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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ICMA's guidance handbooks series

International Capital Market Association
This guidance series provides a comprehensive set of questions and answers regarding the application of the Green Bond Principles, Social Bond Principles, Sustainability Bond Guidelines, and Sustainability-Linked Bond Principles. It serves as a benchmark series for the sustainable bond market, promoting transparency and standardisation across various financial debt instruments.
Benchmark/series
18 June 2026

Corporate Health Check 2026: The annual state of Earth-positive business action

CDP
The CDP 2026 Corporate Health Check, produced with Oliver Wyman, demonstrates that environmental leadership aligns with financial performance. While a 15% leadership cohort achieves 4% annual emission reductions, a major gap persists in adaptation finance. The report identifies four key levers for building resilience and capturing emerging commercial opportunities.
Research
12 February 2026

Mobilising capital for India’s critical minerals sector

Institute for Energy Economics and Financial Analysis (IEEFA)
This report examines financing challenges in India's critical minerals sector across upstream, midstream, and recycling segments. It evaluates the National Critical Mineral Mission's role in addressing capital gaps and suggests de-risking projects to ensure commercial viability and support India’s energy transition goals through strategic policy and international partnerships.
Research
8 May 2026

FCLT Gold Standard: Information and resources

FCLTGlobal
FCLTGlobal’s Gold Standard provides criteria for asset owners, asset managers and companies to support long-term value creation. It outlines recommended practices across governance, incentives, engagement, metrics and future success, including long-term performance measurement, aligned remuneration, sustainability reporting, carbon pricing, diverse decision-making and investment in innovation.
Research
29 August 2025

Regenerative agriculture: Moving from ambition to credibility

Farm Animal Investment Risk and Return (FAIRR)
This report evaluates regenerative agriculture commitments across 78 global agri-food companies. While disclosures have increased, quantified targets have declined to 28%. Significant gaps remain in financial support for farmers and pesticide reduction targets, with the pork and poultry sectors largely overlooked in transition planning.
Research
25 June 2026

Mainstreaming just transition finance: Lessons from emerging best practice

Grantham Research Institute on Climate Change and the Environment
This report examines the integration of just transition principles into private finance. It highlights structural barriers, including the lack of robust business cases and quantifiable evidence. Recommendations include embedding just transition into existing regulatory frameworks, strengthening the evidence base for commercial benefits, and aligning private incentives with national commitments.
Research
30 June 2026

Assessing climate finance quality in practice: Lessons from six cases

Climate Policy Initiative
This research report analyses six case studies to determine what constitutes high-quality public climate finance. It introduces a two-pronged framework assessing design, delivery, and results. Findings emphasise context-specific calibration, the importance of building enabling environments, and identifying data gaps that hinder systematic reporting across public climate finance providers.
Research
1 July 2026

Cyber risk stress testing for banks

This report examines cyber risk stress testing for banks, contrasting system-focused and firm-focused approaches. Drawing on exercises by the Bank of England, the Danish Financial Supervisory Authority, and the European Central Bank, it outlines scenario design, operational resilience, and the role of disclosure in establishing best practices.
Research
15 April 2026

Gaining ground: State of private investment in nature 2026

The Nature Conservancy
This report analyses the growth of private investment in nature between 2016 and 2025, documenting a fivefold increase in annual capital deployment to $14 billion. It highlights the shift towards institutional-grade natural capital and recommends clearer policy drivers and standardised metrics to unlock investment and bridge the $700 billion finance gap.
Research
23 June 2026

Profits and social impacts: Complements vs. tradeoffs for lenders in three countries

National Bureau of Economic Research (NBER)
This research examines the tradeoff between lender profits and social impact using machine learning across three countries. It demonstrates that algorithmic targeting significantly boosts profit margins in South Africa and the Philippines but may reduce financial inclusion for women and low-income borrowers unless balanced strategies are implemented.
Research
18 July 2026

The price and distributional impact of flood risk disclosure: Evidence from US housing platforms

National Bureau of Economic Research (NBER)
This research quantifies the impact of property-level flood risk disclosure on US housing prices and demographics. Homes labelled with 'extreme' risk saw a 3.3% price discount. Disclosure caused significant resorting, with lower-income, older, and FHA-financed buyers increasingly purchasing high-risk properties primarily due to reduced transaction prices.
Research
23 July 2026

Global Forest Review

World Resources Institute
The Global Forest Review is an online resource by the World Resources Institute providing annual data on global forest loss, deforestation drivers, and carbon stocks. It helps finance professionals assess environmental risks and track supply chain exposure to deforestation-linked commodities.
Resource hub
29 April 2026

Global Climate Finance Architecture

Climate Funds Update
Climate Funds Update tracks the complex global climate finance architecture, monitoring multilateral, bilateral, and regional funds. It provides critical insights into how international capital is channelled toward climate action in developing nations, supporting ESG analysis and investment context.
Online tool/database
31 October 2018

2026 IEA Energy Prices Database

International Energy Agency (IEA)
The 2026 IEA Energy Prices Database provides comprehensive global data on energy prices, investment trends, and capital flows. It supports finance professionals in assessing market volatility, conducting risk analysis, and evaluating energy sector investments.
Online tool/database

Asset-level physical climate risk register template

Investor Group on Climate Change
The Asset-level physical climate risk register template, developed by the Investor Group on Climate Change (IGCC), enables consistent documentation of climate hazard assessments. It helps investors and managers track risks such as floods and wildfires at the individual asset level to support financial reporting and resilience planning.
Online tool/database
15 May 2026

Assessing the quality of adaptation finance tool

Climate Policy Initiative
A CPI decision-support tool for public finance providers to assess adaptation finance quality across project, market, and system levels.
Research
15 June 2026
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