Library | ESG issues
Oversight, Assurance & Audit
Effective oversight, assurance, and audit are essential for organisations to manage risks and ensure the integrity of both financial and sustainability reporting. Boards and senior executives are responsible for overseeing risk management processes, obtaining assurance that principal risks are identified, managed, and monitored, and ensuring the effectiveness of internal controls. Audits, whether financial or sustainability-focused, involve independent evaluations of an organisation’s reports and controls to provide stakeholders with confidence in the accuracy and reliability of disclosed information.
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The implications of behavioural science for effective climate policy
This report explores the implications of behavioural science for effective climate policy and focuses on eight main sectors, such as diet change, adaptation and aviation, with recommendations for further empirical research. The report underscores the importance of understanding human behaviour and how insights can be used in climate policy development for effective implementation.
Point of no return 2023: Part IV: Climate and biodiversity
This report assesses the climate and biodiversity policies and practices of 77 of the world’s largest asset managers, who collectively hold over $77 trillion in assets. The report finds that asset managers need stronger and more comprehensive net-zero targets, consistent with limiting biodiversity loss, and a greater focus on climate scenario analysis.
Investor primer to transition risk analysis
This report focuses on scenario analysis as a tool for assessing climate and energy transition risks that traditional financial analysis may not capture. It gives insight into the conceptual and methodological underpinnings of scenario analysis, drawing on models from The CO-Firm and KECH climate research.
Rules of the game: An introduction to the standards-related work of the International Labour Organization
This report introduces the standards-related work of the International Labour Organization, aimed at improving labour conditions and protecting workers' rights worldwide. It describes the processes for adopting labour standards and includes an outline of the topics covered by these standards, along with a discussion of their benefits.
A toolbox of sustainable crisis response measures for central banks and supervisors – second edition: Lessons from practice
This report is a toolbox of options for central banks and supervisors to align crisis response measures with climate and sustainability objectives. The second edition includes an extended analysis of sustainability-linked measures. It also highlights the importance of moving from voluntary to mandatory environmental reporting and recommends efficient disclosure to regulated financial institutions.
Education - learning for Life: Why enterprise L&D is the next frontier In global education
This report examines the growing importance of Learning & Development (L&D) programmes for businesses. It highlights the increasing recognition of L&D as a strategic investment, particularly for upskilling and reskilling employees to address the skills gap. The report also explores the challenges in L&D implementation, such as low employee engagement and vendor satisfaction, and offers insights into the future of corporate L&D, including trends in digitalisation and budget growth.
Chapter Zero New Zealand Board Toolkit
This toolkit is published to provide tools, support, and encouragement to prioritise climate change on boards and within organisations. The resource outlines 5 steps to ensure boards are well-equipped to address climate change, with relevant industry sector case studies.
Climate emergency – tipping the odds in our favour: A climate-change policy briefing for COP27
This paper is a policy briefing for COP27 which presents potential solutions for stabilizing the climate, assessing the level of risk inherent in the current approach to climate change, and explores how society can accelerate climate action. It uses a risk-management approach to assess how climate change is being managed.
Geopolitics of the energy transition: Critical materials
This paper explores strategic approaches for ensuring a sustainable energy transition by investigating the geopolitical aspects of critical materials including their supply chain, responsible efficiency, emergence of new technologies, their impact on labour rights, as well as suggesting ways to mitigate their risks and boost cooperation between countries.
User’s guide to IFC’s sustainability assessment and improvement tool for midsize growth companies
This tool aims to help small to mid-sized enterprises (SMEs) manage environmental and social risk and support long-term growth. The tool is contextualised for SMEs and provides comprehensive guidance focusing on environmental, social, and governance risk factors while presenting a pathway for manageable, systemic improvements.
Time to accelerate: Capital mobilisation for the SDGs in emerging markets
This progress report details two years of capital mobilisation for the Sustainable Development Goals (SDGs) in emerging markets. It highlights the need for government and private investors to take action if the SDG financing gap is to be closed, and outlines strategies for scaling private investment and reducing investment risks.
Future-fit business benchmark: Methodology guide
The Future-Fit Business Benchmark Methodology Guide provides a free tool to help companies pursue a vision of a flourishing future. With 23 break-even Goals, 24 positive pursuits, and complementary indicators, it offers science-based guidance on how to transform business operations, procurement practices, and products in pursuit of future-fitness.
Net zero: Practical guide for finance teams
This guide is a valuable resource for organisations striving towards net zero emissions. From developing internal culture to accessing finance, this guide provides practical advice for finance teams seeking to develop an effective strategy.
Climate risk governance guide: An introductory resource for directors on climate risk governance
The guide provides an introductory resource for directors on climate risk. It considers fundamental concepts, distinguishes key industries impacted by climate change, and outlines duties and expectations of directors. Governance and reporting frameworks are discussed, with due care and diligence emphasized for adequate disclosure.
SDG action manager technical guide
This guide provides businesses with a web-based impact management solution to take action on the Sustainable Development Goals (SDGs) through 2030. The guide describes the overall structure, module design, baseline module, SDG-specific modules, scoring methodology, and development process of the SDG Action Manager in a concise manner.
Collision course: The risks companies face when their political spending and core values conflict, and how to address them
The paper warns companies that their political spending may put them at risk of reputational damage and possible backlash. Their report gives specific examples, and outlines recommendations and policies that allow businesses to align their core values with political expenditures, while developing safeguards to protect their reputations.
