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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Adaptation, loss and damage: A global climate impact fund for climate justice
This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.
Financing the corporate climate transition with bonds: A step-by-step guide to issuing a corporate bond to finance the climate transition
This report is a step-by-step guide to help corporations issue bonds to finance the transition to a climate-friendly economy. It covers key financing terms, the issuance process, and reporting requirements.
Climate contract playbook: Edition 2
This report presents a playbook of precedent clauses designed to address climate change risks and opportunities across different sectors and financing scenarios. The clauses, drafted by Hogan Lovells lawyers from over 60 jurisdictions, can be used in corporate and finance agreements to help achieve the Net Zero targets of the UK Government and others.
Building capacity for the Paris Agreement's Enhanced Transparency Framework: What can we learn from countries' experiences and UNFCCC processes?
This report outlines the necessity of capacity building to enhance transparency in the Paris Agreement. The report uses 13 case studies to highlight challenges in implementing transparency requirements and six lessons for effective capacity building. International initiatives and support programs are discussed to inform the construction of transparent and sustainable climate governance.
RIAA's benchmarking impact investing series
This is a series of benchmark reports providing comprehensive insights into the impact investing market in Australia. It covers investor motivations, market size, and performance metrics, aiding stakeholders in understanding and enhancing their impact investment strategies.
Global Systems Institute (University of Exeter)
The University of Exeter's Global Systems Institute (GSI) is a leading research hub addressing complex global challenges. Explore their cutting-edge interdisciplinary research, fostering collaboration to tackle issues like climate change, biodiversity loss, and sustainable development.
Partnership for Carbon Accounting Financials
The Partnership for Carbon Accounting Financials (PCAF) is a collaborative initiative dedicated to standardising carbon accounting in the financial sector. Visit them to access resources and tools that enable financial institutions to measure and disclose their carbon impact, fostering a sustainable and transparent approach to environmental responsibility.
Center for the Advancement of Social Entrepreneurship (CASE) at Duke
Explore Duke University's Fuqua School of Business Center for the Advancement of Social Entrepreneurship (CASE) for impactful insights into social entrepreneurship and sustainable business practices.
Toward a G20 framework for artificial intelligence in the workplace
This report advocates for creating a high-level, G20 framework using a set of principles for the introduction and management of big data and AI in the workplace. The paper identifies main issues and suggests two paths towards adoption.
Report of COMEST on robotics ethics
COMEST has released a report on robotics ethics which covers the history, development, and social impact of robots. It also offers recommendations for the ethical use of robotics.
Human rights risks in tech: Engaging and assessing human rights risks arising from technology company business models
This tool outlines strategies for investors to assess technology companies’ responsibility to respect human rights. It includes questions addressing engagement on specific business model features that may create human rights risks and an evaluation framework to assess company responses.
Ethics guidelines for trustworthy AI
The European Commission's AI High-Level Expert Group has released their Ethics Guidelines for Trustworthy AI. The report provides a framework for creating lawful, ethical, and robust AI systems throughout the system's life cycle. The guidelines focus on respect for human autonomy, prevention of harm, fairness, and explicability.
Ethically aligned design: A vision for prioritising human well-being with autonomous and intelligent systems
This report is a call-to-action for technologists to align creation of autonomous and intelligent systems to defined values and ethical principles prioritising human well-being. Emphasising the importance of embedding values and morals into these systems, it discusses a range of topics, including job automation, personal data protection, A/IS education, law, and more.
Engaging the ICT sector on human rights: Child rights
This briefing explores the risks and opportunities Information and Communication Technologies (ICT) companies face in relation to children's rights. It highlights the importance of adhering to international standards and implementing internal policies and practices that prioritise the most severe impacts on children. Investors are encouraged to hold companies accountable.
AI act: Laying down harmonised rules on artificial intelligence and amending certain union legislative acts
The EU Commission has published a regulation that establishes harmonized rules on artificial intelligence (AI) while amending certain union laws. Stakeholders mostly agree on the need for action in the field of AI, but warn the Commission to avoid duplication and overregulation. The regulation will require an appropriate level of human and financial resources.
International Federation of Accountants (IFAC)
The International Federation of Accountants (IFAC) is a global organisation representing the accounting profession. It fosters global financial stability by promoting quality accounting and auditing standards, ethical practices, and professional development.