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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Geopolitics of the energy transition: Critical materials

International Renewable Energy Agency (IRENA)
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.
Research
5 September 2023

Understanding and aligning with beneficiaries’ sustainability preferences

Principles for Responsible Investment (PRI)
This report explores how engaging with beneficiaries can improve investments' environmental, social, and governance (ESG) performance. It outlines a four-step process for investment professionals to understand and align with beneficiaries' sustainability preferences, ultimately strengthening a fund's performance and maintaining social license.
Research
16 April 2021

What is tax fairness and what does it mean for investors?

Principles for Responsible Investment (PRI)
This report is a discussion paper on tax fairness and its impact on institutional investors. Six principles guide the initiatives to bring transparency and systematic approach in dealing with tax issues in the investment industry. It also outlines past legal and regulatory efforts and recommendations for future stakeholder engagement to improve tax arrangements.
Research
24 March 2022

The great wake-up: Why and how investors must act on women's health - now

Preventable Surprises
This paper highlights the critical need for investor action in support of women's health in the workplace and beyond. The report examines the current lack of attention to this topic in the financial sector and provides guidance for institutions to learn, set priorities, act and activate systems toward improving outcomes on women's health.
Research
13 June 2023

New pathways to achieve social and environmental goals: How leading corporations use impact investing to align capital and purpose

Global Impact Investing Network (GIIN)
This report examines how leading corporations use impact investing to pursue environmental and social goals. It contains case studies of companies such as PayPal and Schneider Electric, showcasing their impact investing practices and strategies.
Research
10 November 2023

The investor’s guide to hazardous chemicals: An introduction to harmful substances, ChemScore and the Investor Initiative on Hazardous Chemicals (IIHC)

ChemSec
The investor guide to hazardous chemicals explains the dangers of chemical pollution, how to identify companies with high chemical footprints, and the tactics that investors can use to engage with these firms. The report also presents the 2022 ChemScore rankings, and a list of questions to ask chemical companies.
Research
24 January 2023

Sustainability at a turning point: Consumers are pushing companies to pivot

IBM Institute for Business Value
This research of 14,000 people from 9 countries discovered that 93% say that the COVID-19 pandemic has changed their perception of environmental sustainability. Individuals are, as a result, looking to invest in companies that prioritise environmental responsibility and expect them to communicate sustainability benchmarks and future plans clearly. In addition, more than half of consumers would work for a company that values sustainability, which is increasingly becoming a top hiring consideration.
Research
22 May 2021

COMPASS: The methodology for comparing and assessing impact

Global Impact Investing Network (GIIN)
The COMPASS is a methodology for investors to assess and compare impact data to maximise social or environmental returns. Upon collecting standardised data, this paper provides a step-by-step process to normalise impact information, using three key analytic figures, and to create benchmarks within peer groups to aid investment decision-making.
Research
19 May 2021

Investor toolkit on human rights and armed conflict: Managing human rights impacts and international humanitarian law implications before, during and after armed conflicts arise

Responsible Investment Association Australasia
This investor toolkit provides guidance on managing human rights and international humanitarian law (IHL) risks before, during, and after armed conflicts. It helps investors identify and address these risks in their portfolios, ensuring compliance with legal obligations and promoting responsible investment practices.
Research
5 May 2023

Bridging ESG silos: The intersection of climate change and modern slavery

Walk Free
This briefing for investors examines the intersection of climate change and modern slavery. It details how environmental and social risks are interconnected and can materially affect a company's long-term profitability. The report provides case studies and tools to help investors identify, assess, and respond to these risks in their portfolios.
Research
28 September 2023

Net zero: Practical guide for finance teams

Accounting for Sustainability (A4S)
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.
Research
5 July 2021

Investing for inclusion: Exploring an LGBTI lens

International Finance Corporation
This is a guide for financial investors aimed at closing the gap between LGBTI communities and investors, emphasizing the economic benefits of LGBTI inclusion and providing a five-step framework for LGBTI lens investment.
Research
28 October 2023

Private capital, public good: Leveraging impact investing to support a just and equitable recovery

US Impact Investing Alliance
This report focuses on leveraging impact investing to support a just and equitable economic recovery in the United States. It provides a set of recommendations for policymakers based on the experience of impact investors, with an emphasis on promoting investor impact transparency and incentivising private capital into investments with positive impact.
Research
15 December 2020

Financing SDGs in emerging markets: The role of green, social, sustainability and sustainability-linked (GSSS) bonds

Global Steering Group for Impact Investment
The report highlights the potential of green, social sustainability and sustainability-linked bonds in funding developing countries' progress towards the SDGs, offering recommendations for increased involvement from issuers, investors, policy-makers, and development finance institutions (DFIs).
Research
26 September 2023

Future-fit business benchmark: Methodology guide

Future-Fit Business
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.
Research
7 August 2020

Climate change: Legal implications for Canadian pension plan fiduciaries and policy-makers

McCarthy Tétrault
This report outlines the legal obligations of Canadian pension plan fiduciaries to consider the financial risks and opportunities presented by climate change in their investments. It provides practical guidance, based on recent case law and expert recommendations, for fiduciaries to fulfill their responsibilities to plan beneficiaries.
Research
27 May 2021
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