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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Forests & Finance Coalition
Forests & Finance is a database tracking billions in capital flows to forest-risk commodity companies. It provides transparency on financial links to deforestation and human rights risks.
C-ROADS Climate Change Policy Simulator
C-ROADS is a policy simulation tool developed by Climate Interactive and MIT Sloan to visualise how national emission reduction pledges impact global temperature and sea levels.
The connected reporting landscape: GAA Connectivity in Reporting Series
This report examines the conceptual and practical frameworks for connected reporting. It emphasises the strategic role of accountants in integrating financial statements with sustainability disclosures. By addressing organisational silos and regulatory requirements, the document provides actionable guidance for achieving coherent, decision-useful corporate information for investors and key stakeholders.
Net Zero Finance Tracker (NZFT) Dashboard
The Net Zero Finance Tracker (NZFT) is an interactive tool by Climate Policy Initiative that monitors 1,500 financial institutions. It tracks climate commitments, risk management, and real-economy impacts to help professionals benchmark transition progress across the global financial system.
Realising Aotearoa New Zealand’s full potential: What will it take?
This report outlines a roadmap for transitioning to a circular economy in Aotearoa New Zealand. It identifies significant value loss in current linear systems and proposes a strategy based on coordinated leadership, a national framework, and durable regulatory settings to enhance productivity, resilience, and environmental health.
Mining and money: Financial faultlines in the energy transition
This report highlights how global finance enables destructive transition mineral mining. Between 2016 and 2024, banks provided USD 493 billion in credit despite weak ESG policies. Case studies in Indonesia, Brazil, DRC, and Australia reveal widespread environmental damage and human rights abuses, necessitating urgent regulatory and institutional reform.
Open Electricity
Open Electricity is an open-access platform providing real-time and historical data on Australia’s electricity grid. Developed by The Superpower Institute, it tracks renewable generation, fossil fuel usage, and market milestones to support transparency in Australia's energy transition.
Nature in portfolios: A practical framework for investment decision-making
This report introduces Northern Trust Asset Management’s Nature Framework, a three-pillar approach for integrating nature-related risks and opportunities into investment portfolios. It demonstrates that significant biodiversity impact reductions and nature-aligned outcomes can be achieved with modest active risk through targeted, materiality-based implementation and active stewardship.
Unlocking Kazakhstan's transition minerals potential: Closing the gap between resource wealth and value chain development
This report examines Kazakhstan's strategy to leverage transition minerals for economic diversification. It assesses current production, underexplored reserves, and legislative reforms. The analysis highlights strategic partnerships with global actors, recommending a unified policy ecosystem to align mining, industrial, and low-carbon goals while enhancing international negotiation and coordination.
Expanding social security coverage in the informal economy: China’s experience and lessons
This report analyses strategies for extending social security to informal workers, comparing China’s transition to near-universal coverage with evolving systems in Kenya and Lao PDR. It highlights the role of digital transformation, fiscal subsidies, and pilot programmes in overcoming barriers to inclusive, sustainable social protection systems.
Impact Management Project
The Impact Management Project provides a shared convention for understanding and managing material effects on people and the planet. It introduces five dimensions of impact: what, how much, who, contribution, and risk. The framework assists businesses and investors in using data-driven assessments to mitigate negative outcomes and increase positive performance.
Impact investing messaging playbook
The GIIN Impact Investing Messaging Playbook provides a unified communication framework for members. It outlines core industry stories, guiding principles, and tailored messaging for diverse audiences and sectors, including energy and healthcare. The report highlights the industry's growth to a $1.571 trillion market dedicated to solving systemic global problems.
FPIC-360° Tool
The FPIC-360° Tool, developed by Equitable Origin, is a digital platform designed to facilitate and monitor Free, Prior, and Informed Consent (FPIC) processes. It helps developers and investors manage Indigenous rights-based engagement and mitigate social risks in energy and infrastructure projects.
APAC trends: Sustainability’s new center of gravity: How Asia-Pacific is defining the next era of sustainable business
This report analyses how the Asia-Pacific region influences global sustainable business through four trends: rising investment and disclosure standards, the tension between clean energy growth and security, AI expansion alongside resource limitations, and the shift towards proactive health, safety, and environmental regulations across regional markets.
Strengthening synergies between JREDD+ and sustainable supply chains to protect tropical forests
This white paper examines the integration of Jurisdictional REDD+ (JREDD+) programmes with corporate supply chain sustainability. It identifies pathways for corporate engagement, addresses structural barriers, and provides recommendations for recognising jurisdictional progress within sustainability frameworks to scale investment and enhance forest conservation outcomes in commodity production landscapes.
Traceability
The Accountability Framework provides guidance on supply chain traceability to ensure products are free from deforestation and human rights abuses. It outlines traceability requirements for different supply chain actors, defines four approaches for controlling product origins, and provides tools for companies to assess and report on their ethical commitments.