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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Financial crime compliance to fight modern slavery and human trafficking

Finance Against Slavery and Trafficking (FAST)
This blueprint urges financial institutions to tackle human trafficking and modern slavery, suggesting that both are a financial crime and compliance risk, and warns against wholesale de-risking. This report outlines strategies for detecting financing of such illegal activities, reducing risk, and government action towards AML/CFT risk assessments, ahead of regulatory fines and sanctions in jurisdictions worldwide.
Research
2 December 2020

Gender bonds: A toolkit for the design and issuance of gender bonds in Africa

Parallelle Finance
This toolkit was prepared to design and issue gender bonds in Africa. It provides recommendations for issuers and investors on the issuance and monitoring of gender bonds with a focus on transparency and reporting.
Research
17 February 2024

Impact investing 2.0: The way forward

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This research aims to provide insights on the rapidly evolving impact investing landscape. The report is based on a survey of 12 high-performing impact investing funds that represent a diversity of asset classes, objectives, geographies, and impact areas.
Research
7 November 2013

Impact due diligence and management for asset allocators: A field guide

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This report provides practical guidance for asset allocators to evaluate and manage private market funds that invest for positive impact. It covers the pre and post-investment stages, including conducting diligence of impact managers and monitoring and engaging with them
Research
8 November 2023

Full disclosure: Improving corporate reporting on climate risk

Investor Group on Climate Change
This report summarises how investors utilize corporate reporting to manage climate-related financial risks, identify opportunities, and set strategies for transitioning to net-zero emissions. The report contains investors' expectations from climate reports, insights on scenario analysis, and recommendations for improving corporate disclosure on climate risks.
Research
19 August 2020

Deforestation tools assessment and gap analysis: How investors can manage deforestation risk

Hindsight Consultancy
This report explores investor deforestation initiatives. It assesses existing tools and datasets, identifies gaps, and offers recommendations. The report highlights the importance of managing deforestation risk while acknowledging the complexity of supply chains and information gaps.
Research
13 August 2020

Sustainability bond framework

Ministry of Finance (Government of Luxembourg)
This sustainability bond framework was published to finance expenditures supporting green and social categories compliant with eligibility criteria. The framework adheres to the highest standards of environmental and social impact reporting.
Research
31 August 2020

Field guide to impact investing: For Australian charitable trusts and foundations

Impact Investing Hub
This is a comprehensive resource to help organisations make sustainable impact investing decisions. Covering everything from impact measurement to legal structuring, this guide contains expert insights and is designed to be an essential tool for the industry.
Research
4 October 2023

Prioritising nature-related disclosures: Considerations for high-risk sectors

United Nations Environment Programme
This report outlines information on high-risk sectors for nature-related disclosures and their dependencies and impacts. It identifies sectors with the greatest risk and vulnerabilities and provides sector-based insights to deploy financial risk management and report nature-related financial disclosure in a consistent and meaningful manner.
Research
14 June 2022

Women's empowerment principles: Global trends report 2018

United Nations Global Compact
This report provides an analysis of data submitted by businesses using the Women's Empowerment Principles Tool, which measures companies' commitments to gender equality. Results indicate that while companies are making efforts to advance gender equality in their leadership and workplace, improvement is still needed in marketplace and community categories.
Benchmark/series
13 March 2018

The global risks report 2020

World Economic Forum
This report explores the most pressing economic, environmental, technological, and public health challenges facing stakeholders amid an unstable global landscape. It proposes stakeholders should act quickly to address these challenges, in partnership with others, to mitigate risks and shape a more sustainable future.
Research
13 January 2020

Failure by design: Is the net zero asset managers initiative broken?

Danu Insight
This initiative was designed to align asset managers' portfolios with net-zero targets. However, their methodology lacks standardisation and rigour, leading to ambiguous targets and little progress towards net zero. An overhaul of the initiative is needed to ensure asset managers are held accountable.
Research
3 October 2022

Resources, energy and modern slavery: Practical responses to managing risks to people

Klynveld Peat Marwick Goerdeler International (KPMG International)
This report provides practical responses for managing modern slavery risks in the resources and energy sectors. Covering topics such as risk to people and business, human rights risks, and key responses for addressing these risks, the report is an essential guide for companies seeking to effectively identify and manage modern slavery risks.
Research
7 December 2021

Sustainable voting behaviour of asset managers: Do they walk the walk?

This paper analyses a decade of voting data with more than 20 million observations to investigate asset manager characteristics that influence environmental, social and governance (ESG) voting patterns. Asset managers mostly vote against social and environmental proposals. Despite increased attention to sustainability, asset managers hardly voted in favour of these proposals.
Research
24 February 2021

Who pays for sustainability? An analysis of sustainability-linked bonds

This paper analyses sustainability-linked bonds (SLBs), which tie bond coupons to sustainability performance targets. They find issuing an SLB yields an average premium of -9 basis points on the yield at issue compared to a conventional bond, and the savings for an issuer exceed the maximum penalty for failure to meet the target.
Research
9 February 2022

Natural capital accounting: Design and implementation protocol V1.1

IDEEA Group
This document provides guidance on natural capital accounting, a means to extend economic information to meaningfully describe the relationship between the economy and the environment. The report outlines a high-level, five-step process for designing and implementing natural capital accounting and compiling coherent environmental-economic data to support policy and decision-making.
Research
25 January 2024
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