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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Global tipping points
The 2023 report explores ways to prevent potentially irreversible changes to the Earth's natural systems and recommends coordinated global action and governance. It also highlights positive tipping points in technology, economics, and society that can aid a sustainable future.
UN Environment Programme's adaptation gap report series
The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.
Financing the corporate climate transition with bonds: A step-by-step guide to issuing a corporate bond to finance the climate transition
This report is a step-by-step guide to help corporations issue bonds to finance the transition to a climate-friendly economy. It covers key financing terms, the issuance process, and reporting requirements.
Greenwashing: A governance perspective
This report provides an overview of greenwashing practices and their impact. The report expounds on the various forms of greenwashing and highlights the need for governance professionals to ensure accurate claims by companies. It also touches on Australia's legal and regulatory environment as regards greenwashing and contains helpful advice on how to manage it.
Overcoming the myths of mainstream economics to enable a new wellbeing economy
This report discusses the flawed theoretical pillars of mainstream economics that support unsustainable environmental, social, and economic outcomes. The paper identifies paradoxes and delusions in theories related to efficiency, wealth, well-being, and economic growth. It argues that adopting a new approach that prioritises well-being can help overcome these challenges.
Reimagining country investing: A guide to capturing opportunities, managing risks and integrating sustainable-investment objectives
The paper offers insights for global investors on the benefits of constructing a diversified portfolio with country and regional-market allocation. The paper analyses variables such as GDP growth, innovation, thematic and geographic-revenue exposure and macroeconomic risks, while highlighting the role of sustainable finance in the process.
Deconstructing ESG ratings performance: Risk and return for E, S and G by time horizon, sector, and weighting
This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.
Climate contract playbook: Edition 2
This report presents a playbook of precedent clauses designed to address climate change risks and opportunities across different sectors and financing scenarios. The clauses, drafted by Hogan Lovells lawyers from over 60 jurisdictions, can be used in corporate and finance agreements to help achieve the Net Zero targets of the UK Government and others.
Circular to management companies of SFC-authorised unit trusts and mutual funds ESG funds
The Securities and Futures Commission (SFC) released a new circular prescribing disclosure requirements and periodic assessments for SFC-authorised unit trusts and mutual funds that focus on environmental, social, and governance (ESG) factors. Fund managers must include comprehensive disclosures in annual reports and take regular steps to ensure ESG investments align with a fund's intention.
'Signals of seriousness' for human rights due diligence
This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.
Building capacity for the Paris Agreement's Enhanced Transparency Framework: What can we learn from countries' experiences and UNFCCC processes?
This report outlines the necessity of capacity building to enhance transparency in the Paris Agreement. The report uses 13 case studies to highlight challenges in implementing transparency requirements and six lessons for effective capacity building. International initiatives and support programs are discussed to inform the construction of transparent and sustainable climate governance.
RIAA's benchmarking impact investing series
This is a series of benchmark reports providing comprehensive insights into the impact investing market in Australia. It covers investor motivations, market size, and performance metrics, aiding stakeholders in understanding and enhancing their impact investment strategies.
A well-being framework for cross-cultural assessment of development scenarios: A case study from North-Western Australia
This research paper evaluates the effectiveness of a well-being framework developed to assess alternative future development scenarios for the Martuwarra (Fitzroy River) in Western Australia. The framework was culturally sensitive and assisted a multicultural group in assessing scenarios. The study concludes that a well-being framework can support structured and transparent communication between culturally diverse groups.
Workplace health is workplace wealth: A case for investor action on worker health and a practical guide for getting started
This report highlights the financial benefits to companies and the economy as a whole of investing in worker health. The report urges investors to consider population health when making investment decisions, and outlines a practical guide for companies to improve worker health. Key areas include job security, mental health, and good work-life balance.
Securities and Futures Commission of Hong Kong
The Securities and Futures Commission (SFC) of Hong Kong regulates and supervises the financial markets and securities industry. Stay informed about regulatory developments and access resources for a transparent and well-regulated financial environment.
Chancery Lane Project
Chancery Lane Project transforms legal practices for sustainability. Empower legal professionals to drive environmental change with practical resources and collaboration opportunities. Enhance legal sustainability and contribute to a more environmentally conscious legal sector.