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 impact of climate change on the UK insurance sector: A climate change adaptation report by the Prudential Regulation Authority
The report warns insurance companies to prepare for the physical, transition and liability risks related to climate change. It provides a comprehensive review of how to manage future implications from climate change on financial stability and insurance.
Seriously stressed and stranded: The burden of non-performing assets in India's thermal power sector
India's thermal power sector holds $40-60bn of non-performing or stranded assets, taking away capital from critical sustainable investment. Low-cost renewable energy and a reliance on coal-fired generation is creating difficulties for the banking sector. The economics of low-cost renewables will bring significant financial implications for the country's thermal power reliance.
Renewables and business: Cutting prices and pollution
This report shows how investment in renewable energy can reduce exposure to volatile electricity prices and future price hikes. Over 46,000 businesses have already invested in large solar installations, and 40% of businesses are considering similar initiatives. Local and State Governments are also supporting business investment in clean, affordable and reliable renewable energy.
Innovation and resilience: A global snapshot of social enterprise responses to Covid-19
This report offers a global overview of social enterprise responses to the Covid-19 pandemic. It identifies innovation and agility as critical factors for survival. However, it notes that women-led and youth-led social enterprises face higher closure rates, greater reductions in activity, and more limited access to government support.
Transition risks in the automotive sector
This report analyses the potential valuation of BMW, Daimler, and Volkswagen under two different climate change scenarios and pathways. The study reveals insights for equity analysis and company engagement with sensitivity to regional and technological factors. Authors present a warning not to see findings as investment recommendations or forecast.
Making global goals local business: A new era for responsible business
This report highlights the need for private sector involvement in achieving the Sustainable Development Goals (SDGs) of the 2030 Agenda. It showcases the progress made so far by various companies and organisations and the role they play in building a better world through responsible business practices.
Farming our way out of the climate crisis
The report focuses on how modifications in farming techniques, land use practices, and food systems can commune climate change reduction, carbon sequestration and carbon sink development and initiates numerous opportunities to become a part of the solution. By changing farming techniques and food systems, we can create numerous opportunities for climate solutions.
The importance of resource security for poverty eradication
This report analyses the impact of resource scarcity on national economies and poverty. It found that 72% of the world’s population live in countries with biocapacity deficits and below-average income, creating an ecological poverty trap. Biological resource security is crucial for development success.
Navigating the reporting landscape
This guide provides an introduction to sustainability-related reporting for finance professionals. It covers mandatory reporting requirements and reporting frameworks, as well as key reporting components for sustainability. The guide also explores recent developments in reporting standards and the accounting profession, highlighting the future of corporate reporting.
Earth beyond six of nine planetary boundaries
Six of nine planetary boundaries are exceeding safe thresholds, with ocean acidification and aerosol loading at tipping points. Maintaining functional biosphere integrity requires controlling human appropriation of net primary production. Earth system modelling illustrates the need to consider anthropogenic impacts on Earth in a systemic way.
Rethinking impact to finance the SDGs
This paper examines the financing gap for the UN’s Sustainable Development Goals (SDGs) and proposes new innovative solutions for stakeholders, including the need for stronger integrated planning, strategic thinking and policy integration to meet the US$5-7tn annual financing requirement.
Shareholder primacy: The main barrier to sustainable companies
This report analyses the role of company law in achieving sustainable development, focusing on the dominance of shareholder primacy and its impact on corporate decision-making. It evaluates barriers to integrating sustainability, and provides possible ways forward. An essential comparative analysis for academics and professionals interested in promoting sustainable business practices.
Directors' liability and climate risk: White paper on India
This paper explores the legal obligations of directors in addressing climate risk and mitigating their environmental impact. This report studies the duties of directors in relation to trust and loyalty, competence, disclosure, and their application in the context of climate risk, according to existing company and securities laws in India.
Raising the bar: A baseline review of finance sector action on deforestation
The report provides a baseline review of 557 financial institutions' actions on deforestation, revealing that only a few are addressing commodity-driven deforestation and associated human rights abuses. Despite COP26 commitments, most lack comprehensive policies. Financial institutions must take urgent, concrete steps to eliminate deforestation and meet global climate targets.
An enhanced assessment of risks impacting the energy system
This report assesses the risks impacting the energy system. It explores the challenges, uncertainties, and opportunities organizations face in the near-term and long-term. The Dynamic Risk Assessment methodology is designed to incorporate future trends and their potential downstream exposures into risk management processes.
Beyond diversity: Equity and inclusion as an overlooked opportunity for investors
This report argues that equity and inclusion, rather than diversity alone, are key drivers of business performance. It outlines organisational practices and leadership behaviours that foster inclusion, enabling diverse talent to contribute fully. Investors are encouraged to prioritise structural inclusion metrics over representational data for meaningful performance insights.
