Library | ESG issues

Technology & Online Harm

Technology & online harm refers to the risks and challenges linked to existing and emerging digital technologies such as AI, blockchain, and cryptocurrencies. While these innovations can enhance efficiency and productivity, they also introduce risks like fraud, misinformation, regulatory uncertainty, and ethical dilemmas, requiring careful oversight and responsible adoption.

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The state of ESG 2026

Malk Partners
Malk Partners’ fourth annual report examines ESG trends across private markets in 2026. It identifies a disconnect where strong LP and GP ambitions face capacity constraints at the portfolio-company level. Key themes include the growth of Responsible AI, decarbonisation strategies, and shifting regulatory landscapes in the US and Europe.
Research
17 April 2026

Weathering extremes: A toolkit for information resilience amid disaster

Council on Strategic Risks
This toolkit provides strategies for state and local governments to manage misinformation during extreme weather. It details trust architecture, risk triaging, and proactive 'pre-bunking' techniques. It examines threat vectors, including AI-generated harms and geopolitical interference, to protect public safety and build community resilience during disasters.
Research
1 September 2026

A metacognitive approach to learning and performance in human-AI interaction

This research introduces the Synergetic Notion of Human-AI Skills and Knowledge Construction (SYNC) model. It addresses the decoupling of learning and performance in GenAI interactions. By identifying four key pitfalls, the model outlines strategies like metacognitive onloading to foster human-AI synergy and ensure durable learning alongside AI-supported performance.
Research
30 October 2026

Human rights assessment of the AI data supply chain

Business for Social Responsibility (BSR)
This BSR report assesses human rights impacts in the AI data supply chain. It identifies structural risks like buyer concentration and precarious platform models. Key findings highlight inadequate wages and psychological harm, offering strategic recommendations for companies to improve visibility and governance across their global sourcing practices.
Research
13 July 2026

Sound practices for responsible adoption of artificial intelligence (AI): Final report

Financial Stability Board (FSB)
This report by the Financial Stability Board identifies 12 sound practices for the responsible adoption of artificial intelligence in financial institutions. It details organisation-wide governance and lifecycle management, highlighting benefits like enhanced efficiency alongside risks such as third-party dependencies, cyber threats, and explainability challenges in complex systems.
Research
15 October 2026

AI deployment in sustainability solutions: How AI is moving from features to workflows across software, data, and advisory companies

KanataQ Ltd
This report explores AI adoption within sustainability solution providers, finding that 83% of organisations utilise AI internally. While LLMs dominate, the sector is shifting from standalone features toward integrated workflows. Primary constraints include data security, though 96% of providers maintain human oversight to ensure auditable and reliable outcomes.
Research
4 June 2026

Code of practice on transparency of AI-generated content

European Commission
The European Union's Code of Practice on Transparency of AI-Generated Content provides guidance on meeting AI Act transparency obligations. It addresses machine-readable marking, detection, labelling of deepfakes and AI-generated text, technical reliability, compliance processes and disclosure requirements for providers and deployers of artificial intelligence systems.
Research
10 June 2026

AI and developing economies: Promoting decent work in a time of rapid technological change

International Labour Organisation (ILO)
This policy brief examines AI's impact on developing economies, highlighting a multidimensional divide in infrastructure and skills. It warns of "disruption without dividend", where workers face automation before capturing productivity gains. It advocates for deliberate policy design, prioritising digital public infrastructure and decent work standards to ensure inclusive growth.
Research
3 November 2026

National AI Monitor

JUST Capital
The National AI Monitor is a monthly index from JUST Capital that tracks American sentiment on AI. It provides finance professionals with data on how AI impacts workers, consumers, and the environment, highlighting emerging social risks and opportunities.
Online tool/database
1 September 2026

The golden triangle under microscope: AI, cybersecurity and data privacy as one board conversation

Embera Partners
This report explores the 'golden triangle' of AI, cybersecurity, and data privacy for corporate boards. It highlights emerging 2026 threats like autonomous agent deception and quantum data harvesting. The document provides a 24-KPI dashboard and ten critical questions to ensure integrated oversight and regulatory compliance across diverse sectors.
Research
10 September 2026

Data centers and social impacts: What matters for financial institutions / Financial Institutions Practitioners Circle

Shift
This report examines the social impacts of AI-driven data centre expansion. It identifies five key challenges for financial institutions, including community opposition and developer unfamiliarity with international standards. The research provides practical insights for banks to integrate social due diligence and leverage influence to improve project outcomes.
Research
14 September 2026

Decent work in the platform economy must include outsourced and migrant workers

Equidem
This Equidem briefing highlights how platform companies use outsourcing and algorithmic management to evade labour responsibilities. It calls for international standards to include migrant workers and subcontractors, addressing issues like recruitment debt, opaque management, and fragmented accountability across digital supply chains in regions including the Gulf and the Philippines.
Research
26 May 2026

Ethical by design: Good technology principles for AI

The Ethics Centre
This report outlines eight principles for responsible artificial intelligence, addressing challenges such as algorithmic explainability, environmental sustainability, and societal bias. It provides philosophical rationales and practical implementation strategies to ensure AI development respects human dignity and contributes to a just, sustainable future through ethical design and accountability.
Research
14 April 2026

Turning digital into impact: 10 UNDP country stories

United Nations Development Programme (UNDP)
This report details ten UNDP initiatives demonstrating how digital transformation drives social impact. Covering nations like Brazil, India, and Ukraine, it showcases human-centred technological investments that improve justice systems, healthcare delivery, and climate resilience. The findings emphasise that institutional change and trust-building are as critical as the technology itself.
Research
5 September 2026

Unlocking a virtuous cycle: Overcoming barriers to AI in Australian energy systems

This report examines barriers to AI adoption in Australia's energy transition. Despite AI's potential to unlock grid capacity and reduce costs, adoption is hindered by risk aversion, capital expenditure biases, and siloed data. It recommends joint government-industry action, including regulatory reform and innovation funding, to scale transformative AI solutions.
Research
7 July 2026

Who’s aligned to whom? How AI agents shape experts’ research judgement calls

Anthropic
This research explores how AI agents influence expert judgement in underdetermined tasks. A randomised trial found causal-inference practitioners followed AI leans 86% of the time. Despite adopting AI talking points, most experts viewed decisions as their own, highlighting risks of unacknowledged deferral in scientific and policy research.
Research
26 October 2026
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