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.

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Business reporting on the SDGs: An analysis of the goals and targets 2022

Global Reporting Initiative
This report offers a comprehensive overview of the Sustainable Development Goals and how businesses can align their practices with these goals through transparent disclosures and disclosures reporting. This 2022 edition provides actionable steps for businesses to contribute to sustainable development.
Research
28 July 2022

Who owns a company?

This speech examines the evolution of corporate governance, focusing on the shift towards shareholder primacy. It discusses the incentive problems this model creates, such as short-termism and excessive risk-taking, and their economic consequences. The speech concludes by exploring potential policy responses to mitigate these issues.
Research
29 July 2015

Business of peace: The private sector as a partner in conflict prevention and resolution

This report explores how multinational corporations can support conflict prevention and resolution. It emphasizes the cost of conflict to corporate operations and reputation, identifies opportunities for corporate leadership, and provides case studies of how some corporations work with local governments, NGOs, and social entrepreneurs.
Research
28 August 2001

The TNFD nature-related risk and opportunity management and disclosure framework: Beta v0.1 release

Taskforce on Nature-related Financial Disclosures (TNFD)
The Taskforce on Nature-related Financial Disclosures (TNFD) has released a beta version of its Nature-related Risk and Opportunity Management and Disclosure Framework. The framework aims to deliver a risk management and disclosure framework for organisations to report and act on evolving nature-related risks and opportunities.
Research
17 March 2022

The third, systems stage of corporate governance: Why institutional investors need to move beyond modern portfolio theory

The authors of this paper argue that institutional investors need to move beyond Modern Portfolio Theory (MPT), and consider a wider risk management strategy. The paper outlines the potential failings of MPT and suggests ways for institutional investors to better align with the needs of society and the economy.
Research
1 February 2018

Point of no return 2023: Part IV: Climate and biodiversity

ShareAction
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.
Research
2 June 2023

Climate change analysis in the investment process

CFA Institute
This report emphasises the need for investors to consider the physical and transitional risks of climate change in their portfolios. It highlights the importance of integrating carbon pricing and scenario analysis into investment processes. The report advocates for greater education and improved disclosure from issuers to facilitate better climate-related analysis.
Research
15 September 2020

The dangers of buybacks: Mitigating common pitfalls

Focusing Capital on the Long Term Global
This report explores the rising trend of share buybacks, analysing their benefits and pitfalls. It offers practical tools, guidelines, and measures to mitigate the risks, improve transparency, and ensure buybacks match long-term company strategies.
Research
5 October 2020

A sewing kit for living wages: Pathways to living wages in global garment supply chains

Oxfam
The report provides a roadmap for textile brands to commit and implement living wages in their supply chains, as well as explain the importance of providing decent wages to workers.
Research
4 September 2017

Insuring a low carbon future: A practical guide for insurers on managing climate-related risks and opportunities

ShareAction
This report explores how climate awareness is being integrated into underwriting, investment, and group-wide risk management practices in the insurance industry. It identifies common barriers and presents a practical framework of eight building blocks relevant for insurers introducing and developing climate strategies. Based on interviews with 14 proactive insurers.
Research
11 September 2019

Energy technology perspectives 2023

International Energy Agency (IEA)
This report examines risks and opportunities surrounding the development and scale-up of clean energy and technology supply chains through the lenses of energy security, resilience, and sustainability. It analyses critical questions around clean energy and technology supply chains and presents policy recommendations for governments, businesses, investors and citizens around the world.
Research
13 January 2023

Rules of the game: An introduction to the standards-related work of the International Labour Organization

International Labour Organisation (ILO)
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.
Research
12 July 2019

Enabling FPIC through voluntary standards: An ISEAL innovations fund project

Roundtable on Sustainable Biomaterials (RSB)
This report explores ways to enable Free, Prior, and Informed Consent through voluntary standards. It reviews existing literature and provides a framework for companies and assurance providers to verify and monitor successful implementation of Free, Prior, and Informed Consent from the perspective of affected communities.
Research
4 October 2018

Financing a greener planet: Catalysing private capital for a net zero emissions world

Citi
This report provides an overview of the private capital markets and their potential to fund a greener planet. It explores the increasing interest in ESG investing and the significant role that investors can play in delivering a net-zero emissions world, specifically focusing on sustainable agriculture, clean energy, and transportation.
Research
22 February 2021

Shopping for a bargain: How the purchasing practices of clothing brands in Australia impact the women who make our clothes

Oxfam
This report examines the purchasing practices of clothing brands operating in Australia and highlights the impact on women workers in the countries where clothing is made. It calls on brands to publish a plan and commitment to ensuring a living wage for workers throughout their supply chains.
Research
25 November 2020

Authentic sustainability assessment: A user manual for the sustainable development performance indicators

United Nations Research Institute for Social Development (UNRISD)
This report provides guidelines for organisations to measure their sustainability performance and report effectively. The document presents indicators for three areas: economy, society, and environment; these are divided into tiers. It also developed a two-tier framework that uses 61 indicators to assess sustainability performance and progress at an organisational level.
Research
12 November 2022
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