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 State of Cities Climate Finance: Part 2: The enabling conditions for mobilising urban climate finance
Produced by the World Bank and CCFLA, this report examines frameworks for mobilising urban climate finance. It introduces a conceptual framework based on country, city, and climate-specific elements. Findings highlight that cities generate 70% of global emissions and require urgent investment through improved planning, fiscal systems, and carbon pricing.
Guidelines on Member States' adaptation strategies and plans
1. Identify document purpose. 2. Highlight key implementation steps. 3. Note new policy areas. 4. Verify UK English and word count. These guidelines assist EU Member States in updating climate adaptation strategies and plans. Aligned with the European Climate Law, the report outlines processes for risk assessment, stakeholder engagement, and implementation. It also introduces critical policy areas, including just resilience, nature-based solutions, and climate stress testing.
Synergies between Biodiversity and Climate Policy
A resource from the International Institute for Sustainable Development (IISD) exploring policy alignment between biodiversity and climate change frameworks. It provides insights into Nature-based Solutions and integrated environmental governance.
Interactive: What China’s ‘five-year plans’ say about climate and energy
This interactive tracker by Carbon Brief analyses China’s 15th five-year plans, identifying key climate and energy targets. It provides a searchable database of national and sectoral policies, including specific targets for carbon intensity, renewable energy capacity, and fossil fuel consumption through 2030.
Mining Fiscal Regime Simulator
The Mining Fiscal Regime Simulator is an open-source modelling tool by the IGF that helps users evaluate the impact of tax and royalty policies on mining project economics and government revenue.
Modernising grids in the Age of Electricity: Scaling digital technologies and AI for better use of existing networks
This IEA report examines modernising electricity grids using digital technologies and AI. It estimates that grid-enhancing technologies could unlock 330 GW of capacity, saving USD 100 billion in investment. Success requires reforming regulatory frameworks, improving data foundations, and addressing critical skills shortages to optimise networks for the energy transition.
Investment sector kaupapa Māori market scan
This baseline assessment examines kaupapa Māori within Aotearoa New Zealand’s investment sector. While 22 of 32 surveyed organisations view Māori values as critical, only five have formal frameworks. The report introduces three strategic Pou—Mātauranga, Ara Ake, and Te Haumi—to bridge the gap between intent and enduring practice.
The quiet withdrawal: Human capital disclosure trends, 2022–2026
This report examines human capital disclosure trends among S&P 1500 companies from 2022 to 2026. It highlights a significant decline in demographic and board diversity reporting following the removal of regulatory requirements. While operational metrics remain stable, quantitative workforce data is increasingly being omitted from formal financial filings.
Forging ahead: A 2026 assessment of investor climate action across North America
This 2026 assessment of 50 large North American investors reveals that most are prioritising climate risk management and clean economy opportunities despite shifting regulations. Findings show 74% assess portfolio risks and allocate capital to climate solutions, though only 22% have disclosed explicit, measurable targets for increasing these investments.
Stop in the name of law: How litigation is challenging offsetting claims
This report analyses the rising legal and regulatory scrutiny of corporate carbon offsetting claims. It examines landmark cases in Europe, Australia, and the US, highlighting a global shift towards banning misleading 'net-zero' labels. The findings underscore the necessity for companies to prioritise genuine in-house emissions reductions over carbon credits.
Spillover: Shell and TotalEnergies' expansive roles in the voluntary carbon market
This report analyses the extensive involvement of Shell and TotalEnergies in the voluntary carbon market. It highlights how fossil fuel majors use carbon credits to obscure a lack of absolute emissions reductions, while exercising structural influence over credit supply, project development, and market governance.
Gas reserve mechanisms and flexibility options: Enhancing gas supply security in a changing global market
This report examines mechanisms to enhance gas supply security, including physical reserves, commercial flexibility, and policy tools. It analyzes the transition to an interconnected, geopolitically complex market, advocating for international cooperation, strategic buffers, and innovative contracting to mitigate future supply disruptions and extreme price volatility.
Poverty and public finance: A primer
This report provides a foundational guide for public finance professionals on defining, measuring, and addressing poverty. It explains the relationship between fiscal policy and household well-being, highlighting the use of fiscal incidence analysis and micro-simulation. The primer aims to integrate poverty reduction strategies into core financial planning.
EU law and regulation for the digital world
This report by the Centre for European Policy Studies examines the growing complexity of EU digital legislation. It provides 20 recommendations to reform the 'digital acquis', focusing on the Digital Markets Act, Digital Services Act, and AI Act, while advocating for improved impact assessments and simplified regulatory processes to enhance competitiveness.
Trends in climate risk reporting: Lessons from initial voluntary corporate reports under California’s SB 261
This research analyses 154 voluntary corporate climate risk reports submitted under California’s SB 261. It identifies early trends in governance, strategy, risk management, and metrics. Findings highlight that while risk awareness is widespread, gaps remain in financial quantification, quantitative scenario analysis, and the development of formal transition plans.
Indigenous rights and Canadian pension funds
This report evaluates 11 Canadian pension managers on their alignment with Indigenous rights and free, prior and informed consent (FPIC). It identifies significant policy gaps and material financial risks, recommending that funds adopt UNDRIP-aligned frameworks and refuse to invest in major projects lacking the explicit consent of impacted communities.