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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The EU Inc.: Half European, fully digital, and genuinely innovative

European Corporate Governance Institute (ECGI)
The paper analyses the European Commission’s proposed “EU Inc.” framework, a harmonised digital-first company structure for EU start-ups and scale-ups. It assesses governance, financing, codetermination, digital registration and cross-border legal integration within existing EU and national company law frameworks.
Research
5 May 2026

Blocking a better world altogether: Rabobank’s bogus policy about animal welfare and sustainable agriculture

World Animal Protection
World Animal Protection argues Rabobank’s sustainability policies fail to match its financing practices, alleging continued support for companies linked to animal cruelty, deforestation and high emissions. The report urges stricter lending conditions, stronger monitoring and reduced investment in industrial livestock expansion to align with climate and animal welfare goals.
Research
16 May 2024

Building the financial case for urban adaptation: Guidance and case studies

C40 Cities
C40 and Rebel outline how cities can structure urban adaptation projects to attract private finance, using ten case studies. Bankability depends on revenue logic, risk allocation, public de-risking, early financier engagement and credible monitoring.
Research
16 April 2026

The thematic assessment report on the interlinkages among biodiversity, water, food and health

Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES)
IPBES assesses links between biodiversity, water, food, health and climate, finding siloed decisions worsen trade-offs. It identifies integrated governance, sustainable consumption, ecosystem restoration and finance reform as response options to support more just and sustainable outcomes.
Research
13 January 2026

Legal opinion: Director’s duties and nature-related risks in the Philippines

Commonwealth Climate and Law Initiative
CCLI’s legal opinion finds Philippine company directors must consider nature-related and biodiversity risks within their fiduciary duties. The report outlines potential legal, disclosure and governance consequences for failing to manage these risks, while also highlighting directors’ obligations to assess nature-related opportunities supporting long-term corporate resilience.
Research
9 April 2026

Legal form and corporate outcomes: Evidence from the societas europaea

European Corporate Governance Institute (ECGI)
Study finds Societas Europaea adoption improves firms’ international positioning, increasing foreign investor ownership and cross-border acquisitions. However, markets generally react negatively, information asymmetry rises, and shareholder returns weaken post-adoption, suggesting governance flexibility and supranational identity benefits may be offset by uncertainty and potential minority shareholder concerns.
Research
3 May 2026

Climate finance as a catalyst for peace

Research across 85 developing countries found climate finance was associated with lower resource-related conflict risk, particularly through reduced water scarcity and greater renewable energy access. The study suggests climate finance may support stability in fragile regions, with stronger effects observed where higher funding levels were directed towards adaptation and social infrastructure.
Research
10 March 2026

AI in your portfolio: Risks & opportunities

Intentional Endowments Network
Briefing paper outlining AI investment opportunities alongside systemic risks including bias, privacy, workforce disruption and environmental impacts. It highlights governance frameworks, due diligence tools and investor engagement strategies to support responsible AI investment practices and long-term portfolio resilience.
Research
21 April 2026

Hedging ambiguity with pro-social preferences: An illustration from green finance

National Bureau of Economic Research (NBER)
The paper argues that pro-social preferences can offset ambiguity aversion in green finance by acting as a behavioural hedge. Using ambiguity-based investment models, the authors show socially motivated investors may accept uncertain green assets, lowering effective hurdle rates and supporting private capital flows into sustainable projects.
Research
22 April 2026

TNFD Learning Lab

Taskforce on Nature-related Financial Disclosures (TNFD)
TNFD’s Learning Lab is a free, open-access platform offering self-paced modules on nature-related issues and the TNFD framework. It provides videos, webinars, case studies and practical guidance to help finance and business professionals build capability in nature-related assessment, reporting and decision-making.
Research

Systematic stewardship on the waterbed

European Corporate Governance Institute (ECGI)
Tröger argues corporate governance tools, including stewardship, say-on-climate votes and ESG-linked pay, cannot replace broad climate regulation. Firm-level interventions may trigger “waterbed effects”, shifting emissions rather than reducing them. Carbon pricing or comprehensive emissions caps are presented as more effective.
Research
30 March 2026

SAIL: Systems Aware Investing Launchpad

The Investment Integrated Project (TIIP)
SAIL (Systems Aware Investing Launchpad) is an AI-enhanced platform developed by TIIP to support institutional investors in implementing system-level investing strategies. It provides tools for strategy development, benchmarking, reporting and collaboration, helping users assess and manage systemic environmental, social and financial risks.
Online tool/database

2026 Living Wage Dataset

Valuing Impact
The 2026 Living Wage Dataset by Valuing Impact is a free global database covering 217 countries and eight household scenarios. It uses the Anker and Anker methodology with updated cost-of-living data to estimate living wages for urban and rural households, supporting sustainability, labour practice and supply chain analysis.
Online tool/database

The Asset Owner Directory

Top1000funds.com
The Top1000funds.com Asset Owner Directory is an interactive database of global asset owners. It provides publicly sourced information on key personnel, asset allocation and performance, alongside an archive of related articles covering investors’ strategy, governance and investment decisions.
Online tool/database

Tackling governance and financing for sustainability transitions

International Resource Panel
The report argues current financial systems misallocate capital towards resource-intensive activities, hindering sustainability transitions. It recommends policy, governance and financial reforms to redirect investment towards resource efficiency, low-carbon development and equitable transition pathways, particularly in resource-dependent economies.
Research
6 June 2025

Data shows regulation drives action: Forest 500 report 2026

Global Canopy
Forest 500 finds that anticipated EUDR regulation is already driving corporate traceability and deforestation action, though progress remains uneven: only 4% of assessed companies are leaders, 63% show partial action and 33% remain laggards.
Research
13 April 2026
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