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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UDB Currency Risk-Sharing Facility: Instrument design report

Climate Policy Initiative
The UDB Currency Risk-Sharing Facility manages foreign exchange risks for climate lending in Uganda. By combining partial hedging with tail-risk guarantees, it offers a cost-effective alternative to traditional instruments. This facility enables affordable local-currency financing while protecting the bank's balance sheet against significant Ugandan shilling depreciation.
Research
19 May 2026

Carbon Impacts Tracer

The Carbon Impacts Tracer is a scientific tool that links CO2 emissions from specific fossil fuel projects and companies to global warming impacts. It enables users to quantify climate consequences such as heat stress, crop loss, and coral degradation.
Online tool/database

Adaptbase Search

Adaptbase Search is an AI-powered knowledge base that structures climate adaptation data from global city plans. It allows finance professionals to track urban resilience investments, benchmark city responses to climate hazards, and verify adaptation claims through a standardised knowledge graph of actions and outcomes.
Online tool/database
1 September 2026

Realities of artisanal and small-scale copper and cobalt mining in Lualaba province, DRC

International Peace Information Service (IPIS)
IPIS and IBGDH mapped 51 artisanal copper and cobalt mines in Lualaba, DRC, employing an estimated 109,000 miners. The study finds few viable designated zones, cooperative elite capture, tension with industrial concessions, unsafe conditions, child labour and extortion by state agents, and recommends creating legal spaces for artisanal miners.
Research
21 September 2026

The Omnibus I Directive and the EU sustainable finance trilemma: Sustainability, simplification and harmonization

European Corporate Governance Institute (ECGI)
This research analyses Directive (EU) 2026/470 (Omnibus I Directive), which simplifies the Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive. It examines how narrowing regulatory scope and removing substantive obligations impacts the balance between sustainability, simplification, and harmonisation within the European Union's financial framework.
Research
1 September 2026

Old workers, young machines: Can AI and automation offset population ageing?

Bank for International Settlements
This report assesses the capacity of artificial intelligence and robots to automate ageing workforces across 135 economies. While automation could offset demographic pressures, its effectiveness is limited because ageing often occurs in sectors with low automation potential, such as health and agriculture, particularly in several fast-ageing advanced economies.
Research
24 September 2026

Liability and pricing of dual-use AI

National Bureau of Economic Research (NBER)
This research analyses AI provider liability for dual-use models enabling both cyberattacks and defence. It demonstrates that while liability can improve welfare by reducing contest resources through higher prices, it may increase harm by weakening precautions. Market competition and guardrail incentives significantly influence optimal liability shares.
Research
22 September 2026

Innovation, business cycles, and the climate transition

National Bureau of Economic Research (NBER)
This research documents that non-green innovation is procyclical, while green innovation is countercyclical. This divergence is driven by green technologies' backloaded profit structures and the reduced cost of skilled R&D labour during downturns. The study highlights that innovation subsidies are significantly more effective when implemented during economic contractions.
Research
16 September 2026

Economics of demand-side and supply-side climate policies

National Bureau of Economic Research (NBER)
This research evaluates demand-side and supply-side climate policies, recommending a portfolio that combines carbon use and extraction pricing to mitigate emissions leakage. It emphasises transmission reform, innovation support, and green industrial policies while analysing the domestic and global distributional consequences for low-income and major fossil fuel producing nations.
Research
23 September 2026

Developing regional climate resilience investment plans and project pipelines: Implementation guidance to support regions through the Adaptation Investment Cycle

This guidance outlines the six-phase Adaptation Investment Cycle for European regions to develop Climate Resilience Investment Plans. It details how to address financing barriers, conduct economic appraisals, and structure bankable project pipelines, aiming to bridge the adaptation funding gap through strategic public and private sector engagement.
Research
10 September 2026

Guidebook: Mobilising private sector finance for climate change adaptation

Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
This guidebook provides a structured framework for designing and financing climate change adaptation projects in India. It addresses barriers to private sector participation, offers methodologies for risk and impact assessment, and explores diverse funding mechanisms, including blended finance, green bonds, and catastrophe insurance, to bridge the significant adaptation funding gap.
Research
1 March 2019

Powering up: Business perspectives on electrification

A global survey of 1,994 business leaders across 18 markets reveals overwhelming support for clean electrification. While 90% expect largely electric operations by 2035 to improve energy security and competitiveness, 72% believe government policy is moving too slowly, citing grid constraints and high upfront costs as significant barriers.
Research
13 June 2026

From planetary hazard to financial stability: Disentangling climate risk and institutional responsibility

Columbia Center on Sustainable Investment
This report identifies the misalignment between institutional mandates and climate risk expectations. It distinguishes between planetary, economic and financial risks, outlining six distinct responses. The authors argue that current frameworks distract from real-economy decarbonisation and shift climate costs onto public balance sheets, requiring clearer policy distinctions and instruments.
Research
1 June 2026

Sovereign risk ceilings: Rethinking methodology through risk disaggregation

Columbia Center on Sustainable Investment
This report critiques sovereign ceiling practices in credit ratings for emerging market infrastructure. It proposes a disaggregated framework to assess eight specific transmission channels and mitigants, arguing that empirical data shows high survival rates for well-structured projects during sovereign crises, contrary to current blanket rating caps.
Research
1 May 2026

Government announced increases in carbon pricing and their implications for corporate valuations

EcoMap
This report explores global corporate environmental costs, finding that unpriced carbon emissions represent a material risk to valuations. Analysing approximately 20,000 companies, it illustrates how projected carbon price increases in jurisdictions like Norway and Canada could significantly erode enterprise values, especially within the aviation and maritime sectors.
Research
13 May 2026

Ready-to-Fund Resilience Toolkit

A framework and diagnostic tool developed by the American Society of Adaptation Professionals to help climate projects move from planning to investment-ready status. It provides criteria for assessing project maturity, equity, and financial feasibility.
Online tool/database
14 December 2023
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