Library | ESG issues
Greenhouse Gas Emissions
Greenhouse Gas (GHG) Emissions, including carbon dioxide and methane, trap heat in the atmosphere and drive climate change. Reducing emissions is vital to mitigating global warming risks and aligning with climate targets like the Paris Agreement, influencing long-term corporate and investment strategies.
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Corporate sustainability reporting
This conceptual paper examines corporate sustainability reporting, distinguishing investor-focused sustainability-related financial disclosure from broader impact reporting. It argues investor interests are imperfectly aligned with societal goals and concludes that complementary financial and impact reporting standards are needed to support accountability, capital allocation and sustainability transition.
International round table: Financing climate action at city level
This report synthesises discussions from an international round table on financing city-level climate action, highlighting how local governments overcome fiscal constraints through tailored funding scales, partnerships, innovative revenue mechanisms, and long-term approaches to deliver major decarbonisation programmes across Europe and North America.
Good practice case studies in scope 3 data collection
The report presents practical case studies on Scope 3 data collection, covering supplier, upstream, downstream and employee engagement. It outlines hybrid methodologies, use of primary and spend-based data, and emphasises collaboration, pragmatism and incremental improvement to support credible emissions measurement and reduction.
Escalation: The destructive force of Australia's fossil fuel exports on our climate
The report finds Australia’s fossil fuel exports significantly escalate global warming and domestic climate risks. It highlights missing policy restrictions, growing harms to people and systems, and urges an orderly, cooperative and just phase-out with regulatory reforms and international engagement.
The impact of climate conditions on economic production: Evidence from a global panel of regions
The paper links subnational economic output with climate data, showing temperature increases reduce productivity levels, especially in hotter regions, without affecting long-run growth. End-century warming could lower global output by 7–14%, indicating larger climate damages than many models estimate.
Climate change impacts increase economic inequality: Evidence from a systematic literature review
This systematic review of 127 studies finds consistent evidence that climate change worsens economic inequality, disproportionately affecting poorer countries and households. Impacts arise across sectors and regions via channels such as reduced labour productivity and agricultural losses, with strong agreement that effects are regressive.
Global warming has increased global economic inequality
The report assesses historical warming’s effects on national income by combining climate model counterfactuals with temperature–growth estimates. It finds warming has likely reduced GDP in warmer, lower-income countries and moderately benefited some cooler, higher-income economies, contributing to increased between-country economic inequality since 1961.
The Other Half of the Transition: Why Livestock Deserves as Much Attention as Energy
This article highlights the major climate impact of livestock and explains why the absence of clear roadmaps, metrics, and financing strategies has left the sector far behind the energy transition. It proposes policy reforms, mitigation hierarchies, and justice-centered pathways to unlock effective and equitable change.
The transition finance playbook: A practical guide for financial institutions
A practical guide outlining how financial institutions can scale transition finance through governance, eligibility criteria, portfolio segmentation, due-diligence enhancements and engagement. It highlights Canadian market context, barriers, and actionable “top tips” to support credible decarbonisation, stewardship and collaboration across the financial system.
Institute for Sustainable Finance (ISF)
Institute for Sustainable Finance (ISF) at Smith School of Business, Queen’s University, is Canada’s first multi-disciplinary hub aligning finance with environmental sustainability. It conducts research, publishes policy guidance, and runs education and collaboration programmes to help policymakers, investors, and firms integrate climate risk, nature, and ESG considerations into capital allocation and regulation.
NewClimate Institute
NewClimate Institute is an independent non-profit think-tank focused on climate policy and global sustainability. It produces research, policy guidance and knowledge-sharing on energy transition, carbon markets, sustainable finance, just development and corporate climate responsibility. NewClimate publishes influential tools and reports — including Climate Action Tracker — to assess emission trends and state-level climate performance. Founded in 2014 and funded project-wise by public institutions and climate foundations, NewClimate aims to link rigorous analysis with practical climate-action pathways globally.
CLIMATEWATCH
Climate Watch is a free, open-data platform aggregating global and national climate information: historical greenhouse-gas emissions, future scenarios, and countries’ climate commitments (NDCs, long-term strategies, net-zero pledges).
Climate Policy Database
The Climate Policy Database (CPDB) is an open, collaborative resource that compiles detailed information on climate-change mitigation policies worldwide. It categorises and tracks over 6,500 policies across nearly 200 countries, enabling comparison of policy adoption, identification of mitigation gaps, and support for climate-policy analysis.
Missing ingredients: How agriculture and diet get overlooked in media coverage of climate change
The report finds agriculture particularly animal agriculture and diet, receives disproportionately little climate coverage. Only small fractions of articles mention meat or dietary shifts, despite their emissions significance. Coverage is declining overall, limiting public awareness and policy momentum. The analysis urges more accurate, comprehensive reporting on food-system climate impacts.
Brighter Green
Brighter Green is a New-York-based public policy action tank advocating for equity, sustainability and rights. It conducts research and promotes policy reform addressing environmental protection, animal welfare, biodiversity, climate and food-system justice — especially in the global South.
Elephant in the boardroom: People are missing in corporate supply chain goals
The report finds large companies emphasise environmental supply chain goals while rarely investing in people. Only 12% set worker-focused targets, and few pursue partnership-based approaches. It argues SMEs lack capacity to meet rising expectations and calls for people-centred, collaborative investment to support equitable supply chain transitions.