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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AI Tailwinds, Energy Headwinds

This benchmark series examines economic growth and development across the East Asia and Pacific region. It explores the impact of artificial intelligence on industrial sectors and supply chains, alongside the challenges posed by energy costs and environmental factors for small states and emerging market economies.
Benchmark/series
1 October 2026

Deforestation-free Transition (DEFT) Pathway

Global Canopy
The DEFT Pathway is a framework developed by Global Canopy and Profundo to help financial institutions categorise and assess corporate progress in eliminating deforestation and ecosystem conversion.
Online tool/database
26 June 2024

Climate Shift Index: Ocean

Climate Central
The Climate Shift Index: Ocean is an interactive global map by Climate Central that quantifies the influence of climate change on daily sea surface temperatures, assisting in the assessment of marine-related physical risks.
Online tool/database
14 August 2024

Adaptation Inventory

Climate Impact Lab
The Adaptation Inventory is a global repository of evidence-based climate resilience policies and programmes developed by the Climate Impact Lab to support scalable adaptation solutions.
Online tool/database
18 December 2025

Can investor coalitions drive corporate climate action?

This research evaluates Climate Action 100+’s impact on corporate climate action using a Difference-in-Differences analysis. It finds no evidence of improved disclosure or historical emission reductions. While the coalition influenced long-term targets for specific companies, the absence of short-term milestones suggests potential decarbonisation backloading and greenwashing risks.
Research
23 October 2024

INDRA: A New AI Tool for Exploring Tobacco, Fossil Fuel, and Chemical Industry Archives

INDRA is an AI-powered platform for searching and analysing extensive archives of internal tobacco, fossil fuel, and chemical industry documents to trace corporate influence and liability.
Online tool/database
14 September 2026

Who pays for climate breakdown? Banks, financed emissions, and the road to climate accountability

London School of Economics and Political Science (LSE)
This research examines the legal principles for holding banks accountable for climate breakdown. It evaluates shifting causation standards from 'but-for' to 'material contribution', explores quantification methodologies like PCAF, and analyses strategic litigation. The report highlights banks' transition from passive intermediaries to active contributors responsible for financing global emissions.
Research
15 June 2026

Kunming-Montreal Global Biodiversity Framework

The Kunming-Montreal Global Biodiversity Framework is a historic international agreement featuring 23 targets for 2030 to halt biodiversity loss. It provides the global benchmark for nature-related goals, risk assessment, and financial resource mobilisation essential for finance professionals.
Resource hub
19 December 2022

Achieving effective AI governance: From theory to practice. An investor perspective on managing AI risks

This report provides a framework for investors to manage AI-related risks in portfolio companies. It outlines material risks, categorises company significance, and introduces the AI Governance Framework. The document encourages collective action through engagement, voting, and policy advocacy to promote responsible AI development across various industrial sectors.
Research
1 February 2025

Climate risks are economic risks: Adaptation outcomes for Financial Institutions

Climate Policy Initiative
A resource from Climate Policy Initiative designed to help financial institutions track progress and assess the quality of adaptation and resilience finance while managing physical climate risks.
Online tool/database
15 June 2026

Too big to fail: critical natural systems as macro-critical infrastructure

Grantham Research Institute on Climate Change and the Environment
This report introduces Systemically Important Natural Systems (SINS), analogous to systemically important banks. It argues that critical ecosystems are macro-critical infrastructure. The authors explore how formal SINS designation could embed nature-related risks into global financial governance, fiscal policy, and corporate decision-making to prevent systemic economic instability.
Research
19 June 2026

Climate Risk Management Toolkit for Financial Institutions

British International Investment (formerly CDC Group)
Developed by British International Investment, this toolkit helps financial institutions in emerging markets embed climate risk management into governance, lending, and portfolio monitoring in alignment with TCFD standards.
Online tool/database
7 September 2023

India’s critical mineral imports in 2025 and a shift towards supply diversification

Institute for Energy Economics and Financial Analysis (IEEFA)
This report examines India’s dependence on critical mineral imports for its clean energy transition. It analyses trade dynamics for cobalt, copper, graphite, lithium, and nickel, highlighting a strategic shift towards supply diversification. Significant risks arise from geographical concentration, prompting India to seek resilient partnerships with various global suppliers.
Research
30 April 2026

Governing decentralized social media in a centralized policy world

Centre for International Governance Innovation (CIGI)
This report examines the challenges of regulating decentralised social media like Mastodon and Bluesky within centralised policy frameworks. It highlights how community-governed moderation offers alternatives to corporate control and recommends that Canada adopts proportionate, tiered regulations to support digital sovereignty and public-interest infrastructure.
Research
15 April 2026

Wikirate 2.0 Open Data Platform

Wikirate 2.0 is an open-source ESG data platform providing over 8 million data points on 150,000+ companies. It centralises benchmarks, corporate metrics, and supply chain data to support transparent investment analysis and corporate accountability.
Online tool/database
1 November 2024

Impact Investing: A Guide for Community Foundations

Parry Field Lawyers
A practical guide by Parry Field Lawyers designed for community foundations, providing legal and strategic frameworks to implement impact investing and generate social returns.
Resource hub
20 October 2022
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