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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Advancing gender equality and women’s empowerment: Target setting guidance for banks

United Nations Environment Programme Finance Initiative (UNEP FI)
This guidance outlines how banks can set and implement measurable targets to advance gender equality and women’s empowerment across leadership, portfolios, financial inclusion and ecosystems, aligned with the Principles for Responsible Banking and Women’s Empowerment Principles.
Research
13 December 2024

Sustainability disclosure landscape report for risk management: Insights from climate-focused case studies

United Nations Environment Programme Finance Initiative (UNEP FI)
This report reviews sustainability disclosure standards and regulatory uptake, focusing on climate-related risk management. Using case studies, it examines IFRS S1 and S2 implementation, materiality assessments and transition plans, highlighting disclosure gaps, data challenges and practical approaches to improve decision-useful climate risk reporting.
Research
20 August 2025

IFRS S2: Climate-related disclosures

IFRS Foundation
IFRS S2 sets mandatory climate-related disclosure requirements for entities, covering governance, strategy, risk management, and metrics and targets. It integrates TCFD recommendations and SASB guidance to improve consistency, comparability and decision-useful information for users of general purpose financial reports.
Research
11 December 2025

IFRS S1: General requirements for disclosure of sustainability-related financial information

IFRS Foundation
IFRS S1 sets general requirements for sustainability-related financial disclosures, requiring entities to report material sustainability risks and opportunities affecting cash flows, access to finance and cost of capital, using consistent governance, strategy, risk management, and metrics disclosures.
Research
11 December 2025

AASB S2: Climate-related disclosures

Australian Accounting Standards Board (AASB)
AASB S2 establishes mandatory climate-related financial disclosure requirements for Australian entities, aligned with IFRS S2. It requires reporting on governance, strategy, risk management, and metrics and targets, including greenhouse gas emissions, where climate risks and opportunities may affect cash flows, access to finance, or cost of capital.
Research
19 December 2025

AASB S1: General requirements for disclosure of sustainability-related financial information

Australian Accounting Standards Board (AASB)
AASB S1 is a voluntary Australian standard setting general requirements for sustainability-related financial disclosures. It outlines objectives, materiality, governance, strategy, risk management, and metrics to inform users about risks and opportunities affecting cash flows, access to finance, and cost of capital.
Research
30 September 2024

Mobilising investment for climate adaptation

Institute of Actuaries of Australia
This report assesses Australia’s escalating climate risks and argues for scaling adaptation investment. It recommends improved valuation methods, a nationally coordinated adaptation investment framework, and diversified public-private financing mechanisms to reduce long-term economic damage and enhance resilience.
Research
21 November 2025

Limited accountability and awareness of corporate emissions target outcomes

The study analyses 1,041 corporate emissions targets ending in 2020, finding limited accountability. Thirty-one per cent of targets disappeared and 9% failed, with minimal disclosure, media attention or market penalties. By contrast, target announcements improved media sentiment and ESG scores, raising concerns for future climate targets.
Research
21 January 2025

More than a buzzword: Mapping interpretations of the ‘polycrisis’

This study analyses how experts interpret “polycrisis” using Q-methodology. It identifies four coherent framings, showing consensus on cross-scale, interconnected crises but disagreement on drivers and governance. The authors argue polycrisis is an analytical lens, not a buzzword, informing sustainability science and policy.
Research
24 December 2025

Climate and catastrophe insight series

Aon
The Climate and Catastrophe Insight is an annual research series that provides a consistent global view of natural disaster activity and climate-related catastrophe trends. It examines impacts on people, assets and economies to support risk assessment, resilience planning and long-term decision-making.
Benchmark/series
23 January 2026

The visionary CEO’s guide to sustainability series

Bain & Company
The Visionary CEO’s Guide to Sustainability is a series of annual research reports examining how senior executives integrate sustainability into core strategy, operations, and decision-making. The series explores leadership responses to evolving environmental, regulatory, technological, and market pressures, with a focus on practical execution and long-term business resilience.
Benchmark/series
9 September 2025

Net Zero Asset Managers' target disclosures series

Net Zero Asset Managers Initiative (NZAM)
The Net Zero Asset Managers Target Disclosures is a reporting series that tracks how participating asset managers set, disclose, and update net zero targets over time. It provides a consistent, initiative-wide view of commitments, disclosure practices, governance arrangements, and methodological approaches across reporting years.
Benchmark/series
31 July 2024

Plastic promises scorecard series

As You Sow
The Corporate Plastic Pollution Scorecard is a benchmark series that assesses how large consumer-facing companies address plastic packaging responsibility. It reviews corporate policies, commitments, disclosures, and practices across key areas of packaging design, reuse, recycled content, transparency, recycling support, and producer responsibility, enabling consistent comparison over time.
Benchmark/series
12 June 2024

Climate change and news audiences report series

Reuters Institute for the Study of Journalism
This is an annual research series examining how audiences access, trust, and interpret climate change news. It analyses news use, attitudes, and perceptions across multiple countries, tracking changes over time to inform journalism practice, media strategy, and public understanding of climate-related information.
Benchmark/series
4 December 2025

Footprint data foundation

Finance / Corporate Focused NGOs & Think Tanks
Footprint Data Foundation (FoDaFo) is a not-for-profit organisation that governs the National Footprint and Biocapacity Accounts. It ensures ecological footprint data are accurate, transparent and independent, supporting researchers, policymakers and sustainability practitioners with robust environmental accounting used globally.
Organisation
1 research item

Sustainable Finance Roundup January 2026: Geopolitics, Energy Transitions, and Systemic Risk

This month’s sustainable finance article roundup examines a landscape increasingly shaped by geopolitics and climate risk, as near-term fragmentation, energy security, and affordability pressures collide with intensifying long-term threats from climate change, biodiversity loss, and water stress. The works featured analyse how these dynamics are reshaping capital allocation, disclosure, and resilience planning, demonstrating the growing need for sustainable finance to integrate geopolitical risk with real-economy transition.
Article
2 February 2026
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