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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KnowTheChain's benchmark tool

Business and Human Rights Resource Centre
KnowTheChain’s benchmark evaluates corporate efforts to address forced labour in global supply chains. It assesses companies across sectors using indicators such as worker rights, transparency, and risk management. This tool helps finance professionals and investors identify risks and drive improvements in corporate labour practices, promoting ethical and responsible investment decisions.
Benchmark/series

UNEP's state of finance for nature series

United Nations Environment Programme
This series tracks global financial flows to nature-based solutions (NbS) and highlights the gaps between current investments and what is needed to address biodiversity loss, land degradation, and climate change. It examines both public and private sector funding, while also focusing on nature-negative financial flows.
Benchmark/series

Certifications Red Flags tool

Rights CoLab
This tool helps finance professionals identify potential risks in investment certifications. It provides a structured framework for assessing the credibility of certifications, enhancing decision-making in responsible investment practices. Users can access key indicators of reliability and transparency in various certifications.
Online tool/database

Responsible contracting tool

Interfaith Center on Corporate Responsibility (ICCR)
The Responsible Contracting tool helps finance professionals assess and implement responsible contracting practices. It offers guidance on integrating sustainability into contract management, ensuring alignment with ESG objectives. This resource supports organisations in promoting ethical standards and accountability throughout the procurement process.
Online tool/database

Nature investor toolkit: Understanding nature-related risks and opportunities and supporting investors to assess, engage and take action

Responsible Investment Association Australasia
The toolkit helps investors identify, assess, and manage nature-related risks and opportunities in their portfolios. It provides guidance on how to engage with stakeholders, evaluate investment impacts on nature, and explore emerging tools for nature-positive outcomes. The toolkit also highlights strategies to mitigate risks and seize nature-related investment opportunities.
Research
13 September 2024

Infrastructure for a climate-resilient future

Organisation for Economic Co-operation and Development (OECD)
The report outlines the critical role of climate-resilient infrastructure in addressing the increasing impacts of climate change. It emphasises the need for integrated planning, financing, and the adoption of nature-based solutions to enhance infrastructure resilience. The report also highlights the economic benefits and policy recommendations for building robust infrastructure systems globally, especially in developing countries.
Research
9 April 2024

FINRA's Fund Analyzer

finra
The FINRA Fund Analyzer helps finance professionals assess fees, expenses, and potential savings for mutual funds, ETFs, and exchange-traded products. It provides detailed cost comparisons and projections to support informed investment decisions. Suitable for evaluating long-term fund performance and cost efficiency in the UK and Australian markets.
Online tool/database

Aligning corporate value chains to global climate goals

Science Based Targets Initiative (SBTi)
This discussion paper explores the importance of scope 3 emissions in corporate climate targets. It discusses challenges in current scope 3 target-setting practices, potential solutions, and strategies for decarbonising value chains. The report aims to enhance corporate climate action, aligning businesses with global climate goals while promoting stakeholder engagement for future standards.
Research
30 July 2024

Modern slavery UK benchmark 2023

CCLA
The Modern Slavery UK Benchmark is a benchmark designed to assess UK-listed companies on their efforts to address modern slavery. It evaluates corporate disclosures, compliance with the UK Modern Slavery Act, and actions taken to find, fix, and prevent modern slavery within supply chains. The benchmark helps investors engage with companies and promotes improvements in corporate practices.
Benchmark/series
20 November 2023

Financing for sustainability: Asia-Pacific's ESG market opportunities

Action Exchange
The report examines the integration of ESG factors into mainstream finance in the Asia-Pacific region. It highlights challenges like greenwashing, regulatory uncertainty, and macroeconomic instability. It also outlines opportunities for sustainable finance growth, driven by data integrity, net-zero commitments, and evolving regulatory frameworks.

Research
8 May 2024

Turning strategy into reality: ESG implementation challenges in Australia’s finance sector

Action Exchange
The report highlights the challenges financial institutions face in embedding Environmental, Social, and Governance (ESG) strategies. It covers topics such as governance, skills gaps, data issues, and the critical role of the front office in driving sustainability goals, offering practical steps for overcoming these hurdles.
Research
20 October 2023

The real effects of supply chain transparency regulation – Evidence from Section 1502 of the Dodd-Frank Act

Section 1502 of the Dodd-Frank Act requires firms to disclose if they source conflict minerals from the Democratic Republic of Congo (DRC). The report shows that increased public attention leads to responsible sourcing, which mitigates conflicts in mining regions. Certified smelters play a key role in these efforts.
Research
12 June 2024

Combining AI and domain expertise to assess corporate climate transition disclosures

This paper introduces an assessment framework for corporate disclosures on climate transition strategies. It identifies 64 indicators from 28 frameworks, develops a natural language processing (NLP) tool to automate disclosure assessment, and analyses disclosures of carbon-intensive companies. The findings reveal that companies often prioritise reporting targets over concrete implementation actions.
Research
14 May 2024

IRMA Standard for Responsible Mining IRMA-STD-001

Initiative for Responsible Mining Assurance (IRMA)
The Standard for Responsible Mining sets out best practices for industrial-scale mining. It focuses on social, environmental, and economic aspects, providing third-party certification for responsible performance. The Standard covers areas such as community engagement, human rights, and environmental management, aiming to promote transparency, improve mining practices, and support positive legacies for communities and ecosystems.
Research
27 June 2018

A practical guide for business: Air pollutant emission assessment

Stockholm Environment Institute
This guide provides businesses with a framework to quantify air pollutant emissions along their value chains. It offers methodologies for assessing emissions from key sources such as electricity, fuel combustion, and transportation, helping businesses reduce pollutants and support better health outcomes and environmental sustainability.
Research
13 December 2023

Climate and Clean Air Coalition (CCAC)

Government Sponsored / Multilateral Organisations
Climate and Clean Air Coalition (CCAC) is a global partnership working to reduce short-lived climate pollutants like methane, black carbon, and HFCs. By focusing on key sectors, CCAC promotes strategies that simultaneously improve air quality and combat climate change. Explore their initiatives to support sustainable development and climate resilience.
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