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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Australia's future gas strategy: Corporate advocacy and industry narratives

InfluenceMap
This report analyses the responses to Australia's Future Gas Strategy by corporate entities and industry associations from the country's fossil fuel value chain. It sheds light on the advocacy for expanding fossil gas supply, which contradicts the science-based policies to meet global climate goals, while showing a lack of positive engagement from non-fossil fuel corporations.
Research
23 February 2024

Blended finance: When to use which instrument?

University of Zurich
Blended finance requires a deep understanding of the various financial instruments available. This paper offers guidance on selecting from diverse and innovative tools based on an organisation's context and finance requirements. The report provides practical relevance through case studies and key questions to help decision-makers in making a more informed choice.
Research
29 January 2022

Sustainable investing capabilities of private banks

PricewaterhouseCoopers (PwC)
This report presents the findings of research into the sustainable investing capabilities of private banks, including governance, sustainability risk, and client interactions. The report notes progress among leading banks but highlights the need for continuing education for client advisors and improved ESG and impact reporting and monitoring capabilities.
Research
26 May 2022

Wealthy private investors and socially responsible investing: The influence of reference groups

The study investigates how wealthy private investors engage with socially responsible investing (SRI) and how reference groups influence their investment behaviour. Qualitative data from 55 interviews with high-net-worth individuals (HNWIs) and industry experts show that while family members emphasize profit, fellow SRI-oriented HNWIs prioritise similarity and reputation.
Research
22 November 2021

Who pays for sustainability? An analysis of sustainability-linked bonds

This paper analyses sustainability-linked bonds (SLBs), which tie bond coupons to sustainability performance targets. They find issuing an SLB yields an average premium of -9 basis points on the yield at issue compared to a conventional bond, and the savings for an issuer exceed the maximum penalty for failure to meet the target.
Research
9 February 2022

The Global GHG Accounting and Reporting Standard for the financial industry series

Partnership for Carbon Accounting Financials
The Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.
Benchmark/series
17 November 2022

Elevating stakeholder voices to the board: A guide to effective governance

Australian Institute of Company Directors
This guide offers Australian directors valuable insights on elevating stakeholder perspectives to the board, emphasising a broader view of corporate interests. It explores stakeholder governance, effective practices, and the advantages of integrating voices from employees, customers, suppliers, and the community into board-level decision-making.
Research
26 April 2021

Child-lens investing framework: Private equity and debt investor toolkit

Tideline
The toolkit provides guidelines on investing with a child-lens impact strategy, including a child-lens taxonomy, reflection, contribution, and assessment. Six investors tested and refined the framework with case studies.
Research
26 October 2023

The role of women on boards in corporate environmental strategy and financial performance: A global outlook

This paper examines the relationship between board gender diversity and environmental strategy and financial performance of firms. Empirical findings indicate that women on boards promote proactive environmental strategies leading to a sustained competitive advantage in both short-term and long-term financial performance.
Research
3 April 2020

Sustainable corporate governance and non-financial disclosure in Europe: Does the gender diversity matter?

This study explores the link between boardroom gender diversity and Environmental, Social and Governance (ESG) disclosure in European listed firms. The results show that having women directors improves ESG practices, potentially enhancing sustainable value creation for firms. The study recommends policy actions promoting gender equality in decision-making roles to further enhance corporate transparency and accountability.
Research
28 June 2021

Increasing female participation on boards: Effects on sustainability reporting

This study explores the relationship between board gender diversity and sustainability reporting using data from 2,116 banks over a ten-year period. Results indicate that having 22–50% female board members positively affects ESG disclosure, but beyond 50%, negative effects appear. It suggests that banks should mandate quotas to promote sustainable disclosure.
Research
18 June 2020

Adaptation, loss and damage: A global climate impact fund for climate justice

Sustainable Development Solutions Network (SDSN)
This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.
Research
27 November 2023

Survival of the richest: How we must tax the super-rich now to fight inequality

Oxfam
This briefing paper highlights how taxing the super-rich is crucial in fighting inequality and addressing the multiple crises we are currently facing. The report provides practical solutions to raise taxes, while showcasing how decreasing economic inequality leads to decreasing gender, race, and colonial inequality.
Research
11 January 2023

Climate governance study 2024: Moving from vision to action

Australian Institute of Company Directors
This study reveals that Australian directors increasingly prioritise climate change as a material governance issue. However, stakeholders are pulling in a variety of directions, making it challenging for organisations to execute their climate strategies. Policy uncertainty poses the most significant obstacle for climate governance, although the implementation of mandatory climate reporting from July 2025 presents an opportunity for greater accountability.
Research
5 March 2024

Towards financing large-scale holistic landscape restoration in Europe: Recommendations for EU policy actors to attain inspirational, social, natural and financial returns

Commonland
The report provides financing recommendations for large-scale holistic landscape restoration in Europe, addressing climate change, biodiversity loss, and food and water insecurity. It emphasises the effectiveness of landscape finance in promoting healthy ecosystems, offering practical frameworks for policymakers to accelerate impactful activities and align natural and community needs for comprehensive restoration.
Research
30 November 2023

Clearing the air: A case for investor action on air quality and a practical guide for getting started

ShareAction
This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.
Research
18 January 2024
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