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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Leveraging technological solutions for human rights due diligence

United Nations Global Compact
This report distils lessons from 25 organisations on leveraging technology to strengthen human rights due diligence in value chains. It categorises various tools, provides case studies, and outlines practical steps for responsible AI adoption, emphasising that technology must complement, rather than replace, human judgement and meaningful stakeholder engagement.
Research
19 May 2026

International Ethics Standards for Sustainability Assurance (including International Independence Standards) and other revisions to the Code relating to sustainability assurance and reporting

International Federation of Accountants (IFAC)
IESBA’s final pronouncement establishes ethics and independence standards for sustainability assurance by introducing Part 5 to the Code. It outlines five fundamental principles and a conceptual framework to address threats, alongside requirements for tax planning, responding to non-compliance, and leader rotation for public interest entities.
Research
25 August 2025

Mobility Diagnosis

ADEME (French Agency for Ecological Transition)
Mobility Diagnosis is an open-source territorial analysis tool supported by ADEME. It helps local authorities and planners design decarbonised transport strategies by centralising data on travel practices and geographical profiles.
Online tool/database

GRESB Guides

GRESB
GRESB Guides is a comprehensive documentation hub providing methodology, reference manuals, and scoring documents for GRESB’s global ESG benchmarks in real estate and infrastructure. It helps finance professionals navigate reporting requirements and interpret sustainability performance data.
Resource hub
10 December 2025

Hidden in plain sight: Unlocking actionable insights in client data

Consultative Group to Assist the Poor (CGAP)
CGAP introduces Precision Causal Modelling to help financial providers identify which product configurations work for specific client segments. Piloted across five institutions, the methodology revealed delivery gaps of 32 to 84 percentage points. Key findings highlight the importance of right-sizing loans and monitoring delinquency trajectories to improve client outcomes.
Research
19 September 2026

Measuring financial health: A framework

Consultative Group to Assist the Poor (CGAP)
This working paper introduces a multidimensional framework for measuring financial health, grounded in 70 global initiatives. It translates G20/GPFI definitions into 17 indicators across six constructs, providing financial sector authorities with practical tools for diagnostic, evaluative, and early warning analysis using administrative and survey data.
Research
14 September 2026

Guidance for voluntary climate change mitigation

New Zealand Government
This guidance outlines expectations for voluntary climate change mitigation in New Zealand. It details six core principles for high-integrity carbon credits, including additionality and permanence. It distinguishes between contribution and exclusive-use claims and clarifies the role of the New Zealand Emissions Trading Scheme and Nationally Determined Contributions.
Research
12 May 2026

Assessing digital traceability systems for critical mineral value chains: Aligning upstream and downstream agendas

International Peace Information Service (IPIS)
This report assesses digital traceability systems for critical raw materials, evaluating their architecture, feasibility, and impact. It emphasises aligning downstream regulatory demands with upstream producer realities, recommending that traceability should support due diligence and inclusion—particularly for artisanal mining—rather than serving as a standalone compliance burden.
Research
1 April 2026

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
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