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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Good practices for handling whistleblower disclosures

Australian Securities and Investments Commission
ASIC report outlines good practices for whistleblower programmes, based on a review of selected firms. It highlights governance, culture, training, monitoring, and use of disclosures to improve performance, alongside executive accountability and board oversight to ensure compliance with Corporations Act requirements.
Research
1 March 2023

Monitoring internal whistleblowing systems: A framework for collecting data and reporting on performance and impact

Transparency International
Transparency International sets out a framework for monitoring internal whistleblowing systems, covering data collection, reporting, confidentiality, stakeholder accountability, performance indicators, retaliation complaints, trust and awareness measures, and resource tracking to help organisations assess effectiveness and improve protections and governance.
Research
29 April 2025

The business case for “speaking up”: How internal reporting mechanisms strengthen private-sector organisations

Transparency International
Explains how internal whistleblowing systems help organisations detect misconduct early, reduce legal and financial risks, and strengthen compliance, culture and reputation. It outlines key features of effective mechanisms and demonstrates their role in improving risk management, preventing losses and supporting long-term value creation.
Research
31 July 2017

Transparency International

Issue Focused NGOs & Think Tanks
Transparency International (TI) is a global non-governmental organisation working in over 100 countries to combat corruption and promote transparency, accountability and integrity. Through research, advocacy and tools such as the Corruption Perceptions Index, it supports governments, businesses and civil society to strengthen governance and reduce corruption risks worldwide.
Organisation
4 research items

US SIF Proxy Proposal Archive

US Sustainable Investment Forum (US SIF)
The US SIF Proxy Proposal Archive is a public database providing access to over 7,000 shareholder proposals filed at US companies, alongside detailed research reports and annual briefings. It enables analysis of environmental, social and governance (ESG) trends, supporting investors in evaluating proxy voting issues and corporate engagement.
Online tool/database

Australian taxonomy-aligned debt guidance: Issuing use-of-proceeds debt under the Australian sustainable finance taxonomy

Australian Sustainable Finance Institute (ASFI)
Guidance explains applying the Australian sustainable finance taxonomy to use-of-proceeds debt, outlining classification, allocation, and disclosure requirements. It details technical screening criteria, Do No Significant Harm and social safeguards, and supports consistent, transparent identification of climate-aligned investments for issuers and investors.
Research
23 March 2026

Horizon Scanning: Risk and regulation in the GCC

Themis International Services
This report outlines 2026 financial crime and regulatory risks in the GCC, focusing on AI-enabled fraud, digital assets, cybercrime, beneficial ownership, supply chains, sanctions, and tougher AML/CFT oversight linked to upcoming FATF evaluations and recent legal reforms in the UAE, Bahrain and Saudi Arabia.
Research
28 January 2026

Human rights due diligence in the financial sector: A compendium of industry case studies and practice

Business for Social Responsibility (BSR)
Examines how financial institutions implement human rights due diligence, aligned with UNGPs and OECD guidelines, using case studies. Highlights challenges in data, prioritisation and leverage, and emphasises integrating human rights into governance, risk processes and client engagement to manage impacts across lending, investment and insurance activities.
Research
14 November 2025

Nourish and flourish: Water solutions to feed 10 billion people on a livable planet

The World Bank
This World Bank report outlines transforming agricultural water management to feed 10 billion people sustainably. It introduces a water-food nexus framework, highlights inefficiencies in current systems, and emphasises data-driven, service-oriented irrigation and financing reforms to improve productivity, resilience, and environmental outcomes.
Research
8 April 2026

Toxic finance: The banks and investors funding the expansion of petrochemicals in the US

Friends of the Earth
This report argues that banks and investors are enabling US petrochemical expansion despite rising market, legal, climate and public health risks, identifying major financiers and investors while warning that continued support may expose them to financial, reputational and regulatory harm.
Research
3 March 2026

Transitions Mineral Tracker

Business and Human Rights Resource Centre
The Transition Minerals Tracker is an online database by the Business & Human Rights Resource Centre that tracks human rights risks linked to mining key minerals for the energy transition. It compiles company data, policies and allegations, enabling users to assess exposure to social and governance risks across global mining operations.
Online tool/database

International Telecommunication Union (ITU)

Government Sponsored / Multilateral Organisations
International Telecommunication Union (ITU) is a United Nations specialised agency that coordinates global information and communication technologies. It develops international telecom standards, manages radio spectrum and satellite orbits, and supports digital connectivity. ITU works with governments and industry to expand inclusive, reliable networks and reduce the global digital divide.
Organisation
1 research item

Horizon scanning: Financial crime risks and regulation in the UK

Themis International Services
This report outlines emerging UK financial crime risks for 2026, highlighting AI-enabled fraud, cyber-enabled crime, sanctions evasion, and organised networks. It examines evolving regulatory expectations, stricter enforcement, and expanded oversight, emphasising the need for proactive risk management, robust controls, and enhanced compliance frameworks.
Research
2 February 2026

ESG regulations tracking tool

Sustainable Fitch
Fitch’s ESG Regulations Tracking Tool monitors global ESG-related regulatory developments affecting corporates. It provides structured, regularly updated insights on policy changes, jurisdictional trends and compliance requirements, supporting finance professionals in assessing regulatory risk, aligning strategies and understanding evolving ESG obligations across multiple markets and sectors.
Online tool/database
20 January 2026

Mind the gap: An insurance climate vulnerability assessment

Australian Prudential Regulation Authority
APRA assesses Australia’s home insurance protection gap under climate scenarios, finding affordability pressures may increase uninsured households from one in seven to one in four by 2050. Rising weather risks and economic factors drive premiums, widening financial system risks, particularly in regional areas, with implications for households, insurers and banks.
Research
23 March 2026

The Climateworks guide to credibility for corporate climate transition plans

Climateworks Centre
Provides an Australian-focused framework for assessing the credibility of corporate climate transition plans, outlining principles, criteria and disclosure expectations. It supports companies, investors and regulators in evaluating emissions targets, governance, strategy alignment and risk management within mandatory climate reporting and net zero transition planning.
Research
7 July 2025
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