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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3D investing: Implications for net zero

CFA Institute Research & Policy Centre
The report evaluates 3D investing, extending mean–variance optimisation to include sustainability. It shows how integrating forward-looking climate metrics enables portfolios to balance risk, return, and decarbonisation, supporting alignment with Paris-aligned net-zero pathways under realistic investment constraints.
Research
8 November 2024

Investor influence in private markets: How investors activities can result in changes in outcomes for people and or the natural environment

The Predistribution Initiative
This report examines how private market investors influence social and environmental outcomes through investment decisions and firm-level actions. It proposes a framework to assess pathways, outcomes and causality, supporting impact management beyond portfolio company effects.
Research
10 September 2024

ITI’s sustainable technology policy guide: Understanding AI’s role in the energy transition

Information Technology Industry Council (ITI)
The report outlines how AI increases energy demand yet supports sustainability through efficiency gains, improved forecasting, and advanced grid management. It recommends grid modernisation, expanded low-carbon power, enhanced data-centre resource efficiency, and lifecycle carbon management to enable reliable, sustainable deployment of next-generation technologies.
Research
21 September 2024

Circular transformation of industries: The role of partnerships

World Economic Forum
This World Economic Forum white paper asserts that strategic partnerships are crucial for scaling circular economy initiatives. It details three value-creation archetypes: circular feedstock, lifespan extension, and platform services. Collaboration enables organisations to secure resources, optimise costs, and drive systemic change, effectively decoupling growth from resource consumption.
Research
20 December 2025

A policy advocacy and collective action toolkit for business: Strategies and resources for impact businesses B corps B locals and B networks

B Lab U.S. & Canada
This toolkit outlines how B Corps and impact businesses can engage in responsible policy advocacy and collective action. It provides guidance, standards, case studies and practical resources to support stakeholder-focused, climate-just and equitable economic systems through transparent lobbying and collaboration.
Research
16 May 2025

CSRD: A guide to the physical risk requirements

Climate X
This guide explains Corporate Sustainability Reporting Directive physical risk requirements, detailing scope, timelines and ESRS E1 disclosures. It outlines how organisations must identify, assess and report climate-related physical risks, financial impacts and adaptation actions, with a focused application to real estate portfolios.
Research
17 July 2024

Trillions or billions: Reassessing the potential for european institutional investment in emerging markets and developing economies

Overseas Development Institute (ODI)
The report finds European pension funds and insurers have limited capacity to scale EMDE investment. Even doubling allocations by the 35 largest asset owners would yield about USD 120 billion annually, concentrated in investment-grade assets. Regulation constrains insurers more than pension funds.
Research
23 May 2024

Transparency International UK (TI-UK)

Issue Focused NGOs & Think Tanks
Transparency International UK (TI-UK) is a UK-based anti-corruption NGO promoting transparency, accountability and integrity. It produces research, policy analysis and advocacy on corruption risks, illicit finance and governance. Work focuses on the UK and its global influence, engaging government, business and civil society, including public reporting, campaigns and integrity standards.
Organisation
1 research item

Norwegian Ministry of Finance

Government Organisations & Departments
Ministry of Finance is Norway’s government department responsible for planning and implementing national economic and fiscal policy, coordinating the preparation of the national budget, shaping tax and financial market regulation, and overseeing public finances and related subordinate agencies. It publishes official budget documents, economic analyses and policy guidance.
Organisation
1 research item

Climate X

Commercial Research Providers
Climate X is a climate risk analytics company providing asset-level physical climate risk data and scenario analysis. It supports financial institutions, insurers and corporates with decision-making, stress testing and regulatory alignment using proprietary climate models and geospatial intelligence.
Organisation
1 research item

International Committee of the Red Cross (ICRC)

Issue Focused NGOs & Think Tanks
International Committee of the Red Cross (ICRC) is an independent humanitarian organisation providing protection and assistance to people affected by armed conflict. It promotes international humanitarian law, conducts emergency relief operations, and supports detainees, civilians, and missing persons worldwide through neutral, impartial action, with global reach and sustained operational presence.
Organisation
1 research item

International Criminal Court

Government Sponsored / Multilateral Organisations
International Criminal Court is a permanent international court based in The Hague. It investigates and prosecutes genocide, crimes against humanity, war crimes and the crime of aggression. Established under the Rome Statute, it supports international justice, accountability and rule of law.
Organisation
1 research item

Sustainable Finance Roundup December 2025: Nature, Regulation, and the Hardening of Risk

This month’s sustainable finance roundup traces the shift from ambition to enforcement, as climate and nature risks become financial, regulatory and legal realities. It covers Australia’s environmental law reforms, the embedding of climate and nature risk through prudential supervision, disclosure and shareholder pressure, and insurer warnings on the limits of insurability. It also highlights how markets are responding to deforestation and biodiversity risk, and how litigation and regulation are reshaping governance and long-term financial resilience.
Article
29 December 2025

Climate finance for low carbon transport: Developing effective transport financing mechanisms for Asia and the Pacific

United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)
This ESCAP policy brief examines climate finance options for scaling low-carbon transport in Asia–Pacific. It assesses funding gaps, barriers, and mechanisms—including subsidies, carbon pricing, green bonds, PPPs, and international finance—and recommends policy alignment, capacity building, investor matching, and diversified financing to accelerate investment.
Research
12 March 2024

Investing in tomorrow: A guide to building climate-resilient investment portfolios

Investment Leaders Group
This guide outlines how investors can integrate physical climate risks into listed equity and debt portfolios, strengthen portfolio resilience, and mobilise capital for adaptation through asset allocation, due diligence, engagement, and collaboration across policy, finance and the real economy.
Research
15 January 2025

ICMA DLT bonds reference guide

International Capital Market Association
ICMA’s DLT Bonds Reference Guide outlines practical considerations across the lifecycle of distributed ledger technology-based debt securities. It addresses legal, regulatory, operational, trading, settlement and investor issues, aiming to support consistent market practice and wider adoption while reducing fragmentation in global bond markets.
Research
11 December 2024
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