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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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.
International Integrated Reporting Council (IIRC)
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.
ERM SustainAbility Institute
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.
Global Sustainable Investment Alliance
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.
Prudential Regulation Authority (PRA)
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.
Centre for Environmental Rights
Centre for Environmental Rights are activist lawyers who defend the right of communities and civil society organisations to an environment not harmful to health or wellbeing for present and future generations. Through litigation, advocacy and activist support and training, they work towards equality and environmental and climate justice.
Recommendations of the Taskforce on Nature-related Financial Disclosures
This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.
Taskforce on Nature-related Financial Disclosures (TNFD)
Task Force on Nature-related Financial Disclosures (TNFD) spearheads the integration of nature considerations into global finance, addressing biodiversity and ecosystem challenges. TNFD provides practical tools and databases, shaping sustainable finance practices.
How can businesses thrive in a sustainable economy?
How can businesses thrive while still respecting planetary boundaries and meeting the essential needs of all people? This report provides a framework for businesses to transition to sustainable models by addressing unsustainable characteristics and adopting regenerative and distributive practices. The report highlights examples of businesses implementing these strategies and provides a Sustainable Business Model Canvas for businesses and investors to assess alignment with a sustainable economy.