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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Hong Kong taxonomy for sustainable finance (phase 2A)

Hong Kong Monetary Authority (HKMA)
Phase 2A of the Hong Kong Taxonomy for Sustainable Finance sets out detailed criteria for classifying environmentally sustainable activities, aligned with international taxonomies. It covers additional sectors, technical screening thresholds, and transition activities, aiming to enhance transparency, comparability and capital allocation towards climate mitigation and adaptation in Hong Kong.
Research
22 January 2026

Hong Kong Monetary Authority (HKMA)

Government Organisations & Departments
Hong Kong Monetary Authority (HKMA) is Hong Kong’s central banking institution and de facto central bank, established in 1993. It maintains currency stability under the Linked Exchange Rate System, supervises banking and financial institutions, promotes financial system integrity, manages the Exchange Fund and supports Hong Kong’s role as an international financial centre.

Hong Kong Monetary Authority (HKMA) is Hong Kong’s central banking institution and de facto central bank, established in 1993. It maintains currency stability under the Linked Exchange Rate System, supervises banking regulation and financial infrastructure, manages the Exchange Fund and supports Hong Kong’s role as a leading international financial centre.
Organisation
1 research item

Global pension transparency benchmark

Top1000funds.com
The Global Pension Transparency Benchmark is a benchmark series initiated in 2021 that assesses how clearly major pension funds disclose information on value-generation for stakeholders. It evaluates public disclosures across four equally weighted factors — governance and organisation, performance, costs and responsible investing — using a structured scoring methodology. The purpose is to promote better transparency and accountability in pension reporting. Finance professionals can use the benchmark to compare disclosure practices, inform improvements in fund reporting and align with evolving global standards.
Benchmark/series

National Energy System Operator (NESO)

Government Organisations & Departments
National Energy System Operator (NESO) is Great Britain’s public energy system operator and strategic planner, balancing electricity and gas networks to ensure reliable, affordable power while supporting the UK’s transition to net zero. NESO integrates system operations, planning and innovation with stakeholders to enable clean energy growth and security of supply.

National Energy System Operator (NESO) is Great Britain’s public energy system operator and planner, balancing electricity supply and demand and coordinating electricity and gas network planning to ensure secure, affordable power. NESO supports clean energy transition, net zero targets and strategic infrastructure development while engaging industry and government partners.
Organisation
1 research item

Europe sustainable development report 2025: SDG priorities for the new EU leadership

Sustainable Development Solutions Network (SDSN)
The Europe Sustainable Development Report 2025 assesses EU, EFTA, UK and candidate countries’ progress on the SDGs using updated indices. It highlights stalled convergence, rising within-country inequalities and significant international spillovers, and calls for scaled-up green, social and multilateral investment under the EU’s 2024–2029 leadership.
Research
21 January 2025

Understanding rights at work: A guide to key terms related to fundamental principles and rights at work, trade and supply chains

International Labour Organisation (ILO)
This guide explains key terms related to fundamental principles and rights at work, including freedom of association, collective bargaining, forced and child labour, discrimination and living wages. It outlines links to trade, supply chains, due diligence and international labour standards, supporting consistent interpretation in policy and corporate practice.
Research
29 November 2025

Global cybersecurity outlook 2026: Insight report

World Economic Forum
Global Cybersecurity Outlook 2026 examines AI-driven threats, geopolitical volatility and supply chain vulnerabilities shaping cyber risk. Drawing on a global survey, it highlights rising AI-related risks, escalating cyber-enabled fraud, regulatory fragmentation and persistent skills shortages, emphasising resilience, ecosystem collaboration and economic impacts as strategic priorities.
Research
14 January 2026

Invisible barriers: How gender norms impact financial inclusion A framework for classifying norms and developing strategies to address them

Consultative Group to Assist the Poor (CGAP)
This CGAP Focus Note presents a framework classifying gender norms by strength and prevalence to address barriers to women’s financial inclusion. Drawing on diagnostics in Rwanda, Tanzania and Uganda, it outlines four intervention strategies for development and market actors to transform financial systems and advance women’s economic empowerment.
Research
18 September 2025

Systems-informed stewardship: Reimagining investment stewardship for a sustainable future series

This series sets out a systems-informed framework for reimagining investment stewardship. It examines stewardship as an interconnected system shaped by policies, practices, resource flows, relationships, power dynamics and mental models, and proposes practical shifts to embed responsibility, design for complexity, and manage for long-term sustainability outcomes.
Benchmark/series
1 September 2025

Systems-informed stewardship part III: Reimagining stewardship for a sustainable future

This article presents systems-informed stewardship as a new approach to advancing sustainability across the finance sector. It outlines two interdependent lenses and three practical shifts, embedding responsibility, designing for complexity, and managing adaptively to improve stewardship effectiveness.
Article
18 February 2026

Global trends in climate change litigation series

Grantham Research Institute on Climate Change and the Environment
This series reviews global developments in climate change litigation, tracking case numbers, jurisdictions, claimant and defendant trends, and evolving legal strategies. Drawing on international litigation databases, it analyses patterns in claims against governments and corporations, highlighting emerging themes in climate governance, accountability and legal risk.
Benchmark/series
23 July 2025

The production gap series

Stockholm Environment Institute
This benchmark series examines the gap between governments’ planned fossil fuel production and pathways consistent with international climate goals. It assesses alignment with temperature limits by reviewing national production plans and policy signals, providing a consistent framework to track progress and comparability across editions.
Benchmark/series
22 September 2025

Sustainable finance progress tracker series

Australian Sustainable Finance Institute (ASFI)
This benchmark series provides an annual, independent assessment of progress in implementing Australia’s sustainable finance roadmap and action plan. It tracks policy, regulatory, market and institutional developments, offering a consistent framework to monitor how the financial system is aligning with sustainability objectives over time.
Benchmark/series
1 November 2025

China sustainable investment review series

China Sustainable Investment Forum
The China Sustainable Investment Review is a recurring research series that provides a structured overview of the development of China’s sustainable investment market. It examines policy evolution, market practices, product types, and ESG integration across financial institutions using publicly available information.
Benchmark/series
1 December 2025

The MSCI sustainability institute net-zero tracker series

MSCI Inc.
The MSCI Sustainability Institute Net-Zero Tracker is a periodic benchmark series that monitors how listed companies align with global climate goals. It provides a consistent framework for assessing emissions pathways, transition readiness, disclosure practices and climate-related investment context across markets and sectors.
Benchmark/series
29 January 2026

Ecosystem tipping points: Understanding the risks to the economy and the financial system

UCL Institute for Innovation and Public Purpose
This report analyses ecosystem tipping points as systemic risks to economies and financial systems, highlighting non-linear, irreversible ecosystem collapse. It finds current models underestimate impacts and urges precautionary, ecosystem-focused policy and financial regulation to protect price and financial stability.
Research
1 April 2024
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