, drive environmental degradation, and impact food security. The report advocates for democratic food governance, fair pricing for farmers, and public sector alternatives to curb corporate control.
Building resilient global governance for an era of recurring crises
This report examines strategies for building resilient global governance amidst recurring transnational crises. It advocates for hybrid institutional complexes that balance robust and flexible institutions. By prioritising institutional diversity and leadership, governance systems can better absorb shocks, adapt through innovation, and prepare for future disruptions through institutional learning.
Investing in water-related and dependent infrastructure: Risks, considerations, and opportunities
This report examines water risks as systemic financial threats to infrastructure. It proposes a seven-step decision framework to integrate ecosystem services into project appraisal and financing. Through case studies in Africa and Asia, it advocates for hybrid green-grey solutions and innovative financial mechanisms to address the global water infrastructure gap.
Pricing in resilience: The future of financial services for soil health
This research examines how agricultural finance, markets and policy are transitioning soil health from a conservation goal to a financial metric. It details five forces driving structural carbon demand and seven financial innovations, including carbon warrants and digital verification, designed to reprice risk and unlock institutional capital for regenerative agriculture.
Rethinking readiness: Enhancing the foundations for climate finance in fragile and conflict-affected situations
This report analyses climate finance readiness in fragile and conflict-affected situations. It identifies systemic barriers, including institutional instability and under-resourcing, that prevent readiness support from translating into finance. It proposes four principles to adapt readiness, advocating for a whole-of-government approach anchored in political and fiscal realities.
IPSASB SRS 1, Climate-related disclosures
This IPSASB standard establishes principles for public sector entities to disclose climate-related risks and opportunities. Aligned with IFRS S2, it mandates disclosures regarding governance, strategy, risk management, and performance metrics. The standard prioritises accountability for long-term fiscal sustainability and service delivery, with an effective date of 1 January 2028.
Unlocking textile circularity in the EU: From challenges to opportunities
This report examines barriers and enablers for scaling up textile recycling in the EU. Combining literature reviews with 20 stakeholder interviews, it identifies technological, financial, and regulatory constraints. Recommendations include supporting demand-side measures, funding sorting technology research, and strengthening value chain collaboration to achieve circularity targets.
Generative debunking of climate misinformation
This research introduces 'generative debunking' using large language models to combat climate misinformation. By synthesising psychological best practices with computational tools, the study develops three models using the 'truth sandwich' approach. Expert evaluation indicates that structured prompting and retrieval-augmented generation significantly improve the identification and explanation of logical fallacies.
Public procurement and AI governance: Developing a strategic framework for middle powers
This report evaluates how 'AI middle powers' can use public procurement as a strategic governance tool to mitigate risks from foreign-led frontier AI. It proposes a framework of contractual guarantees and recommends international coordination to increase bargaining leverage, enhance visibility, and secure data sovereignty against technological dependencies.
Measuring what matters: A practical framework to integrate health into urban climate action
This report introduces a practical framework for integrating health co-benefits into urban climate monitoring. It details a five-step process for selecting robust indicators across air pollution, active travel, and sustainable diets. The framework helps cities justify climate policies, enhance accountability, and strengthen public support through evidence-based decision-making.
Leveraging co-creation for city-level climate action and health co-benefits: Policy lessons from citiES 2030
This report explores how evidence-informed co-creation supports city-level climate action and health co-benefits. Using the citiES 2030 platform as a case study, it details the development of practical health indicators and provides recommendations for policymakers, cities, and researchers to strengthen urban climate governance and implementation.
Who pays for growth? Evidence from data centers and the grid
This research examines the impact of data centre expansion on US electricity prices. Findings indicate that entry between 2010 and 2024 increased average retail rates by 2.7%. These costs are concentrated among investor-owned utilities and pronounced in deregulated markets or regions with limited spare capacity.
Cultivating investment: Resilient agriculture can pay off for food companies
Extreme weather and climate change are destabilising agricultural supply chains, eroding traditional risk-management effectiveness. This report demonstrates how investing in regenerative agriculture builds resilience, potentially safeguarding $500 million in annual profits. It provides a framework for companies and investors to mitigate financial risks and secure long-term value.
Maritime chokepoints and the global economy: Evidence from the Strait of Hormuz
This research examines the global economic consequences of maritime disruptions in the Strait of Hormuz. Utilising Portwatch data, the analysis demonstrates that traffic shocks act as stagflationary forces, significantly increasing energy prices, reducing global industrial production, and tightening financial conditions through widened corporate and sovereign bond spreads.
Artificial intelligence adoption in Chinese enterprises: Productivity effects, workforce implications, and policy challenges
This research explores artificial intelligence adoption within Chinese enterprises using qualitative interviews and quantitative surveys. It identifies significant productivity gains, various organisational models, and workforce impacts, including income anxiety and skills gaps. The report highlights the human–AI collaboration paradigm and offers policy recommendations for skills development and governance.
Beyond sovereignty: Nationally led crisis response in East Africa
This report examines the transition towards nationally led crisis response in East Africa. It identifies barriers within international aid structures while highlighting progress in sub-national governance, social protection, and civil society. Recommendations focus on strengthening state accountability and equitable partnerships across Kenya, Somalia, Uganda, South Sudan, and Ethiopia.