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
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
2550 results
REFINE
SHOW: 16

CLIMATEFIT

CLIMATEFIT
CLIMATEFIT is an EU-funded initiative that provides public authorities and investors with tools, databases, and methodologies to develop bankable climate adaptation projects and bridge the resilience finance gap.
Resource hub
10 October 2023

Sustainability-Linked Bond (SLB) Pricer

Anthropocene Fixed Income Institute
Developed by the Anthropocene Fixed Income Institute, the SLB Pricer helps investors value the embedded options and step-up features of Sustainability-Linked Bonds. It provides a quantitative framework to ensure bond structures remain robust and ambitious.
Online tool/database

Workforce heat resilience: An actionable framework to close the execution gap

World Economic Forum
This report provides a framework for businesses to address workforce heat risks. It details a seven-step roadmap to assess climate impacts, design tailored interventions, and scale resilience. With heat-driven productivity losses projected to reach $2.4 trillion by 2030, the document highlights the strategic necessity of protecting workers.
Research
18 September 2026

The age of interconnected risks: How interdependencies are shaping the next generation of systemic crises

London School of Economics and Political Science (LSE)
This report examines rising systemic vulnerabilities driven by interconnected financial, digital, natural, and socio-economic risks. It highlights the gap between market pricing and actual risk, noting how AI, climate change, and geopolitical fragmentation amplify potential crises. It proposes collaborative monitoring and expanded risk-transfer capacity to strengthen global resilience.
Research
21 September 2026

Successful corporate approaches to climate policy engagement

Smith School of Enterprise and the Environment (University of Oxford)
This research examines how leading companies maintain climate policy engagement despite geopolitical challenges. It identifies three core approaches—direct engagement, trade association influence, and coalition forming—driven by business motivations such as competitive advantage and transition plan delivery. Success depends on timing, transparency, and alignment with corporate decarbonisation goals.
Research
16 September 2026

Governing climate credibility: Reviewing the governance of climate and sustainability standards

Oxford Net Zero
An independent review of governance across five leading climate standard-setters: GHGP, GRI, ISO, ISSB, and SBTi. The report evaluates structures, finance, and independence, identifying strengths and transparency gaps. It offers recommendations to enhance accountability, resource governance effectively, and ensure long-term credibility for net zero objectives.
Research
31 August 2026

Sowing the seeds of change through private sector partnerships: Lessons from two seasons of pilots and system-building

International Labour Organisation (ILO)
This ILO report evaluates the BOUZOUR project's efforts to strengthen Lebanon’s cherry sector through private sector partnerships. By establishing a national phytosanitary framework and improving exporter-farmer linkages, the initiative increased farmer incomes by USD 688,564 in 2025, enhanced worker conditions, and expanded access to high-value international markets.
Research
23 September 2026

Public finance in the digital era: Emerging themes 2026

ODI Global
This report explores emerging themes in digital-era public financial management (PFM) for 2026. It examines the integration of artificial intelligence, digital public infrastructure, and earth observation to improve fiscal oversight, tax administration, and public welfare, while highlighting risks from declining international aid and proprietary software lock-in.
Research

Delivering the digital economy: African migrant workers in the United Arab Emirates e-commerce and delivery sectors

Equidem
This report examines the exploitation of African migrant workers within the United Arab Emirates' e-commerce and delivery sectors. It details systemic abuses including recruitment debt, deceptive contracts, and excessive working hours, highlighting how subcontracting models fragment accountability. The findings advocate for stronger international labour standards to protect vulnerable platform workers.
Research
30 May 2026

Beyond energy infrastructure: A flexibility-first approach cuts costs and boosts security

Carbon Trust
This report argues that power system flexibility is core infrastructure essential for energy security and affordability. It demonstrates how quantifying flexibility can reduce costs, citing potential annual savings of £9.6–£16.7 billion in Great Britain by 2050. Policymakers are encouraged to prioritise flexibility-first design over traditional infrastructure-heavy build-out.
Research
18 May 2026

Stewarding a just transition: Frontiers of practice in listed equities

Grantham Research Institute on Climate Change and the Environment
This report analyses just transition practices among 25 investment managers in listed equities. While policy recognition is high, active engagement remains a low priority concentrated in energy and mining. The research identifies barriers such as geopolitical headwinds and provides recommendations for investors, governments, and regulators to mainstream practice.
Research
19 May 2026

Natura Future P&L Tool

Natura
The Natura Future P&L Tool is a free digital platform that enables businesses to measure and monetise their environmental, social, and human impacts. It helps finance professionals integrate ESG externalities into traditional financial analysis to assess a company’s total value creation.
Online tool/database

Clean investment monitor: US update series

Rhodium Group
The Clean Investment Monitor: US Update is a benchmark series providing a comprehensive database of clean energy and transportation investment across the United States. Produced by Rhodium Group and MIT-CEEPR, it tracks the manufacture and deployment of greenhouse gas emission-reducing technologies across manufacturing, energy and industry, and retail segments.
Benchmark/series
11 August 2026

Greenwashing as aspirational signaling: From burden to benefit?

European Corporate Governance Institute (ECGI)
This research analyses the transition of sustainability disclosures from voluntary practices to mandatory legal frameworks in the US and EU. It examines the 'greenwashing enforcement gap' and argues that aspirational signalling, despite inaccuracies, can drive institutional change and attract a prosocial workforce to improve corporate conduct.
Research
18 September 2026

Connecting nature, climate, and capital: From data to decisions: Natural capital accounting in practice

Deloitte Touche Tohmatsu Limited (Deloitte)
This research explores Natural Capital Accounting in New Zealand, focusing on the SEEA EA framework. It provides practical steps for businesses to quantify nature-related risks and dependencies. Through case studies, it demonstrates how environmental data informs investment, lending, and strategic management to enhance organisational resilience and long-term value.
Research
21 September 2026

Asking better questions on nature: For chief financial officers

Taskforce on Nature-related Financial Disclosures (TNFD)
This guide helps Chief Financial Officers integrate nature-related issues into financial decision-making. It outlines how to identify dependencies, assess risks and opportunities, and respond to evolving disclosure expectations. The report emphasises nature as a core driver of performance, resilience and long-term value creation within the TNFD framework.
Research
2 June 2026
PREV
19 of 160
NEXT
Ask Alma
Join or sign in to use Alma, Altiorem’s AI Agent. Free members get 5 questions a month.