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 traffic light effect in ESG ratings

Harvard Business School
This research identifies a 'traffic light effect' in ESG ratings, where investor-paid raters like MSCI suppress rating changes to favour stability and peer alignment. Implemented downgrades predict negative returns of 2.8% over twelve months, but suppressed downgrades do not, indicating that discretionary overrides impede value-relevant signals to investors.
Research
6 April 2026

What is driving innovation in sustainability systems?

ISEAL Alliance
This report examines the key drivers of innovation in sustainability systems, including evolving legislation, data accessibility, and the need for inclusive value creation. It highlights case studies in palm oil, aquaculture, and cocoa, while providing strategic insights for scaling successful innovations through collaboration and robust business cases.
Research
27 April 2026

Good practice for credible verification of living wages

ISEAL Alliance
This guidance establishes a tool-agnostic framework for the credible verification of living wage gaps. It details good practices for assessing remuneration data, in-kind benefits via the ARI 2025 approach, and living wage estimates. Key requirements include methodological rigour, triangulation, and independent oversight to ensure accurate, comparable outcomes.
Research
13 April 2026

Morocco: Country private sector diagnostic

The World Bank
This World Bank Group report identifies policy actions to unlock private investment in Morocco's decentralised solar, low-carbon textiles, argan oil, and marine aquaculture sectors. It estimates these sectors could collectively catalyse US$7.4 billion in investment and create 166,000 jobs through targeted regulatory reforms and infrastructure improvements.
Research
9 March 2026

Converging on disclosure

European Corporate Governance Institute (ECGI)
This research examines the shifting landscape of corporate racial disclosures, noting a recent trend towards retrenchment. It argues that mandatory disclosure remains politically viable through interest-convergence. While progressives and conservatives disagree on racial equity goals, both can converge on the utility of transparency to monitor or challenge corporate behaviour.
Research
1 October 2026

The battle for plastic hegemony: the petrochemical historical bloc and the UN Global Plastics Treaty

This report examines the petrochemical historical bloc and its influence on the UN Global Plastics Treaty. It analyses how corporate-led partnerships, such as the Alliance to End Plastic Waste, use the circular economy concept to prioritise downstream waste management while protecting plastic production from restrictive upstream regulations.
Research
30 March 2026

Supercharging Australia's future: Mobilising capital for clean energy, industry and climate resilience

Investor Group on Climate Change
This report outlines the Investor Group on Climate Change’s policy priorities for 2026-2030. It identifies five essential jobs for climate policy to reduce systemic risk, attract private capital, and protect long-term economic value, aiming for a climate-resilient Australian economy on track for net zero emissions by 2050.
Research
10 March 2026

Critical minerals – The power factor in commodities

DWS Group
This report explores critical minerals as a structural theme rather than a cyclical trend. It highlights that bottlenecks in downstream processing and high geographic concentration, particularly in China, create strategic vulnerabilities. For investors, value-chain-based assessments are prioritised over short-term price movements to navigate this lasting global economic transformation.
Research
28 May 2026

Rare earth elements: Pathways to secure and diversified supply chains

International Energy Agency (IEA)
This International Energy Agency report assesses global rare earth supply chains and vulnerabilities. It highlights China's dominance, the USD 6.5 trillion economic risk from potential disruptions, and provides eight strategic recommendations to achieve secure, diversified, and resilient supply through international coordination, increased investment, and innovation in recycling and demand-side technologies.
Research
4 May 2026

Progress report of China’s National Carbon Market (2026)

Ministry of Ecology and Environment of the People’s Republic of China
China’s 2026 carbon market report details the expansion of the National ETS into steel, cement, and aluminium sectors. It highlights record trading volumes, the entry into force of the Ecological and Environmental Code, and the use of AI-driven digital infrastructure to support carbon neutrality goals.
Research
12 September 2026

Key figures on European living conditions series

Eurostat
This benchmark series provides a comprehensive overview of European living conditions using statistical indicators. Produced by Eurostat, it covers income distribution, inequality, household characteristics, health, and disability across EU and EFTA countries. The series supports socio-economic analysis and policy development through clear visualisations and factual data.
Benchmark/series
17 September 2026

IGCC's state of net zero investment series

Investor Group on Climate Change
This benchmark series provides an analysis of climate-related investment practices among institutional investors. It tracks progress against recognised frameworks, identifies structural barriers to capital deployment, and monitors evolving trends. The series explores how assets are managed in response to climate risk, supporting a transition towards net-zero goals.
Benchmark/series
16 June 2026

Mainstreaming biodiversity into climate finance: Lessons from the DFCD Origination Facility

This report examines how the Dutch Fund for Climate and Development (DFCD) Origination Facility integrates biodiversity into climate finance. Through diverse case studies, it highlights pathways for private investment, the necessity of landscape-level perspectives, and the role of technical assistance in making nature-positive business models bankable.
Research
22 October 2026

Lethal humidity and the systemic risks of climate change

This report examines the systemic threats posed by lethal humidity, where extreme heat and moisture exceed human physiological limits. Focusing on historical cases and Indonesia, it details cascading impacts on health, energy, and agriculture. It calls for urgent emissions reductions and improved global cooling strategies to mitigate escalating climate risks.
Research
12 May 2026

Digital sequence information (DSI) on genetic resources: A guide for financial institutions in the context of the Cali Fund

Finance for Biodiversity Foundation
This guide helps financial institutions assess portfolio exposure and engage with companies on digital sequence information (DSI). It outlines regulatory risks, including the Cali Fund and benefit-sharing under the UN Convention on Biological Diversity, while providing practical tools for investor engagement across the pharmaceutical and biotechnology sectors.
Research
7 October 2026

A network on nature in transition planning: A concept brief to enable and scale implementation

CDP
This concept brief proposes a new network to embed nature into transition planning. Highlighting that over $58 trillion of GDP depends on nature, it outlines a collaborative model to build evidence, enable implementation, and shape policy. The network aims to accelerate credible, nature-positive, and climate-resilient economic transitions.
Research
11 October 2026
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