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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Dhawura Ngilan: A vision for Aboriginal and Torres Strait Islander heritage in Australia

Heritage Chairs and Officials of Australia and New Zealand
Dhawura Ngilan (Remembering Country) is a vision statement outlining aspirations for the protection, preservation, and celebration of Aboriginal and Torres Strait Islander heritage in Australia. The report emphasises the importance of Indigenous communities' involvement in heritage management and calls for consistent policies and legislation across jurisdictions.
Research
12 May 2021

Diversity washing

European Corporate Governance Institute (ECGI)
This paper investigates the phenomenon of "diversity washing," whereby companies appear to prioritise diversity and inclusion (DEI) in their public discourse to a greater degree than their internal practices suggest. The authors use an empirical approach to evaluate the prevalence and effectiveness of this phenomenon.
Research
30 December 2023

Chapter Zero New Zealand Board Toolkit

Chapter Zero New Zealand
This toolkit is published to provide tools, support, and encouragement to prioritise climate change on boards and within organisations. The resource outlines 5 steps to ensure boards are well-equipped to address climate change, with relevant industry sector case studies.
Research
28 March 2023

Decarbonising cement: The role of institutional investors

ShareAction
This report outlines why cement production is carbon-intensive and provides pathways for decarbonisation. A 60% reduction in emissions by 2050 is required to limit temperature increases to 1.75°C. Institutional investors need to engage with cement companies and cut off funding for carbon-intensive infrastructure to mitigate climate-related risks.
Research
8 October 2019

Climate emergency – tipping the odds in our favour: A climate-change policy briefing for COP27

Institute and Faculty of Actuaries (IFoA)
This paper is a policy briefing for COP27 which presents potential solutions for stabilizing the climate, assessing the level of risk inherent in the current approach to climate change, and explores how society can accelerate climate action. It uses a risk-management approach to assess how climate change is being managed.
Research
4 November 2022

Connecting the dots: Energy transition scenarios and credit quality

This report explores the implications of climate transition scenarios for the credit quality of nine companies in power utilities, cement, and steel. It shows the potential credit consequences of failing to mitigate risks and grasp opportunities associated with the low-carbon transition. The study highlights the value of granular scenario analysis for investors.
Research
8 January 2019

Converging on climate lobbying: Aligning corporate practice with investor expectations

Principles for Responsible Investment (PRI)
This report details the importance of climate lobbying for the long-term interests of institutional investors. It covers recommendations for future engagement and case studies, and is primarily aimed at investment professionals. The report does not have any specific focus on discussing a list of companies, rather, it is an investor initiative that advocates for climate lobbying practices and investor expectations for companies globally.
Research
31 May 2018

Facilitating a circular economy for textiles workshop report

National Institute of Standards and Technology (NIST)
This report provides insights on the current status of circularity in the textile industry including waste generation, social and environmental impact, raw material use, and data challenges. The report highlights research needs, boundary-spanning tools, and standards to facilitate a circular economy.
Research
9 May 2022

A roadmap for Australian investors: How to invest to achieve gender equity, racial equity, diversity and inclusion

Impact Investing Australia
This a guide to help investors achieve gender equity, racial equity, diversity, and inclusion. This report presents qualitative and quantitative analyses from surveys of key Australian impact investing actors, virtual interviews with identified key informants, and a focused narrative literature review of contemporary global gender lens investing practice.
Research
27 March 2022

Clean energy negotiations guide for First Nations

First Nations Clean Energy Network
This guidebook provides insights for First Nations communities in Australia to negotiate clean energy projects with companies seeking to establish projects on their land. The guide covers steps to prepare, the unity of representation, access to expert advice, negotiations, and the benefits and opportunities for First Nations people.
Research
3 November 2022

The U.S. power sector and climate policy

InfluenceMap
This reports on the 25 largest Investor-Owned Utilities' engagement with climate policy in the US highlights a sector that is fragmented in terms of climate policy. It identifies Edison International, Exelon Corporation, and Public Service Enterprise Company as the leading utilities, and Southern Company and CenterPoint Energy as the laggards.
Research
18 April 2022

Geopolitics of the energy transition: Critical materials

International Renewable Energy Agency (IRENA)
This paper explores strategic approaches for ensuring a sustainable energy transition by investigating the geopolitical aspects of critical materials including their supply chain, responsible efficiency, emergence of new technologies, their impact on labour rights, as well as suggesting ways to mitigate their risks and boost cooperation between countries.
Research
5 September 2023

The private wealth industry and tax: Politically biased, ethically compromising and failing clients

Good Ancestor Movement
This report identifies that the private wealth sector is politically biased, ethically compromising, and failing clients with tax positive views. The report calls for significant changes to industry practice to better serve clients and ensure a more equitable society.
Research
1 June 2023

A guide to SDG interactions: From science to implementation

This report examines the nature of interlinkages between Sustainable Development Goals (SDGs), underpinned by a framework for understanding sustainable development goal interactions. Policymakers, practitioners and scientists working on implementing SDGs are the intended audience for this report.
Research
12 May 2017

Understanding and aligning with beneficiaries’ sustainability preferences

Principles for Responsible Investment (PRI)
This report explores how engaging with beneficiaries can improve investments' environmental, social, and governance (ESG) performance. It outlines a four-step process for investment professionals to understand and align with beneficiaries' sustainability preferences, ultimately strengthening a fund's performance and maintaining social license.
Research
16 April 2021

What is tax fairness and what does it mean for investors?

Principles for Responsible Investment (PRI)
This report is a discussion paper on tax fairness and its impact on institutional investors. Six principles guide the initiatives to bring transparency and systematic approach in dealing with tax issues in the investment industry. It also outlines past legal and regulatory efforts and recommendations for future stakeholder engagement to improve tax arrangements.
Research
24 March 2022
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