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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OECD Due Diligence Policy Mapping Tool
The OECD Due Diligence Policy Mapping Tool compares global responsible business conduct legislation against the OECD's six-step framework. It helps users identify regulatory convergence and differences in mandatory due diligence requirements.
WWF Risk Filter Suite
A free online screening suite from WWF featuring Water and Biodiversity Risk Filters. It helps financial institutions and companies identify nature-related physical and regulatory risks across portfolios using 80+ global datasets.
Does stewardship work in controversial sectors?
As at 2025 there were 56 stewardship codes worldwide, 49 of them jurisdiction-specific across 24 jurisdictions and six continents, yet the field has not agreed what stewardship is ultimately for. Codes and practitioner guidance converge on process: written policies, prioritisation by severity, escalation, contribution reporting. Legal scholarship published in 2026 questions whether shareholder pressure alone shifts corporate behaviour at all.
Faire Fonds Database
The Faire Fonds Database is a screening tool from Facing Finance and urgewald that analyses thousands of retail funds for controversial holdings. It identifies exposure to sectors like fossil fuels and weapons while highlighting potential greenwashing in ESG-labelled products.
What do sustainability disclosures disclose?
This research analyses over 15,000 sustainability disclosures from Russell 3000 firms. It finds that while reporting has surged since 2015, informative quality has declined. Adoption of voluntary standards yields mixed results, correlating with reduced 'fluff' but lower narrative specificity. Improvements primarily reflect selection effects rather than organisational learning.
Climate Risk Signals Explorer
The Climate Risk Signals Explorer is an AI-powered analytical tool by Climate Proof that tracks climate risk mentions in corporate earnings calls, helping finance professionals monitor physical and transition risks.
SUSREG annual report series
This benchmark series provides a comprehensive assessment of sustainable financial regulations and central banking activities. It tracks progress across global jurisdictions in integrating climate, environmental, and social risks within banking, insurance, and capital markets sectors, supporting the transition towards a net-zero and nature-positive global economy.
Global EV Outlook series
This benchmark series monitors recent developments in electric mobility across the globe. Produced annually, the report examines deployment of vehicles and infrastructure, battery demand, and policy developments. It evaluates the implications of growing adoption for energy consumption and emissions across major and emerging markets.
Global Methane Tracker 2026
The International Energy Agency report analyses global energy-related methane emissions, highlighting 124 million tonnes emitted in 2025. It examines abatement strategies, satellite data advancements and policy trends. The research underscores that 30% of emissions could be reduced at no net cost, advocating for robust international standards and increased transparency.
Handbook: Harmonised framework for impact reporting for social bonds
This handbook provides a harmonised framework for impact reporting on social bonds. It outlines core principles, recommendations, and sector-specific metrics for categories including affordable housing, essential services, and basic infrastructure. The document aims to enhance transparency and integrity in the social bond market through standardised reporting practices.
Guarantees: From misdiagnosis to strategic deployment: Evidence from expert practitioner interviews
This research examines why climate-aligned guarantees often fail to mobilise private capital effectively. It identifies structural misalignments within multilateral development banks and suggests that strategic deployment requires a move towards portfolio-based approaches, local-currency financing, and better risk layering to address specific investment constraints in emerging markets.
The Paris Agreement ten years later: Navigating climate uncertainty and tipping points
This research evaluates the Paris Agreement ten years on, highlighting critical implementation and ambition gaps. It identifies a triple-track crisis involving geophysical inertia, cognitive barriers, and policy lags. The report proposes a precautionary paradigm using technological and financial levers to navigate climate uncertainty and prevent irreversible tipping points.
Artificial intelligence and the future of finance: A framework for structural change
This report examines how artificial intelligence is transforming capital markets by shifting the industry from informational scarcity to analytical abundance. It introduces a structural framework involving capability, adoption, substitution, and recomposition, exploring alternative future states and the evolving nature of fiduciary accountability, market stability, and professional expertise.
How certain can we be about NGFS Climate Scenarios?
This research analyses uncertainty in Network for Greening the Financial System (NGFS) climate scenarios across four vintages and 254 variables. It finds that revisions to initial conditions and model recalibration often exceed scenario and model uncertainty, requiring cautious interpretation in financial risk assessments.
Power to the personnel? The impacts of managerial discretion vs. worker democracy in employee recognition
This research evaluates the impacts of worker agency versus managerial discretion in employee recognition via an RCT in India. While worker democracy increased attendance by 11%, managerial discretion improved productivity by 6%. However, managerial control reduced work-related interactions, and worker voting encouraged collusion through reward sharing in exchange for votes.
Firm pay, amenities, and inequality
This research assesses firm-specific amenity valuations using discrete choice experiments linked to German administrative records. It finds that amenities widen between-firm inequality by 20% in variance terms. Furthermore, gender differences in valuations contribute to female sorting into lower-wage firms, as women prioritise non-wage attributes more highly.