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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SHOW: 16

Role of distributed resources in energy transition: A multi-country perspective

Institute for Energy Economics and Financial Analysis (IEEFA)
This report evaluates distributed energy resources across Australia, India and Bangladesh. It examines rooftop solar and battery uptake, highlighting their role in reducing fossil fuel reliance and grid demand. The analysis provides country-specific recommendations to overcome regulatory barriers, improve financing access and ensure an equitable energy transition.
Research
27 August 2026

Sustainability assurance: Frequently asked questions: The application of materiality under ISSA 5000

International Auditing and Assurance Standards Board (IAASB)
This IAASB publication provides guidance on applying materiality under ISSA 5000. It explains concepts such as double materiality, performance materiality, and aggregation risk. The FAQs assist practitioners in planning and reporting on sustainability assurance engagements, clearly distinguishing between an entity's reporting process and a practitioner's assurance application.
Research
1 June 2026

Powering aviation resilience: SAF and PtX policy design choices for Australia in a shifting global energy system

Roundtable on Sustainable Biomaterials (RSB)
This briefing examines policy choices for scaling sustainable aviation fuels (SAF) and Power-to-X (PtX) in Australia. It highlights the need for integrated policy packages, robust sustainability certification, and cross-portfolio coordination to transition from bio-based fuels to synthetic alternatives, ensuring long-term decarbonisation and fuel security.
Research
7 July 2026

A price on carbon: Building towards an Asian CBAM

Climate Energy Finance (CEF)
This report advocates for an Asian Carbon Border Adjustment Mechanism (CBAM) to harmonise carbon pricing across Asia-Pacific. Focusing on steel, aluminium, and cement, it proposes international collaboration between Australia, China, Japan, Singapore, and South Korea to accelerate industrial decarbonisation, address carbon leakage, and unlock green commodity trade.
Research
5 June 2025

Enabling framework conditions assessment for subnational climate finance in Indonesia

United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)
This report evaluates Indonesia's enabling framework conditions for subnational climate finance. It identifies critical gaps in institutional capacity, financial architecture, and data accessibility. Recommendations focus on expanding urban-specific incentives, leveraging blended finance, and synchronising digital platforms to improve local climate governance and bridge the national investment gap.
Research
1 May 2026

Scaling uptake of insurance in the Municipal Climate Resilience Toolkit: Discussion paper

Cities Climate Finance Leadership Alliance (CCFLA)
This research explores scaling parametric insurance to enhance municipal climate resilience in emerging markets. It identifies key barriers to uptake, maps the existing support ecosystem, and proposes three priority actions to improve the financial viability and affordability of insurance solutions for subnational governments worldwide.
Research
15 July 2026

Pollution pricing in equilibrium: Production, reallocation, and aggregate impacts

National Bureau of Economic Research (NBER)
NBER research into the EU-ETS reveals that carbon pricing reduces emissions primarily through market reallocation and long-run technology adoption, rather than short-run input substitution. Doubling permit prices reduces aggregate emissions by 31% over five years, with moderate impacts on total output and employment across the production network.
Research
25 August 2026

War and corruption: Corruption’s role in Russia’s full-scale invasion of Ukraine

This report examines how corruption enabled Russia’s invasion of Ukraine and explores its escalation during the conflict. It details growth in criminal convictions, systemic theft within the military, and the erosion of procurement transparency. It further analyses the impact of sanctions on Russian oligarchs and the emergence of war beneficiaries.
Research
5 June 2024

Disability employment quotas: Lessons for Indonesia from ASEAN and East Asia

This report analyses disability employment quota systems across Indonesia, ASEAN, and East Asia. It identifies five legal models, ranging from binding levy-subsidy architectures to voluntary incentive-based approaches. Recommendations for Indonesia include clarifying calculation methodologies, establishing structured incentive frameworks, and implementing graduated compliance pathways to improve inclusive employment outcomes.
Research
29 June 2026

Enterprises, supply chains and the transition to formality: Linkages and innovation

International Labour Organisation (ILO)
This ILO research brief examines how multinational enterprises and supply chains drive the transition from informal to formal economies. By leveraging market incentives, technology transfers, and innovative procurement, MNEs can improve working conditions, social protection, and productivity for lower-tier MSMEs, supporting global decent work objectives.
Research
1 August 2026

The SDG partnership guidebook: A practical guide to building high-impact multi-stakeholder partnerships for the Sustainable Development Goals

United Nations Industrial Development Organization (UNIDO)
This guidebook provides a practical framework for building high-impact multi-stakeholder partnerships for the SDGs. It details the partnering lifecycle, essential building blocks like trust and governance, and strategies for business engagement and system transformation. The resource helps organisations become fit for partnering to maximise collaborative value and impact.
Research
15 May 2024

The Box: syndication fee league tables

Anthropocene Fixed Income Institute
This benchmark series provides transparency on bank syndication fees, comparing income from sustainable and unsustainable activities. It tracks league tables for global and regional financial institutions, including the ASEAN and Japanese markets. The analysis enables investors to incentivise behavioural change by identifying banks that continue to prioritise fossil fuel financing.
Benchmark/series
17 June 2026

Fast tracking nature: Leveraging climate maturity for nature transition

World Benchmarking Alliance
This report examines how 750 global companies can leverage established climate maturity to accelerate nature-related transition planning. Findings reveal a significant gap, with 69% possessing climate transition plans compared to just 2% for nature. It identifies four pathways—reporting, risk management, value chain mapping and technical synergies—to bridge this divide.
Research
21 October 2026

Prepare or pay: Counting the cost of climate-fuelled bushfires

Emergency Leaders for Climate Action
This report quantifies the economic burden of climate-fuelled bushfires in Australia, projecting an average annual cost of $6 billion. It examines how climate change intensifies fire weather and provides recommendations for federal investment in preparedness, community resilience, and the rapid reduction of coal, oil, and gas pollution.
Research
21 October 2026

Upgrading financial markets

National Bureau of Economic Research (NBER)
This field experiment in rural Sierra Leone evaluates upgrading Village Savings and Loan Associations into digital financial service agents. While infrastructure expands access, introducing consumer feedback mechanisms significantly improves service quality, transaction usage, and household shock mitigation. Results demonstrate that accountability is essential for developing functional, scalable financial markets.
Research
9 October 2026

Chokepoint disruptions and their macroeconomic consequences

Bank for International Settlements
This report examines the macroeconomic consequences of global supply chain chokepoint disruptions. It finds that rising geopolitical tensions threaten critical nodes, causing significant output losses and price pressures. While substitution and inventories mitigate impacts, policy responses must consider a disruption's centrality and the private sector's capacity to adjust.
Research
15 October 2026
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