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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Over 100 global financial institutions are exiting coal, with more to come

Institute for Energy Economics and Financial Analysis (IEEFA)
This report published by IEEFA highlights the fact that over a hundred globally significant financial institutions are divesting from coal projects. It mentions that these major financial institutions, including commercial banks, insurance companies, pension funds, asset management companies, and development finance institutions, are building up the momentum against coal projects.
Research
27 February 2019

Poverty Footprint

United Nations Global Compact
The Poverty Footprint is a tool that enables companies and partners to implement a people-centred assessment of corporate impacts on poverty. The report is used to better understand the impacts of operations and value chain on people and poverty, and to turn this learning into action.
Research
25 September 2015

Climate Disclosure Standards Board (CDSB)

Finance / Corporate Focused NGOs & Think Tanks
The Climate Disclosure Standards Board (CDSB) is an international consortium of business and environmental NGOs. It is committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.
Organisation
2 research items

How to invest in the low-carbon economy: An institutional investors' guide

Principles for Responsible Investment (PRI)
This report introduces the investment strategies available to investors in their efforts to align their portfolios with a lower carbon, more climate-resilient economy. The guide focuses on three main areas for investor action: climate-aligned investment opportunities, integration of climate-related risks and opportunities into investment processes, and phasing out investment in thermal coal.
Research
31 December 2018

Sustainable signals: Growth and opportunity in asset management

Morgan Stanley
Morgan Stanley Institute for Sustainable Investing and Bloomberg L.P. report highlights how sustainable investing has transformed from a given fiduciary duty into a strategic business imperative in the financial markets. Asset managers in the U.S. perceive this shifting investment landscape as a new opportunity to create increasingly competitive returns and more productive portfolios in the coming years.
Research
19 February 2019

Business and Human Rights Resource Centre

Issue Focused NGOs & Think Tanks
The Business and Human Rights Resource Centre (BHRRC) works to advance human rights in business and eradicate abuse. They achieve this by amplifying the voices of the vulnerable as well as being human rights advocates in civil society, media, companies and governments.
Organisation
10 research items

ESG considerations in fixed income: Observation of 10 ESG integration trends

Russell Investments
This paper shares key ESG integration trends that Russell Investments has found in the fixed income market. It is based off observations derived from their 2019 Annual ESG Manager Survey and discussions with fixed income market practitioners looking at ESG considerations and implementations in their investment process.
Research
31 March 2020

Sustainability-linked bond principles: Voluntary process guidelines

International Capital Market Association
This report introduces the Sustainability-Linked Bond (SLB) Principles and provides guidelines for structural features, disclosure and reporting, to bring integrity into the SLB market. The guide is intended for market participants and designed to drive the provision of information to increase capital allocation in these instruments.
Research
8 June 2020

ESG in fixed income

This guide created by BMO Global Asset Management shows how and why they incorporate ESG factors and stewardship activities into their corporate fixed income investments and engagement approach. The guide also looks at how the growing sustainable bonds market is enabling fixed income investors to align investments with sustainability goals.
Research
15 January 2020

Sustainable investing and bond returns

Barclays
A research study conducted by the Barclays Research team seeking to assess the link between environmental, social and governance (ESG) ratings and credit portfolio performance. In addition, the report provides a general overview over sustainable investing and the top trends driving the rapid rise of its popularity.
Research
31 October 2016

T100 Powered Ascent report: Insights from the frontiers of impact investing 2018

Toniic
The Powered Ascent report is the second in the T100 Impact Portfolio Series. The T100 Project is a longitudinal study of the impact investing experience of Toniic 100% Impact Network members. The report combines an analysis of investment portfolio data from 76 members with stories of their personal journeys.
Research
31 May 2018

Fixed income: An introduction to responsible investment

Principles for Responsible Investment (PRI)
This guide provides an introduction on how investors can consider environmental, social and governance (ESG) issues when assessing fixed income instruments and their issuers. It outlines options for how to include ESG issues when building a fixed income portfolio and when working with issuers on how they manage ESG issues.
Research
31 December 2019

Fixed income investor guide: Putting responsible investment into practice in fixed income

Principles for Responsible Investment (PRI)
This is a guide for fixed income investors to implement responsible investment (RI) principles. A key application is using environmental, social and governance (ESG) integration to determine an issuer's creditworthiness. Motivations for applying RI in fixed income vary from pursuing financial value through the management of risks and opportunities to ethical motivations and reputational concerns.
Research
31 October 2014

The 2019 ethical fashion report: The truth behind the barcode

Baptist World Aid Australia
The 2019 Ethical Fashion Report is Baptist World Aid's sixth consecutive report on labour rights and environmental management that grades 130 companies on their systems to mitigate against the risks of forced labour, child labour, and exploitation in their supply chains.
Research
9 April 2019

Protecting our best interests: Rediscovering fiduciary obligation

ShareAction
ShareAction (formerly FairPensions) report on the fiduciary obligations of different types of investors, exploring how the interpretation of this relationship has shifted from its traditional meaning. A detailed analysis concludes with recommendations for government departments, regulators and investors, to ensure that fiduciary principles are indeed protecting beneficiaries.
Research
24 March 2011

FTSE Russell

Commercial Research Providers
FTSE Russell is a global provider of benchmarks, analytics and data solutions with multi-asset capabilities. It is a wholly owned subsidiary of London Stock Exchange Group, and is a unit of its Information Services Division.

Organisation
2 research items
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