Library | ESG issues
Reporting & Disclosures
Reporting and disclosures provide transparency on a company’s financial performance, strategy, and sustainability practices. Clear, reliable disclosures improve stakeholder trust, inform investment decisions, and drive corporate accountability.
Refine
693 results
REFINE
SHOW: 16
What do sustainability disclosures disclose?
This research analyses over 15,000 sustainability disclosures from Russell 3000 firms. It finds that while reporting has surged since 2015, informative quality has declined. Adoption of voluntary standards yields mixed results, correlating with reduced 'fluff' but lower narrative specificity. Improvements primarily reflect selection effects rather than organisational learning.
Climate Risk Signals Explorer
The Climate Risk Signals Explorer is an AI-powered analytical tool by Climate Proof that tracks climate risk mentions in corporate earnings calls, helping finance professionals monitor physical and transition risks.
Global Methane Tracker 2026
The International Energy Agency report analyses global energy-related methane emissions, highlighting 124 million tonnes emitted in 2025. It examines abatement strategies, satellite data advancements and policy trends. The research underscores that 30% of emissions could be reduced at no net cost, advocating for robust international standards and increased transparency.
Handbook: Harmonised framework for impact reporting for social bonds
This handbook provides a harmonised framework for impact reporting on social bonds. It outlines core principles, recommendations, and sector-specific metrics for categories including affordable housing, essential services, and basic infrastructure. The document aims to enhance transparency and integrity in the social bond market through standardised reporting practices.
IBM Envizi Emissions
IBM Envizi Emissions is a data analytics platform and API that automates GHG Protocol-aligned emissions calculations. It enables organisations to integrate auditable ESG data into reporting workflows and performance management.
Best practice transition plans for listed equity asset managers
Most listed equity managers now have a target. Fewer have a plan that shows how it will be met. By January 2024, 264 Net Zero Asset Managers signatories had had their targets reviewed. Method is no longer the hard part.
Global Nature Watch
Global Nature Watch is an AI-powered Earth monitoring platform developed by the World Resources Institute and Google. It provides near-real-time data on land-use changes across various ecosystems to support nature-based risk assessment and environmental reporting.
CPA-Zicklin Index of Corporate Political Disclosure and Accountability
This benchmark series evaluates corporate political disclosure and accountability practices among major US companies. It provides a structured analysis of transparency, board oversight, and spending policies for the S&P 500 and Russell 1000, enabling stakeholders to assess political risk and governance standards across different industries.
ASEAN sustainable finance state of the market series
This series by the Climate Bonds Initiative examines the development of sustainable finance markets across ASEAN. It covers green, social, sustainability and sustainability-linked debt instruments, alongside market structures, taxonomies, transition finance and policy developments supporting sustainable capital markets across the region.
Climate-related disclosures: Insights from our reviews 2026
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Harmonized calculations methods for product carbon footprints and life cycle assessments in the mining and metals industry
This research presents methodological recommendations for harmonising product carbon footprint and life cycle assessment calculations across the mining and metals industry. Developed with the International Council on Mining and Metals, it establishes consistent guidelines for 17 aspects, including system boundaries, electricity modelling, and multi-output allocation procedures.
An engaged market: The 2026 state of stewardship report, prepared by the Aotearoa New Zealand stewardship code
This report examines stewardship reporting across New Zealand's investment market for 2025. Representing 20 signatories with $3.8 trillion in assets, it highlights maturing practices in collaborative engagement, escalation, and voting transparency. The document notes increased integration of te ao Māori and provides guidance on strengthening stewardship and voting policies.
The current state of BRSR in corporate India 2.0
This report analyses Business Responsibility and Sustainability Reporting (BRSR) data from 300 Indian companies over three years. It identifies progress in disclosure quality, energy intensity trends, and assurance practices. Recommendations focus on standardisation and sector-specific guidance to enhance the decision usefulness of sustainability data for investors and regulators.
Southeast Asia nature risk toolkit: A resource for financial institutions
A resource-hub and workbook designed by ENCORE partners to help financial institutions assess nature-related risks in Indonesia, Malaysia, Thailand, and Viet Nam. It provides over 120 curated tools and datasets to support TNFD-aligned risk management and investment decisions.
Tracking methane action in the dairy and coffee sector
This benchmark series evaluates the progress of leading dairy and coffee companies in addressing methane emissions. It assesses corporate targets, disclosure practices, and reduction strategies within the food sector. The research provides a comparative analysis of industry performance against global climate commitments to encourage transparency and accountability.
Global sustainable investment review series
This benchmark series provides a factual mapping of the state of responsible and sustainable investment across major global financial markets. Produced biennially, it offers regional insights and policy recommendations to help finance professionals navigate evolving regulatory frameworks, standardised methodologies, and the transition to a net-zero economy through international cooperation.