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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Reframing financial markets as complex systems: Tools for systemic risk analysis, portfolio management, and system-level investing

CFA Institute
This report explores financial markets as complex adaptive systems, advocating for modelling techniques like agent-based models and network theory. It highlights how these tools improve systemic risk analysis and portfolio management by capturing non-linear behaviours, herding, and interconnectedness, providing a framework for more resilient and adaptive global financial systems.
Research
22 October 2025

Beyond commitments: Assessing real capital deployment for net zero across 26 high-emitting companies, against the IGCC Capital Allocation Alignment Framework

This research assesses capital allocation alignment with net-zero commitments across 26 high-emitting companies using the IGCC Framework. It finds that while climate strategies are strong, capital sourcing and fossil fuel phase-down plans lag. European companies lead in performance, while the Americas and oil and gas sectors trail significantly.
Research
21 May 2026

Legal liability vs. proportional representation: What works in improving poor investor protection?

European Corporate Governance Institute (ECGI)
This research evaluates Korean governance reforms, comparing director legal liability with proportional representation. Findings indicate that markets react positively to increased director liability, especially for undervalued firms. Conversely, mandated proportional representation triggers negative reactions, as investors fear boardroom conflicts may hinder strategic decision-making and reduce board cohesion.
Research
18 May 2026

Advancing competition for financial inclusion: Six policy considerations for financial sector authorities

Consultative Group to Assist the Poor (CGAP)
This report provides six policy considerations for financial sector authorities to promote competition and advance financial inclusion. Drawing on eight country case studies, it explains how regulators can use existing mandates, coordinate across sectors, and leverage infrastructure design to address market concentration and support digital financial innovation.
Research
13 May 2026

Solutions to protect consumers from fraud in digital finance

Consultative Group to Assist the Poor (CGAP)
Curating 56 successful fraud protection solutions, this report details strategies across intelligence sharing, telecom security, and biometrics. It highlights how AI-driven oversight and multi-sector collaboration, such as Malaysia's NSRC and UK's reimbursement rules, can reduce losses and restore consumer trust in digital financial ecosystems.
Research
14 May 2026

Expanding the investible market for adaptation: The value and path for institutional investors

Investor Group on Climate Change
This report examines the business case for institutional investors to prioritise climate adaptation. It identifies a multi-billion dollar annual financing gap and outlines how resilience expertise enhances investment performance. A framework of recommendations is provided to help investors navigate asset, network, and economy-level resilience within the Australian context.
Research
19 August 2026

Just adaptation: An introduction for institutional investors

Investor Group on Climate Change
This report introduces institutional investors to 'just adaptation', highlighting the financial materiality of fair and equitable climate resilience. It outlines how incorporating social equity into adaptation strategies protects long-term returns, maintains social licence, and identifies priority actions for investors to support vulnerable communities while managing systemic climate risks.
Research
9 June 2026

Science Based Targets Network Target Tracker

Science Based Targets Network (SBTN)
The SBTN Target Tracker is a public database that monitors companies setting science-based targets for nature. It provides finance professionals with verified data to assess corporate progress on land, water, and biodiversity goals.
Online tool/database
24 May 2023

Worlds apart: Contrasting US-China approaches to scaling clean technology manufacturing

Rhodium Group
Global clean technology manufacturing investment has declined significantly, led by pullbacks in China and the United States. While China addresses overcapacity, US investment reversed following the One Big Beautiful Bill Act. This report explores the diverging drivers, policy shifts, and future competitive landscape for both nations.
Research
13 May 2026

Climate Pathways Project Simulation Tools

MIT Sloan School of Management
A suite of interactive climate policy simulators, including En-ROADS, developed by MIT Sloan and Climate Interactive. These tools help leaders and finance professionals model the impacts of carbon pricing, electrification, and energy efficiency on global warming in real-time.
Online tool/database
26 March 2026

Innovations in sustainability systems to support corporate due diligence

ISEAL Alliance
A resource hub from ISEAL Alliance providing case studies on how sustainability systems support corporate due diligence. It explores innovations like gamified worker training and digital risk assessments to improve supply chain transparency and human rights monitoring.
Resource hub

Extreme Weather Toolkit: Extreme Heat

Climate Central
A resource hub from Climate Central providing data, analysis, and visualisations on the trends and local impacts of extreme heat, including the Climate Shift Index and urban heat island studies.
Resource hub
15 May 2025

Circular economy practice in India: Three case studies

Confederation of Indian Industry (CII)
This report examines India’s transition to a circular economy, highlighting policy frameworks like Extended Producer Responsibility and NITI Aayog’s strategic focus areas. Through case studies of Siemens, Tata Steel, and Volvo Construction Equipment, it demonstrates how circular principles drive resource efficiency, waste reduction, and business value.
Research
26 December 2025

Who funds and who pays: The funding of solar geoengineering, 2020–2025

Heinrich Böll Foundation
This report examines the dramatic tenfold increase in solar geoengineering funding between 2020 and 2025. It highlights the dominance of US and UK tech billionaires and government agencies in financing research, raising concerns about transparency, democratic oversight, and the marginalisation of Global South interests in climate policy.
Research
9 April 2026

Employment in the circular economy: Leveraging circularity to create decent work

Circle Economy
This report provides a global baseline for circular economy employment, estimating that 121 to 142 million people work in the sector. Produced by Circle Economy, the ILO, and World Bank Group, it highlights the prevalence of informal work and the need for policies ensuring a just, inclusive transition.
Research
30 November 2025

Annual sustainable investment asset owner survey series

FTSE Russell
This benchmark series examines global asset owner attitudes and approaches to sustainable investment. It tracks adoption levels, thematic priorities, and perceived barriers across diverse regions and asset classes. The research provides factual insights into how sustainability factors are integrated into core investment practices, aiding portfolio construction and risk management.
Benchmark/series
21 September 2026
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