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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A policy advocacy and collective action toolkit for business: Strategies and resources for impact businesses B corps B locals and B networks
This toolkit outlines how B Corps and impact businesses can engage in responsible policy advocacy and collective action. It provides guidance, standards, case studies and practical resources to support stakeholder-focused, climate-just and equitable economic systems through transparent lobbying and collaboration.
CSRD: A guide to the physical risk requirements
This guide explains Corporate Sustainability Reporting Directive physical risk requirements, detailing scope, timelines and ESRS E1 disclosures. It outlines how organisations must identify, assess and report climate-related physical risks, financial impacts and adaptation actions, with a focused application to real estate portfolios.
Trillions or billions: Reassessing the potential for european institutional investment in emerging markets and developing economies
The report finds European pension funds and insurers have limited capacity to scale EMDE investment. Even doubling allocations by the 35 largest asset owners would yield about USD 120 billion annually, concentrated in investment-grade assets. Regulation constrains insurers more than pension funds.
Transparency International UK (TI-UK)
Transparency International UK (TI-UK) is a UK-based anti-corruption NGO promoting transparency, accountability and integrity. It produces research, policy analysis and advocacy on corruption risks, illicit finance and governance. Work focuses on the UK and its global influence, engaging government, business and civil society, including public reporting, campaigns and integrity standards.
Norwegian Ministry of Finance
Ministry of Finance is Norway’s government department responsible for planning and implementing national economic and fiscal policy, coordinating the preparation of the national budget, shaping tax and financial market regulation, and overseeing public finances and related subordinate agencies. It publishes official budget documents, economic analyses and policy guidance.
Climate X
Climate X is a climate risk analytics company providing asset-level physical climate risk data and scenario analysis. It supports financial institutions, insurers and corporates with decision-making, stress testing and regulatory alignment using proprietary climate models and geospatial intelligence.
International Committee of the Red Cross (ICRC)
International Committee of the Red Cross (ICRC) is an independent humanitarian organisation providing protection and assistance to people affected by armed conflict. It promotes international humanitarian law, conducts emergency relief operations, and supports detainees, civilians, and missing persons worldwide through neutral, impartial action, with global reach and sustained operational presence.
International Criminal Court
International Criminal Court is a permanent international court based in The Hague. It investigates and prosecutes genocide, crimes against humanity, war crimes and the crime of aggression. Established under the Rome Statute, it supports international justice, accountability and rule of law.
Sustainable Finance Roundup December 2025: Nature, Regulation, and the Hardening of Risk
This month’s sustainable finance roundup traces the shift from ambition to enforcement, as climate and nature risks become financial, regulatory and legal realities. It covers Australia’s environmental law reforms, the embedding of climate and nature risk through prudential supervision, disclosure and shareholder pressure, and insurer warnings on the limits of insurability. It also highlights how markets are responding to deforestation and biodiversity risk, and how litigation and regulation are reshaping governance and long-term financial resilience.
Climate finance for low carbon transport: Developing effective transport financing mechanisms for Asia and the Pacific
This ESCAP policy brief examines climate finance options for scaling low-carbon transport in Asia–Pacific. It assesses funding gaps, barriers, and mechanisms—including subsidies, carbon pricing, green bonds, PPPs, and international finance—and recommends policy alignment, capacity building, investor matching, and diversified financing to accelerate investment.
Investing in tomorrow: A guide to building climate-resilient investment portfolios
This guide outlines how investors can integrate physical climate risks into listed equity and debt portfolios, strengthen portfolio resilience, and mobilise capital for adaptation through asset allocation, due diligence, engagement, and collaboration across policy, finance and the real economy.
ICMA DLT bonds reference guide
ICMA’s DLT Bonds Reference Guide outlines practical considerations across the lifecycle of distributed ledger technology-based debt securities. It addresses legal, regulatory, operational, trading, settlement and investor issues, aiming to support consistent market practice and wider adoption while reducing fragmentation in global bond markets.
AI and ESG: An introductory guide for ESG practitioners
This guide outlines how artificial intelligence intersects with environmental, social and governance practice, highlighting opportunities to scale ESG outcomes alongside material risks. It introduces responsible AI principles, regulatory context, assessment frameworks and practical examples to support informed, ethical AI adoption by ESG practitioners.
Making money talk nicely: Biodiversity impact assessment for investors
This study compares eight biodiversity impact assessment tools used by investors. It finds low consistency in company rankings due to non-standardised methods, weak transparency and limited validation, concluding that reliance on single tools risks mispricing nature-related financial risk and calling for improved disclosures and spatially explicit approaches.
Our predicament: The fundamental flaws of predominant economic systems - and the cultures scaffolding them
This report synthesises interviews with global thinkers to diagnose structural flaws in dominant economic systems. It argues that extractive capitalism, growth imperatives, inequality and ecological overshoot underpin a planetary predicament, and frames the challenge as navigation towards regenerative, responsibility-based economies rather than problem-solving.
Theorising unconventional climate advocates and their relationship to the environmental movement
This study theorises “unconventional climate advocates” and analyses their position within Australia’s environmental movement using social network analysis. It finds these advocates are peripheral yet potentially effective in engaging climate-hesitant constituencies by operating independently from conventional environmentalists.