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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SHOW: 16

Samenwerken aan een duurzaam en toekomstbestendig agrosysteem

This Sociaal-Economische Raad report provides a strategic framework for a sustainable Dutch agro-system. It advocates for goal-oriented steering, improved chain profitability, and institutional reform through a new public-private organisation. The strategy seeks to ensure economic viability within ecological boundaries, fostering a resilient agricultural sector by 2050.
Research
16 July 2026

Rio Tinto: A just transition case study

Anthropocene Fixed Income Institute
This report examines Rio Tinto’s failure to secure a social licence to operate for the Jadar lithium mine in Serbia. It highlights how social risks associated with the energy transition can lead to project abandonment, financial losses, and reputational damage, ultimately impacting bondholders as lithium production becomes more material.
Research
8 June 2026

Water behind the watts: The hidden risk of powering data centers

Ceres
This research identifies that U.S. data centres depend on roughly 3.4 trillion gallons of freshwater annually for electricity generation. The report highlights significant water stress and drought risks across seven key states, recommending that companies, power producers, and policymakers integrate indirect water use into their risk assessments and strategies.
Research
21 August 2026

Shifting ground: Human rights, Chinese investment and the rush for transition minerals

This report analyses 326 allegations of human rights and environmental abuses linked to Chinese overseas transition mineral investments between 2023 and 2025. It identifies Indonesia as the primary hotspot and highlights critical risks in extraction and processing, while offering recommendations for governments and companies to ensure a just transition.
Research
8 July 2026

Can investors price the risk? Assessing municipal bond climate disclosure and financial resilience

Ceres
This report analyses climate risk disclosure in the $4.4 trillion US municipal bond market. Examining 60 high-risk offerings, it finds 33% omit climate references. Disclosures are often generic and backward-looking, lacking the TCFD-aligned metrics necessary for investors to price risk accurately and reward resilience investments.
Research
10 August 2026

Progress report: national adaptation plan

He Pou a Rangi – Climate Change Commission
This 2026 report by He Pou a Rangi Climate Change Commission assesses New Zealand's progress on its first national adaptation plan. It finds that adaptation efforts are insufficient and recommends six foundational improvements, focusing on funding, legislative alignment, and Māori-led action to address escalating climate risks.
Research
1 August 2026

An investor guide to addressing electric power risk from data center growth

Ceres
This report examines risks to electricity companies from rapid data centre growth, including community opposition and grid reliability. It evaluates solutions like clean energy, flexible contracting, and demand-side management. The guide provides framework questions for shareholder engagement to ensure utilities manage expansion in a financially disciplined and sustainable manner.
Research
3 August 2026

Guidelines on environmental risk management (asset managers) – transition planning

Monetary Authority of Singapore (MAS)
These guidelines outline the Monetary Authority of Singapore’s expectations for asset managers regarding transition planning. They emphasise robust governance, the use of forward-looking risk assessment tools, and active stewardship to manage climate-related risks. Asset managers are encouraged to engage with investee companies rather than divest indiscriminately, supporting financial stability.
Research
5 March 2026

Working across landscapes: An investor guide to managing nature risk at scale

Ceres
This report provides a framework for investors to manage nature risk through landscape initiatives. It details how collective action addresses deforestation and supply chain resilience while supporting regulatory compliance. The guide includes case studies and engagement questions to help investors evaluate the materiality and maturity of corporate landscape participation.
Research
1 June 2026

The true cost of impact-first investing: A comparative analysis of the economics and subsidy structure of impact-first investing

This research by the Miller Center and partners analyses 362 deals to illuminate the true costs of impact-first investing. It finds these funds are operationally efficient but face a structurally underfunded 'premium for inclusion'. The study argues fund-level subsidies are essential for bridging the enterprise-level Valley of Death.
Research
16 June 2026

Pakistan’s next power chapter: From solar success to system reform

Carbon Trust
Pakistan faces a critical turning point in its energy transition following a massive distributed solar boom. This report explores strategic pathways for system reform, addressing circular debt, transmission constraints, and a young coal fleet. It recommends a hybrid model modernising the national grid while integrating decentralised solar and storage.
Research
14 May 2026

Unlocking UK climate adaptation finance: lessons from adaptation investment planning

Grantham Research Institute on Climate Change and the Environment
This policy brief by the ATTENUATE project explores developing a multi-level Adaptation Investment Framework for the UK. It identifies 37 enabling conditions to bridge the adaptation financing gap, requiring £5 billion to £10 billion annually. The report synthesises global lessons to mobilise public and private capital for climate resilience.
Research
14 April 2026

Opportunities, enablers and requirements in advancing Earth Observation for scaling nature finance

The European Space Agency (ESA)
This report by the LEON project assesses Earth Observation (EO) data's role in scaling nature finance. It addresses a €200 billion annual EU funding gap and details pilots in mining, agrifood, and sovereign finance. Key findings emphasise demand for processed spatial data to meet emerging disclosure requirements like TNFD.
Research
27 April 2026

Corporate net zero targets: have they achieved anything?

Grantham Research Institute on Climate Change and the Environment
This research evaluates the impact of corporate long-term net zero targets on emissions and governance. Analysing nearly 2,000 companies, it finds limited evidence of immediate emissions reductions. However, adoption correlates with improved strategic management, suggesting targets formalise emerging organisational transitions rather than triggering sudden decarbonisation.
Research
28 April 2026

The macroeconomic case for investing in climate adaptation

Grantham Research Institute on Climate Change and the Environment
This report synthesises evidence from 300 studies to establish the macroeconomic case for climate adaptation. It projects global GDP per capita losses of 8% by 2050, rising to 12% in lower-income countries. Proactive adaptation offers median benefit-cost ratios of 4:1, bolstering fiscal stability and accelerating sustainable development.
Research
14 April 2026

From green to clean to eco-social: How to put wellbeing back onto the EU’s sustainability agenda

Centre for European Policy Studies (CEPS)
This policy brief examines the shift in EU sustainability discourse from the European Green Deal to the Clean Industrial Deal. It argues for re-anchoring wellbeing in the agenda through the sustainable and inclusive wellbeing framework, suggesting eco-social conditionalities and alternative economic modelling to move beyond GDP-focused competitiveness.
Research
21 May 2026
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