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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Preventing Delays to Permitting for Critical Mineral Projects
A report by the IISD and IGF exploring how governments can streamline permitting for critical mineral mining projects to support the energy transition while protecting communities and human health.
A heat circuit breaker for the UK: Preparing for a hotter future: A framing report
This report by the National Heat Risk Commission examines the UK’s lack of preparedness for extreme heat following the summer of 2026. It highlights systemic risks, detailing over £4.4 billion in economic costs and 2,877 deaths, while proposing ten key recommendations to strengthen national heat governance and resilience.
Building capacity to identify and assess nature-related financial risks
This report examines nature-related financial risks in the Indonesian and Malaysian palm oil sectors. Using scenario analysis, it evaluates how an intensified El Niño and ecosystem degradation affect production, costs, and credit risk. Findings highlight the vulnerability of upstream producers and the necessity for banks to assess nature-based dependencies.
Assessing biodiversity-related financial risks: Navigating the landscape of existing approaches
This OECD report examines methodologies for assessing biodiversity-related financial risks. It identifies physical and transition transmission channels, reviews metrics like Mean Species Abundance, and highlights the implications of the Kunming-Montreal Global Biodiversity Framework. The findings inform a new supervisory framework for central banks to manage ecosystem-related instability.
FSB takes stock of the wide range of regulatory and supervisory initiatives on nature-related financial risks
The Financial Stability Board (FSB) has published a stocktake of initiatives concerning nature-related financial risks. While some authorities recognise material risks from biodiversity loss, the global regulatory landscape remains at an early stage. Challenges include significant data gaps and the need to translate financial exposures into risk measures.
The economic case for nature: A global Earth-economy model to assess development policy pathways
This World Bank report examines the economic rationale for investing in nature using a global Earth-economy model. It demonstrates that ecosystem service collapse could reduce global GDP by $2.7 trillion by 2030, while "nature-smart" policy reforms can deliver significant economic gains and support global conservation targets.
Middle-income economies: Navigating digital dependencies in AI
This report examines artificial intelligence dependency risks within ten middle-income economies. It identifies critical structural reliance on United States software and Chinese hardware. Recommending a strategy of ‘managed interdependence’, the report advocates for diversifying international partnerships and strengthening domestic regulatory institutions to ensure long-term economic resilience and policy autonomy.
Governing digital assets and crypto-enabled financial crime
This report examines the growth of crypto-enabled financial crime and the resulting governance gap. It proposes a four-layer multilateral framework to harmonise international standards between bodies like the FATF and INTERPOL. The strategy aims to protect financial integrity through technical integration and cross-border cooperation without suppressing permissionless innovation.
Access to Medicine Foundation Research Hub
The Research Hub is a repository of reports and data on how pharmaceutical companies address global health equity. It offers company profiles, benchmarks, and thematic research to help investors assess ESG performance and access-related risks in the healthcare sector.
Green Finance Platform
The Green Finance Platform is a global resource hub providing a database of green financial policies, diagnostic toolkits, and research from organisations including UNEP and the World Bank to support sustainable investment.
Indian states’ electricity transition (SET) 2026
This report evaluates 21 Indian states across decarbonisation, power ecosystem readiness, and market enablers. It identifies regional leaders like Karnataka and Delhi while highlighting structural gaps. Recommendations focus on strengthening distribution company finances, implementing smart metering, and scaling energy storage to support India's target of 500 gigawatts of non-fossil capacity.
Limiting overshoot: Navigating exceedance of 1.5°C and pathways towards return
This report examines the inevitability of exceeding the 1.5°C global warming limit and outlines strategies for navigating this overshoot. It details escalating non-linear risks to ecosystems, food security, and infrastructure, while emphasising that urgent mitigation and transformational adaptation are essential to limit peak temperatures and enable a return.
Designed for harm: Affordances, AI and gendered harm in gaming
This working paper examines how platform design and AI in gaming facilitate gendered harm. Despite representing half of the gaming population, women face persistent toxicity. The report evaluates current content-focused governance and advocates for structural accountability frameworks, citing EU and UK regulatory models as effective examples.
Human rights and conflict in mineral supply chains: An Investor Guide
This research explores human rights and conflict risks in mineral supply chains, focusing on artisanal and small-scale mining. It outlines demand surges for critical minerals, the limitations of current regulatory frameworks, and provides guidance for investors to implement heightened due diligence and promote responsible sourcing practices across global portfolios.
FAIRR Investor Tool: Agriculture Water Risks
A specialised resource by the FAIRR Initiative that helps investors assess the financial materiality of water scarcity in the livestock sector, offering data on hidden costs and company-specific water risks.
Private equity’s accountability deficit: The case for mandatory disclosure
This research identifies an accountability crisis in private equity due to declining arm’s-length exits and opaque valuations. It proposes mandatory financial disclosure for significant portfolio companies to prevent resource misallocation and systemic risks, drawing parallels to the failure of the conglomerate movement in the twentieth century.