Library | ESG issues
Law, Regulation & Compliance
The evolving legal and regulatory landscape financial organisations regarding Environmental, Social, and Governance (ESG) considerations comprises both voluntary frameworks and mandatory regulations. Voluntary initiatives, such as the Task Force on Climate-related Financial Disclosures (TCFD), provide guidelines for companies to disclose climate-related financial risks and opportunities. In contrast, mandatory regulations like the European Union’s Sustainable Finance Disclosure Regulation (SFDR) require financial market participants to disclose how they integrate ESG factors into their investment decisions.
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The rising tide of greenwashing: Navigating ‘greenwashing’ risks in climate change targets and sustainability credentials
The report highlights the risks and challenges associated with businesses misrepresenting their sustainability credentials or strategies. The document elaborates on the subject with the help of multiple examples and practical guidelines to reduce legal and reputational exposure to businesses and corporations.
Australian Government
The Australian Government's official website offers updates on government policies, news, and initiatives. Visitors can access information on various governmental departments and services. Stay informed about Australia's governance, public affairs, and key decisions made by the Prime Minister and Cabinet.
ESG investing in emerging markets – a roadmap towards net-zero
This report discusses the challenges in ESG investing for emerging markets due to varying standards in regulations and reporting. It also covers the importance of sovereign engagement and incorporating biodiversity in investment decisions. The lack of standardisation in data and regulation presents difficulties in generating sustainable investments.
Climate scorpion – the sting is in the tail: Introducing planetary solvency
The report explores the risks and impact of climate change on a global scale. The report emphasises the need for a realistic risk assessment urgently and laying out a blueprint on developing a Planetary Solvency framework.
Equitable Origin
Equitable Origin (EO) is a global non-profit organisation dedicated to advancing responsible resource management. Through rigorous standards and certification processes, EO promotes sustainable practices in the energy, mining, and agricultural sectors. Their focus on equitable and environmentally friendly operations ensures a balance between economic development and environmental conservation.
The elephant in the room: Aligning global bonds markets with climate goals
The global bond market is crucial for the achievement of the Paris Agreement's climate goals. This report analyses the alignment of corporate bonds with these goals while identifying challenges and proposing potential solutions, including the use of asset-level data and revaluation of benchmarks.
Sovereign bonds: Spotlight on ESG risks
This report explores the use of environmental, social, and governance (ESG) analysis as a potential risk-reducing and return-enhancing tool for investors in developed-country sovereign bonds. The report suggests that ESG factors are material to both creditworthiness and investment performance.
Investor toolkit on human rights
This toolkit provides practical guidance for institutional investors to assess and address human rights risks within investment activities. With tools, case studies and standard-setting activities, this investor toolkit encourages proactive management of human rights risks.
200 and counting: Global financial institutions are exiting coal
Financial institutions (FI) across the world are increasingly recognising the risks and opportunities connected to coal, and many are reducing their exposure to the industry. The number of FIs withdrawing from coal is rapidly increasing, and this report catalogues the global trend towards coal withdrawal.
Communicating the scientific consensus on climate change: Diverse audiences and effects over time
This study finds that communicating the scientific consensus on climate change increases understanding and engagement. Consensus messaging leads to updated beliefs across diverse audiences, with 40% of the original effect lasting 26 days. The treatment effect is most durable for those doubtful or dismissive of climate change.
Investing with SDG outcomes: A five-part framework
This report outlines a five-part framework for investors to align their investments with the Sustainable Development Goals (SDGs). It includes incorporating ESG issues into investment analysis and decision-making, being active owners, promoting acceptance of the framework, and reporting on progress.
Financing our future: Actions to scale up and accelerate the pace of change towards a more sustainable financial system
This report offers actionable recommendations to the world's finance sector. This report presents evidence on the importance of environmental, social and governance (ESG) criteria and outlines key actions for finance actors across numerous industries to advance toward a sustainable financial system.
Why circular business models fail and what to do about it: A preliminary framework and lessons learned from a case in the European Union
Circular business models fail to scale due to cultural, regulatory, economic, and technical barriers. This report proposes a preliminary empirical framework for linking circular business models to specific barriers and offers four lessons for managerial strategies.
Experimental evidence for tipping points in social convention
This study shows the theoretical and empirical existence of a tipping point for changing social conventions. Minority groups can overturn established behaviour by reaching a critical mass, expected to vary depending on social setting. The findings offer insight for organizations with potential shifts in conventional behaviour.
Mobilizing money and movements: Creative finance for food systems transformations
This report explores creative financing strategies for transforming food systems. Through six case studies, it showcases levers of change for transformational investing, including blended finance, shared ownership, and diverse investment types. The report emphasizes community engagement and local food production to build sustainable and resilient food systems.
Constructive corporate engagements: From a corporate perspective
This research focuses on constructive corporate engagement. This report analyses survey results from 100 senior company directors and interviews with ten executives to examine the drivers of successful engagements. Insights include the importance of collaborating with companies, focusing on material issues, and using standard metrics for success.
