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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The state of the climate series

This benchmark series provides concise annual assessments of the global climate, using consistent scientific indicators to monitor environmental conditions, human pressures, and system responses. It is designed to support structured analysis and comparison over time for researchers, policymakers, and finance and sustainability professionals.
Benchmark/series
8 October 2024

Peoples' climate vote series

United Nations Development Programme (UNDP)
The Peoples’ Climate Vote is a global survey series capturing public perspectives on climate change, policy priorities and collective action. Led by international institutions, it provides a consistent framework to understand how people experience climate impacts and how they expect governments, businesses and global actors to respond.
Benchmark/series
13 August 2024

Banking on climate chaos series

Banking on Climate Chaos Coalition (BOCC)
The Banking on Climate Chaos is a multi-year research series assessing how major global banks finance fossil fuel activities. It provides a consistent framework to review lending and underwriting linked to fossil fuels and expansion, supporting year-on-year comparison and broader analysis of banking practices.
Benchmark/series
26 June 2025

Endowment impact benchmark series

Intentional Endowments Network
The Endowment Impact Benchmark is a benchmark series that provides a structured assessment and benchmarking framework for endowments and foundations. It evaluates policies, governance, management and transparency related to sustainable and impact investing, enabling consistent comparison and ongoing progress tracking across participating institutions.
Benchmark/series
21 February 2025

Net zero atlas series

FTSE Russell
The COP Net Zero Atlas is an annual research series examining transition and physical climate risks across major economies. It provides a structured framework to assess national climate commitments, policy pathways and exposure to climate hazards, supporting comparative analysis for investors and policymakers.
Benchmark/series
1 November 2024

State of the global climate series

World Meteorological Organization (WMO)
The State of the Global Climate is an annual benchmark series produced by the World Meteorological Organization that synthesises authoritative observations across the climate system, including the atmosphere, oceans and cryosphere, to provide a consistent, comparable evidence base for global climate monitoring, policy analysis and long-term assessment.
Benchmark/series
16 December 2025

State and trends of carbon pricing series

The World Bank
The State and Trends of Carbon Pricing series provides an annual, global overview of carbon pricing policies and carbon markets. It reviews the development and structure of carbon taxes, emissions trading systems, and crediting mechanisms to support policy, regulatory, and market analysis.
Benchmark/series
16 June 2025

Measuring companies’ environmental and social impacts: An analysis of ESG ratings and SDG scores

This study compares ESG ratings with SDG scores across major providers. It finds little correlation. SDG scores align with investor exclusions and EU Taxonomy assessments, while ESG ratings largely measure financial risk exposure, not real-world environmental or social impacts.
Research
4 April 2025

Climate risk self-assessment survey series

Australian Prudential Regulation Authority
This series presents APRA’s Climate Risk Self-Assessment Surveys, which review how APRA-regulated entities approach governance, risk management, metrics, targets and disclosure of climate-related financial risks. It provides a consistent, periodic view of industry practices and alignment with prudential guidance over time.
Benchmark/series
12 November 2024

World Meteorological Organization (WMO)

Government Sponsored / Multilateral Organisations
World Meteorological Organization (WMO) is a United Nations specialised agency coordinating global cooperation on weather, climate, hydrology and related environmental services. WMO sets international standards, publishes authoritative climate and weather reports, supports early warning systems, and strengthens climate resilience, risk management and scientific data sharing worldwide, across governments and communities.
Organisation
2 research items

Climate fiduciaries: part II – the duty of even-handedness

This article explores the fiduciary duty of even-handedness and its implications for climate-aware pension fund investing, focusing on emerging legal challenges in Australia and Canada. It argues that unmanaged climate risk may breach trustees’ obligations to act equitably across generations, particularly where younger members bear disproportionate long-term harm.
Article
28 January 2026

Systems-informed stewardship part I: Reshaping sustainable and impact finance through systems thinking

This article introduces systems thinking and explains how it is reshaping sustainable and impact finance by addressing interconnected systemic risks like climate change and inequality. It outlines four emerging applications; from systemic risk management to systems-informed stewardship, highlighting the implications for investors’ roles, tools, and decision-making.
Article
26 January 2026

Directors’ duties navigator: Climate risk and sustainability disclosures series

Commonwealth Climate and Law Initiative
This is a series of legal and governance primers examining directors’ duties and corporate disclosure obligations in relation to climate and sustainability risks. It provides jurisdictional analysis and practical guidance to support board oversight, risk management and reporting as regulatory and market expectations evolve.
Benchmark/series
1 January 2026

Global biodiversity loss, ecosystem collapse and national security: A national security assessment

UK Government
This UK national security assessment finds global biodiversity loss and ecosystem collapse pose high risks to food security, economic stability and geopolitics. Degradation is widespread, with potential ecosystem collapse from 2030–2050, intensifying migration, conflict, supply chain disruption and strategic competition without decisive intervention.
Research
19 January 2026

The i-frame and the s-frame: How focusing on individual-level solutions has led behavioral public policy astray

The report argues that behavioural public policy has over-emphasised individual-level (“i-frame”) solutions, often aligning with corporate interests and weakening systemic reform. It contends that structural (“s-frame”) interventions, alongside institutional changes in research and policy design, are necessary to address entrenched social and economic problems effectively.
Research
26 September 2025

Global climate highlights series

Copernicus Climate Change Service (C3S)
This benchmark series provides a recurring, standardised overview of global climate conditions, produced using consistent observational and reanalysis datasets. It tracks changes across key climate indicators to support comparability over time and inform assessment of longer-term climate trends within a recognised reference framework.
Benchmark/series
14 January 2026
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