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 tool for developing credible transition plans: Public edition for asset owner pilot-testing

United Nations Environment Programme
This report provides asset owners with guidance for preparing and evaluating transition plans. It highlights key elements for credibility, outlines relevant frameworks, and offers recommendations for both preparers and users of transition plans, enhancing transparency and accountability in achieving net-zero goals.
Research
23 December 2023

Nature-related litigation: Emerging trends and lessons learned from climate-related litigation

Network of Central Banks and Supervisors for Greening the Financial System (NGFS)
This report explores emerging trends in nature-related litigation, focusing on biodiversity, deforestation, ocean degradation, and plastic pollution. It highlights the legal risks for the financial sector and calls for increased monitoring. Lessons from climate-related litigation are applied to nature protection strategies, impacting regulatory and corporate practices.
Research
3 July 2024

Climate-related litigation: recent trends and developments

Network of Central Banks and Supervisors for Greening the Financial System (NGFS)
The report highlights the growing volume and diversity of climate-related litigation. It outlines legal trends targeting financial and non-financial institutions and governments, with significant implications for financial risks and reputational damage. The report emphasises the potential increase in litigation tied to climate disclosure laws, greenwashing, and corporate responsibilities.

Research
1 September 2023

Investment model validation: A guide for practitioners

CFA Institute
This guide offers a practical framework for assessing the robustness of investment models used in finance. This report covers methodologies such as backtesting, cross-validation, and scenario analysis to mitigate model risk, providing investment professionals with tools to enhance decision-making processes and model reliability. The guide stresses the importance of aligning model outcomes with economic theory and offers insights into performance benchmarking.
Research
27 June 2024

The effect of pricing instruments on CO2 emissions: Empirical evidence from Australia

The World Bank
The report evaluates Australia's short-lived carbon tax and renewable energy policies. It finds a 7% per capita emissions reduction from 2009 to 2018, with effects weakening after policy repeal. Coal exports increased during this period, potentially offsetting domestic emission reductions.
Research
24 June 2024

The demand for a fair international financial architecture

UN University Centre for Policy Research (UNU-CPR)
The report explores the Global South's calls for reforming the international financial system. It highlights six key outcomes: improved representation, faster response times, increased funding scale, sustainable financing, enhanced global solidarity, and fostering economic self-reliance. The report underscores the urgency of reforming global financial institutions to address disparities.
Research
18 April 2024

Good Jobs First's violation tracker

Good Jobs First
Violation Tracker is a comprehensive database that tracks corporate misconduct in the United States and United Kingdom. It provides insights into violations, fines, and settlements across various sectors, helping finance professionals assess risks associated with corporate behaviour. This tool enhances transparency and accountability in corporate governance and compliance.
Online tool/database

Good Jobs First

Finance / Corporate Focused NGOs & Think Tanks
Good Jobs First (GJF) is a nonprofit organisation dedicated to promoting accountability and transparency in economic development. By analysing public subsidies and incentives, GJF helps communities understand the impact of corporate subsidies on local economies. Their tools and resources support informed decision-making for sustainable economic growth and responsible investment.
Organisation
1 research item

Plastics circularity investment tracker tool

The Circulate Initiative
The tool offers insights into private investments in plastics circularity globally from 2018 to 2023. It provides data by geography, investment categories, and solution types, enabling users to analyse trends and compare investments across regions and sectors.
Online tool/database

How cheap talk in climate disclosures relates to climate initiatives, corporate emissions, and reputation risk

The report examines the relationship between corporate climate disclosures, cheap talk, and actual climate initiatives. It highlights how voluntary disclosures often suffer from superficiality, while targeted climate actions reduce cheap talk. Findings suggest cheap talk correlates with higher emissions and reputation risks, offering insights into the credibility of climate commitments.
Research
1 July 2024

Finternet: the financial system for the future

Bank for International Settlements
The report outlines a vision of interconnected financial ecosystems powered by digital innovation. By leveraging technologies like tokenisation and unified ledgers, it aims to create a user-centric, inclusive financial system that lowers costs, improves access, and increases efficiency globally.
Research
16 April 2024

Guide for adaptation and resilience finance

Standard Chartered
The guide outlines strategies for mobilising private capital into climate adaptation projects in emerging markets. It provides investment criteria, eligible activities, and guidance on reducing climate risks. The guide aims to standardise financing processes for resilience across global financial systems.
Research
30 April 2024

Insurance-associated emissions: Top tips for finance teams of insurers and reinsurers

Accounting for Sustainability (A4S)
This report provides finance teams in the insurance industry with practical guidance on calculating insurance-associated emissions. It outlines the PCAF Standard, emphasises the importance of establishing an emissions baseline, and offers actionable steps for leveraging data, improving processes, and supporting decarbonisation.
Research
9 April 2024

A director’s guide to mandatory climate reporting

MinterEllison
This guide covers Australia’s mandatory climate reporting, requiring large entities to disclose climate risks and opportunities from January 2025. It provides directors with practical steps for compliance, focusing on governance, strategy, and risk management, and encourages proactive engagement to build long-term organisational resilience.
Research
26 September 2024

Investing in climate chaos' fossil fuel investment data

Urgewald
The Investing in Climate Chaos tool details companies and institutions' investments in fossil fuel sectors, including coal, and quantifies their exposure through shares and bonds. This resource aids finance professionals in assessing the financial implications of fossil fuel investments and informs sustainable finance decisions.
Online tool/database
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