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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RIAA's benchmarking impact investing series

Responsible Investment Association Australasia
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.
Benchmark/series

Global Systems Institute (University of Exeter)

Academic Institutions
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.
Organisation
3 research items

Partnership for Carbon Accounting Financials

Finance Industry Groups
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.
Organisation
1 research item

Center for the Advancement of Social Entrepreneurship (CASE) at Duke

Academic Institutions
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.
Organisation
3 research items

Toward a G20 framework for artificial intelligence in the workplace

Centre for International Governance Innovation (CIGI)
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.
Research
29 June 2018

Report of COMEST on robotics ethics

United Nations Educational, Scientific and Cultural Organization (UNESCO)
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.
Research
14 September 2017

Human rights risks in tech: Engaging and assessing human rights risks arising from technology company business models

Office of the United Nations High Commissioner for Human Rights
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.
Research
30 March 2023

Ethics guidelines for trustworthy AI

European Commission
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.
Research
8 April 2019

Ethically aligned design: A vision for prioritising human well-being with autonomous and intelligent systems

Institute of Electrical and Electronics Engineers (IEEE)
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.
Research
6 December 2017

Engaging the ICT sector on human rights: Child rights

Investor Alliance for Human 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.
Research
27 May 2022

AI act: Laying down harmonised rules on artificial intelligence and amending certain union legislative acts

European Commission
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.
Research
22 April 2021

International Federation of Accountants (IFAC)

Finance Industry Groups
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.
Organisation
2 research items

International Integrated Reporting Council (IIRC)

Other Industry / Sector Specific Groups & Sponsored Organisations
The International Integrated Reporting Council (IIRC) is a global organisation promoting corporate reporting that goes beyond financials, emphasising a holistic approach to business performance. Visit their website for resources and insights into integrated reporting standards, fostering transparency and accountability in corporate disclosures.
Organisation
2 research items

ERM SustainAbility Institute

Commercial Research Providers
Sustainability Institute by ERM helps businesses navigate the complexities of sustainability. They offer thought leadership, research, and practical tools to accelerate progress towards a sustainable future. Their insights cover environmental, social, and governance (ESG) issues, helping companies create positive impact and improve performance.
Organisation
6 research items

Global Sustainable Investment Alliance

Other Industry / Sector Specific Groups & Sponsored Organisations
The Global Sustainable Investment Alliance (GSIA) promotes sustainable investment worldwide. Their initiatives include research, policy advocacy, and collaboration with stakeholders to advance environmental, social, and governance (ESG) considerations in investment decisions. Explore their resources for insights into sustainable finance practices and global investment trends.
Organisation
2 research items

Prudential Regulation Authority (PRA)

Government Sponsored / Multilateral Organisations
The Bank of England's Prudential Regulation website offers crucial insights into financial stability and regulatory frameworks. Explore authoritative resources on prudential standards, regulatory policies, and supervision to stay informed about the UK's banking and financial sector. Visit for comprehensive information on prudential regulation in the United Kingdom.
Organisation
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