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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Crushed series
CRUSHED is a longitudinal research series by the Safe in India Foundation assessing worker safety in India’s automotive manufacturing and supplier ecosystem. Drawing on annual field evidence across multiple years, the series tracks workplace conditions, governance practices, and enforcement gaps to support consistent analysis over time.
MIT Center for Transportation & Logistics
MIT Center for Transportation & Logistics (MIT CTL) is a research centre advancing supply chain management, logistics and transportation systems.Based at Massachusetts Institute of Technology, it produces applied research, executive education and industry partnerships focused on resilience, sustainability, digital innovation and global supply chain performance across sectors worldwide today.
European Centre for Constitutional and Human Rights (ECCHR)
European Center for Constitutional and Human Rights is an independent human rights organisation using strategic litigation and legal advocacy to advance accountability worldwide. ECCHR works on business and human rights, international crimes, migration, and democratic freedoms, producing casework, research, and public interventions for courts, policymakers, and civil society globally.
The state of the climate series
This benchmark series provides concise annual assessments of the global climate, using consistent scientific indicators to monitor environmental conditions, human pressures, and system responses. It is designed to support structured analysis and comparison over time for researchers, policymakers, and finance and sustainability professionals.
Peoples' climate vote series
The Peoples’ Climate Vote is a global survey series capturing public perspectives on climate change, policy priorities and collective action. Led by international institutions, it provides a consistent framework to understand how people experience climate impacts and how they expect governments, businesses and global actors to respond.
Banking on climate chaos series
The Banking on Climate Chaos is a multi-year research series assessing how major global banks finance fossil fuel activities. It provides a consistent framework to review lending and underwriting linked to fossil fuels and expansion, supporting year-on-year comparison and broader analysis of banking practices.
Endowment impact benchmark series
The Endowment Impact Benchmark is a benchmark series that provides a structured assessment and benchmarking framework for endowments and foundations. It evaluates policies, governance, management and transparency related to sustainable and impact investing, enabling consistent comparison and ongoing progress tracking across participating institutions.
Net zero atlas series
The COP Net Zero Atlas is an annual research series examining transition and physical climate risks across major economies. It provides a structured framework to assess national climate commitments, policy pathways and exposure to climate hazards, supporting comparative analysis for investors and policymakers.
State of the global climate series
The State of the Global Climate is an annual benchmark series produced by the World Meteorological Organization that synthesises authoritative observations across the climate system, including the atmosphere, oceans and cryosphere, to provide a consistent, comparable evidence base for global climate monitoring, policy analysis and long-term assessment.
State and trends of carbon pricing series
The State and Trends of Carbon Pricing series provides an annual, global overview of carbon pricing policies and carbon markets. It reviews the development and structure of carbon taxes, emissions trading systems, and crediting mechanisms to support policy, regulatory, and market analysis.
Measuring companies’ environmental and social impacts: An analysis of ESG ratings and SDG scores
This study compares ESG ratings with SDG scores across major providers. It finds little correlation. SDG scores align with investor exclusions and EU Taxonomy assessments, while ESG ratings largely measure financial risk exposure, not real-world environmental or social impacts.
Climate risk self-assessment survey series
This series presents APRA’s Climate Risk Self-Assessment Surveys, which review how APRA-regulated entities approach governance, risk management, metrics, targets and disclosure of climate-related financial risks. It provides a consistent, periodic view of industry practices and alignment with prudential guidance over time.
World Meteorological Organization (WMO)
World Meteorological Organization (WMO) is a United Nations specialised agency coordinating global cooperation on weather, climate, hydrology and related environmental services. WMO sets international standards, publishes authoritative climate and weather reports, supports early warning systems, and strengthens climate resilience, risk management and scientific data sharing worldwide, across governments and communities.
Climate fiduciaries: part II – the duty of even-handedness
This article explores the fiduciary duty of even-handedness and its implications for climate-aware pension fund investing, focusing on emerging legal challenges in Australia and Canada. It argues that unmanaged climate risk may breach trustees’ obligations to act equitably across generations, particularly where younger members bear disproportionate long-term harm.
Systems-informed stewardship part I: Reshaping sustainable and impact finance through systems thinking
This article introduces systems thinking and explains how it is reshaping sustainable and impact finance by addressing interconnected systemic risks like climate change and inequality. It outlines four emerging applications; from systemic risk management to systems-informed stewardship, highlighting the implications for investors’ roles, tools, and decision-making.
Directors’ duties navigator: Climate risk and sustainability disclosures series
This is a series of legal and governance primers examining directors’ duties and corporate disclosure obligations in relation to climate and sustainability risks. It provides jurisdictional analysis and practical guidance to support board oversight, risk management and reporting as regulatory and market expectations evolve.