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.
Refine
1540 results
REFINE
SHOW: 16
Renewable energy and human rights benchmark: Key findings from the wind and solar sectors
The 2023 benchmark report assesses the world’s most influential companies in the wind and solar sectors. It aims to encourage greater respect for human rights through recommendations on transparency, anti-corruption, and worker protections. The report reveals progress and areas of concern and offers guidance for companies, investors, and policy-makers.
Beyond compliance in the renewable energy sector: Assessing UK and Australian Modern Slavery Act statements
This report assesses the statements of 60 renewable energy companies under the UK and Australian Modern Slavery Acts, identifying their compliance gaps. Though most firms disclose their modern slavery policy, few extend it beyond tier one, limiting worker protection. The report calls for improved guidance, supply chain transparency, and stronger government enforcement measures.
Xinjiang supply chain business advisory addendum
This US Government advisory highlights continuing reports of forced labour and human rights abuses in the Xinjiang Uyghur Autonomous Region, China, and reminds businesses of their obligations under relevant US laws. The report contains information on risks in supply chains and implementation and enforcement of relevant laws.
Rethinking climate change: How humanity can choose to reduce emissions 90% by 2035 through the disruption of energy, transportation, and food with existing technologies
This report examines how existing technologies in energy, transportation, and food could lead to a 90% reduction in greenhouse gas emissions by 2035. Using the Seba Technology Disruption Framework, they forecast disruptive changes and identify how markets could drive emissions mitigation.
The economic impact of ESG ratings
This report examines the impact of ESG ratings on fund holdings, stock returns, and firm behaviour. The study finds that only MSCI ESG ratings can explain the holdings of US ESG funds, and slow, gradual responses in ownership suggest that fund managers mainly use ESG ratings to comply with ESG mandates.
Human rights risks in Xinjiang Uyghur autonomous region: Practical guidance from investors
The guide sheds light on the ongoing human rights crisis in the Uyghur region of China, exposing a multitude of risks for investors. The report gives practical recommendations on how to assess exposure, engage with portfolio companies, and collaborate with stakeholders.
Why and how investors should act on human rights
This report outlines how institutional investors can respect human rights as defined by international standards. The six principles of ESG investing, such as incorporating ESG issues into decision-making processes and seeking appropriate disclosure help to promote acceptance of human rights in the investment industry.
Do socially responsible firms walk the talk?
This study evaluates U.S. firms that signed the Business Roundtable's stakeholder capitalism pledge. Despite claims of social responsibility, signatories performed worse on environmental, labor, and governance metrics than peers, both before and after signing. The results suggest these public commitments lacked substance and may have been strategic signaling.
An integrated framework to assess greenwashing
Companies, nonprofits, and governments are increasingly engaging in greenwashing despite regulations for misleading advertisements. This report provides a framework for detecting greenwashing in such claims for all actors, whether non-commercial or non-advertisements.
SDG action manager technical guide
This guide provides businesses with a web-based impact management solution to take action on the Sustainable Development Goals (SDGs) through 2030. The guide describes the overall structure, module design, baseline module, SDG-specific modules, scoring methodology, and development process of the SDG Action Manager in a concise manner.
Physical risk framework: Understanding the impacts of climate change on real estate lending and investment portfolios
This report provides lenders and investors with a four-step process to assess the physical impact of climate change on their real estate and infrastructure portfolios. The report emphasises the importance of using insurers’ extreme weather models within this framework to estimate natural catastrophe risks.
Transition risk framework: Managing the impacts of the low carbon transition on infrastructure investments
This report introduces a transition risk framework aiding investors and regulators in navigating risks and seizing opportunities in the low-carbon transition. It enhances comprehension of how transition risks impact financial performance in infrastructure investments, offering a transparent, adaptable, and robust methodology for assessing the financial implications of a shift towards a low-carbon economy.
The Ethical Trading Initiative (ETI) base code
This report describes the ETI Base Code, an internationally recognised code of good labour practice promoting ethical trade. Its nine standards aim to protect workers and prevent exploitation in global supply chains. The code is implemented by forward-thinking companies, trade unions, and NGOs to promote decent work.
Collision course: The risks companies face when their political spending and core values conflict, and how to address them
The paper warns companies that their political spending may put them at risk of reputational damage and possible backlash. Their report gives specific examples, and outlines recommendations and policies that allow businesses to align their core values with political expenditures, while developing safeguards to protect their reputations.
In search of impact: Measuring the full value of capital
This report outlines a sustainable investment framework, designed to empower individuals and organisations to better understand and make informed investment choices. The framework utilises six themes to communicate the impact of financial flows into the economy and contains theoretically grounded metrics that can be practically applied.
The climate crisis is a child rights crisis: Introducing the Children's Climate Risk Index
The report highlights how one billion children are at extreme risk due to climate change with small island states and countries already facing existential threats. It is a call to action for businesses and governments to reduce greenhouse gas emissions and commit to sustainable practices.