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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The Sustainable Development Goals Report 2026
This 2026 report evaluates global progress towards the Sustainable Development Goals. It reveals that only 36 per cent of targets are on track, with progress hindered by financing gaps and climate crises. The document also highlights the critical role of data and AI in future monitoring.
Three ways to move a company: A typology of best-practice investor engagement
This research examines three distinct models of investor engagement through case studies of BP, Honeywell and Bâloise. It highlights how financial-materiality framing and structural shifts in stewardship, including the fragmentation of 'Big Three' voters and SEC regulatory changes, are reshaping corporate governance and activist strategies for 2026 and 2027.
The GIIN Climate Solutions Investing Framework: A resource for asset owners to move from ambition to allocation
This research provides a framework for asset owners to evaluate climate mitigation investment strategies. It outlines foundational concepts and four criteria for selection: identifying climate theses, quantifying decarbonisation contributions, understanding prioritisation, and managing uncertainties. The resource aims to help investors transition from climate ambition to effective capital allocation.
The impact of climate change on human health and pharmaceuticals
This research review examines how climate change and extreme weather increase morbidity across major organ systems. It highlights how rising temperatures and humidity compromise pharmaceutical stability and efficacy, particularly for vulnerable populations. The report calls for updated clinical guidelines and climate-resilient pharmaceutical regulations to safeguard public health.
Impact of an Enterprise Template 1.3
A structured Excel-based template from Impact Frontiers used to measure and report enterprise impact performance using the five dimensions of impact and the ABC classification system.
Charting the path: Foundations for a scalable First Nations investment market in Australia
This research outlines foundations for a scalable First Nations investment market in Australia. It identifies systemic barriers and proposes a theory of change focused on representation, systems alignment, and capital flows. The report recommends embedding cultural authority into governance and utilising blended finance to support First Nations economic self-determination.
Ocean investment protocol: A multi-stakeholder plan to enable funding for the sustainable ocean economy
This report outlines a multi-stakeholder framework to accelerate funding for a sustainable ocean economy. It provides specific recommendations for financial institutions, insurers, and governments to manage systemic risks and mobilise the estimated one trillion dollars in additional finance required by 2030 to meet global climate and biodiversity targets.
A practitioner's guide to impact vehicle structuring
This guide provides a six-step roadmap for designing and structuring impact investment vehicles. It offers practical frameworks for assessing market gaps, establishing partnerships, and defining investment and impact strategies. Featuring seventeen global case studies, the report emphasises mobilising domestic capital and using blended finance to address underserved social and environmental needs.
Research primer: Corporate political activity
This research primer examines the risks and motivations behind corporate political activity. It highlights how indirect donations through third-party groups can lead to reputational misalignment and potential corruption. The report advocates for robust board oversight and transparency, recommending the CPA-Zicklin Framework to align political spending with core values.
Financing Nature: A mid-decade update: From isolated progress to implementation at scale
This report updates the global biodiversity financing landscape, identifying a US$1.317 trillion annual funding gap. It highlights that nature-negative flows reach US$7.3 trillion annually. Key recommendations include urgent subsidy reform, scaling nature-based solutions, and leveraging technological innovation to transition from isolated progress to large-scale implementation.
Climate-related risks, opportunities and impacts – Identification to quantification: An approach for identifying and assessing climate-related risks and opportunities and their associated anticipated impacts and anticipated financial impacts
This guidance for New Zealand climate reporting entities details a five-phase framework to identify and assess climate-related risks and opportunities. It provides a structured approach for moving from qualitative impact assessment to the quantification of financial impacts, supporting compliance with climate standards and strengthening strategic resilience.
Manufactured consent: Stopping the harm from manipulative lead generation
Lead generation in Australia's digital economy has become a significant source of consumer harm, involving the harvesting of contact details for sales pitches. This report examines manipulative practices that manufacture consent to avoid consumer protections, highlighting the $1 billion loss from the First Guardian and Shield Master Funds collapse.
State of sustainable business 2026
This 2026 research identifies a shift toward a pragmatic era in corporate sustainability, dominated by regulatory compliance. Key findings reveal a disconnect between sustainability teams and executives, stagnant budgets, and a focus on direct operations. AI adoption is rising for reporting, though formal governance remains nascent.
Oil spill 2: How fossil fuel interests are polluting the US's carbon market rulemaking
This report investigates the influence of fossil fuel companies and trade associations on US carbon market regulations. It details extensive lobbying in California and representative roles at the federal level, arguing that these efforts maintain low-quality credits to delay genuine decarbonisation and enable greenwashing.
Sustainable Procurement Implementation Framework
The Sustainable Procurement Implementation Framework, developed by the UN Global Compact, provides private sector procurement teams with practical, step-by-step guidance to embed ESG priorities into the procurement cycle and supply chain management.
Corruption perceptions index series
The Corruption Perceptions Index is a global benchmark series assessing perceived public sector corruption levels across 182 countries and territories. Produced by Transparency International, the index draws on independent data to provide comparative scores, assisting stakeholders in identifying governance risks and evaluating the effectiveness of anti-corruption reforms and institutional integrity.