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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A time for change in the sustainable fund market: Reflections and recommendations in a new regulatory environment

International Capital Market Association
The report examines recent regulatory shifts in Europe and the UK affecting sustainable funds. It outlines rebranding impacts, highlights inconsistencies in fund categorisation, and stresses the need for broader sustainability definitions beyond the EU Taxonomy to avoid constraining investment opportunities and to better accommodate transition-related financial products.
Research
25 March 2025

Reconsidering the macroeconomic damage of severe warming

This study finds that accounting for global weather conditions significantly increases projected macroeconomic damage from climate change. Global GDP losses by 2100 may rise from ~11% to ~40% under high emissions. Incorporating global effects also reduces the optimal warming threshold from 2.7°C to 1.7°C, aligning with Paris Agreement targets.
Research
31 March 2025

AIGCC's the state of investor climate transition in Asia benchmark series

Asia Investor Group on Climate Change (AIGCC)
This benchmark series examines how Asian investors are approaching net zero and climate-aligned investment, including target setting, portfolio alignment, climate risk assessment, stewardship, investment strategies and barriers to implementation across asset classes and markets in Asia.
Benchmark/series
15 April 2026

IGCC's state of net zero investment series

Investor Group on Climate Change
Annual survey-based analysis of net zero investment practices among 65 Australian institutional investors managing AU$4.2 trillion, covering climate targets, physical risk, engagement, disclosure, and governance.
Benchmark/series
1 April 2025

Climate action 100+ net zero company benchmark

Investor Group on Climate Change
​Climate Action 100+ focuses on 169 companies crucial to the global net-zero emissions transition. The tool provides assessments of these companies' alignment with climate goals, aiding investors in evaluating climate-related financial risks and opportunities.
Online tool/database

Addressing biodiversity risk and opportunity at PensionDanmark

Accounting for Sustainability (A4S)
PensionDanmark developed a biodiversity strategy targeting its real estate and infrastructure assets to mitigate nature loss. It employs data-led initiatives, stakeholder engagement, and nature-based solutions to protect and restore biodiversity, aligning with EU taxonomy and Science Based Targets for Nature. Implementation includes construction screening, sustainable sourcing, and performance monitoring.
Research
18 February 2025

Landing the economic case for climate action with decision makers

Boston Consulting Group
The report outlines strategies to better communicate the economic rationale for climate action to decision makers. It examines barriers, including limited capacity and political constraints, and recommends clearer economic framing, stronger narratives, and alignment with national development goals to drive engagement and support for climate policies.
Research
11 March 2025

Regulatory guide (RG) 280: Sustainability reporting

Australian Securities and Investments Commission
ASIC’s Regulatory Guide 280 outlines the framework for sustainability reporting in accordance with ISSB Standards. It details expectations for listed and unlisted entities, implementation timelines, assurance requirements, and guidance on materiality, governance, and transition planning, aiming to improve transparency and consistency in climate-related and sustainability disclosures across Australia.
Research
31 March 2025

A practitioner's perspective - from obstacles to outcomes: Enhancing effectiveness in stewardship and engagement

WHEB Asset Management
This report identifies barriers to effective investor stewardship and engagement, highlighting challenges such as unclear definitions, resource constraints, and ineffective reporting. It outlines practical solutions from WHEB, recommending clearer alignment of engagement objectives with client mandates and prioritising measurable outcomes over activity metrics to deliver long-term client value.
Research
31 October 2024

AI, data governance and privacy: Synergies and areas of international co-operation

Organisation for Economic Co-operation and Development (OECD)
This report examines the synergies between artificial intelligence, data governance, and privacy, highlighting international collaboration opportunities. It identifies key regulatory frameworks, interoperability standards, and policy recommendations to address shared global challenges and promote responsible AI deployment while safeguarding data privacy across jurisdictions.
Research
26 June 2024

Voluntarily applying ISSB Standards—A guide for preparers

IFRS Foundation
The guide assists entities in voluntarily adopting IFRS S1 and IFRS S2, facilitating consistent disclosure of sustainability-related financial information. It outlines transition reliefs and proportionality mechanisms to ease initial compliance challenges, aiding preparers in effectively communicating sustainability progress to investors and stakeholders regardless of jurisdictional regulations.
Research
2 October 2024

The purpose of investor stewardship

This paper critically examines investor stewardship, shifting from traditional shareholder-focused governance towards "enlightened stewardship." It advocates balancing fiduciary duties with broader societal and environmental considerations. Analysing the evolution of the UK Stewardship Code, it highlights a systemic shift to integrate sustainability and stakeholder concerns alongside financial returns for long-term value creation.
Research
23 January 2025

Doughnut Design for Business - Core Tool

Doughnut Economics Action Lab (DEAL)
​The Doughnut Design for Business Core Tool is a workshop resource that guides companies in aligning with Doughnut Economics principles. It focuses on transforming key business aspects—Purpose, Networks, Governance, Ownership, and Finance—to foster regenerative and distributive practices. Developed through pilot workshops with over 300 businesses, it offers practical steps for strategic redesign.
Online tool/database
2 November 2022

Closing the gap: Investing in natural capital to meet the SDGs

Green Growth Knowledge Partnership
The report analyses the investment required to address the natural capital gap for achieving Sustainable Development Goals in 40 countries, finding that investing US$7.4 trillion could generate returns exceeding US$152 trillion, greatly benefiting air quality, human health, ecosystems, and reducing premature deaths and resource depletion globally.
Research
4 June 2024

CSSN's greenwashing assessment tool

Climate Social Science Network (CCSN)
​The Integrated Framework to Assess Greenwashing (IFTAG) is a tool developed by scientists and communication researchers to identify greenwashing in public statements, advertisements, and campaigns. It comprises twelve themes with corresponding yes/no questions to determine misleading environmental claims.
Online tool/database

AASB Standards Portal

Australian Government
The AASB Standards Portal provides access to Australian Accounting Standards and Sustainability Reporting Standards, detailing requirements for financial reporting and climate-related disclosures. It serves as a resource for entities to ensure compliance with Australian financial reporting obligations.
Online tool/database
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