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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Sustainable banking in ASEAN

World Wide Fund for Nature (World Wildlife Fund – WWF)
This 2019 report analyses the sustainability strategies of 35 ASEAN banks based on environmental, social and governance indicators. This year's update highlights the increasing recognition of ESG integration into mainstream finance, although progress must be made, particularly in climate-related risk management.
Research
21 August 2019

Investing with SDG outcomes: A five-part framework

Principles for Responsible Investment (PRI)
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.
Research
10 October 2020

Corporate resilience and response to COVID-19

Harvard Business School
This paper explores COVID-19's impact on corporate resilience and the effectiveness of corporate responses. Analysis of 2,000 companies shows that firms that invested in stakeholder relations performed better. The study reveals machine learning-linked big data provides new means to measure corporate responses and crisis management.
Research
1 October 2020

Investor expectations of corporate transition plans: From a to zero

Institutional Investor Group on Climate Change (IIGCC)
This report outlines key components for a credible corporate transition plan aligned with net-zero pledges under the Net Zero Investment Framework (NZIF). The guidance aims to help investors assess corporate emissions targets and progress towards decarbonisation. It is designed to be applicable across different sectors and geographies.
Research
28 April 2023

Safe and just Earth system boundaries

This report sets safe and just Earth system boundaries (ESBs) for domains including climate, nitrogen, and phosphorus, and identifies sub-global ESBs for avoiding Earth system destabilization. Achieving these ESBs requires a systemic transformation across sectors and addressing drivers of Earth system change for a safe and just future.
Research
31 May 2023

Definitions for responsible investment approaches

CFA Institute
This report provides definitions for different responsible investment approaches - Screening, ESG Integration, Thematic Investing, Stewardship, and Impact Investing. It aims to standardise terminology, enabling investors to communicate their responsible investment practices with clarity, consistency, and confidence.
Research
27 October 2023

Mobilizing money and movements: Creative finance for food systems transformations

Global Alliance for the Future of Food
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.
Research
24 May 2022

Constructive corporate engagements: From a corporate perspective

PricewaterhouseCoopers (PwC)
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.
Research
8 September 2023

Five insights for avoiding global collapse: What a 50-year-old model of the world taught me about a way forward for us today

This book analyses a 50-year-old model of the world to provide five insights for avoiding global collapse. The book examines societal pressures, the role of technology, governance structures, and finance that contribute to earth's ecosystem health and sustenance."
Research
5 October 2022

Queensland social enterprise strategy

Department of Employment, Small Business and Training (Queensland Government)
The Queensland Social Enterprise Strategy is a government initiative designed to drive economic and social growth through job creation, improved market access, and making connections in the social enterprise sector. The strategy highlights key areas of focus and outlines a range of actions to help Queensland social enterprises flourish.
Research
23 August 2019

Renewables and business: Cutting prices and pollution

Climate Council of Australia
This report shows how investment in renewable energy can reduce exposure to volatile electricity prices and future price hikes. Over 46,000 businesses have already invested in large solar installations, and 40% of businesses are considering similar initiatives. Local and State Governments are also supporting business investment in clean, affordable and reliable renewable energy.
Research
10 May 2018

Global compact local networks: Accelerating national SDG implementation

United Nations Global Compact
The report emphasizes the role of responsible business in advancing the Sustainable Development Goals (SDGs) and highlights the importance of local networks in mobilizing a global movement of companies committed to advancing the SDGs through capacity-building, awareness-raising, and collaboration.
Research
1 December 2018

Insurance regulation for sustainable development: Protecting human rights against climate risks and natural hazards

Cambridge Institute for Sustainability Leadership
This report argues that insurance regulation has a critical role to play in protecting human rights against climate risk and natural hazards. Among its recommendations, the report calls for the proper pricing of climate risks, broader coverage from insurance, and the alignment of investments with the Sustainable Development Goals (SDGs).
Research
4 July 2015

Looking for something that isn’t there: A case study of an early attempt at ESG integration in investment decision making

This report explores the challenges of incorporating Environmental, Social, and Governance (ESG) issues into investment analysis and decision-making. Through a case study of an early attempt at ESG integration in an equity investment team, the authors highlight fundamental discontinuities between financial and ESG accounting inscriptions, and question the adequacy of current regulatory efforts.
Research
27 October 2021

FERC's failure to analyze energy market forces: Risks to ratepayers, landowners and the overall economy

Institute for Energy Economics and Financial Analysis (IEEFA)
This report shows the Federal Energy Regulatory Commission (FERC) is failing to analyse vital energy market forces that should underpin assessment of new interstate gas pipelines. The research shows FERC’s decisions regarding these pipelines can impose unjustified costs on captive customers in the form of expensive and long-term contracts, and harm landowners and the wider economy.
Research
16 December 2020

Climate horizons

Centre for Policy Development (CPD)
This report explores how Australian companies and investors should manage and disclose climate-related risks and opportunities. It suggests scenario-based analysis is a key tool for this, which can be consistent with Australia's international climate commitments and the recommendations of the Financial Stability Board's Task Force on Climate-related Financial Disclosures (TCFD).
Research
28 November 2017
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