Library | ESG issues

Social

The social pillar in ESG (environmental, social, and governance) assesses a organisation’s impact on people and society. It covers labour practices, diversity and inclusion, human rights and community engagement. Prioritising social responsibility not only benefits society but also mitigates risks, strengthens reputation, and creates long-term value for businesses and investors.

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Corporate enablers of Russia’s war in Ukraine: A closer look at multinational taxes and revenue in Russia in 2023

Kyiv School of Economics (KSE)
Examines multinational companies’ revenues and taxes in Russia (2021–2023), showing continued corporate activity generated significant tax contributions supporting the Russian state. Highlights sectoral drivers, limited exits, and rising fiscal pressures, concluding that ongoing operations pose financial, legal, and human rights risks.
Research
16 January 2025

Life, Climate Volatility, and What Comes After the Final No: Part 3—AFTER THE FINAL NO.

This final article in a three-part series explores how to navigate resistance to systemic change. Drawing on personal experience, it outlines a framework for resilience—building alliances, embracing interdisciplinary thinking, and storytelling—empowering leaders to persist through setbacks and turn persistent “no” into transformative, collective “yes.”
Article
25 March 2026

Life, Climate Volatility, and What Comes After the Final No: Part 2—CLIMATE VOLATILITY

This second article in a three-part series reframes climate change as volatility rather than warming. Drawing on finance and systems thinking, it explores how risk pricing, redesigned economic incentives, and nature-based solutions can build resilience, urging leaders to manage climate as the ultimate systemic risk.
Article
25 March 2026

Life, Climate Volatility, and What Comes After the Final No: Part 1 - LIFE

Written by Ken Coulson, a former global finance executive turned sustainability strategist, this first article in a three-part series explores humanity’s origins as a cosmic accident. It reframes Earth’s natural systems as a fragile inheritance under threat, urging a shift from extraction to stewardship through a unifying cosmic perspective on climate, responsibility, and systemic change.
Article
25 March 2026

Doughnut economics for regenerative business design

An edited volume applying Doughnut Economics to business design, using case studies and critical reflections to examine how purpose, networks, governance, ownership and finance can support regenerative and distributive business models. It focuses on redesigning firms to operate within ecological and social limits.
Research
9 March 2026

You Built This

This article argues that modern investment strategies fuel economic extraction while often underperforming simpler alternatives. It calls on investors to realign portfolios with productive, community-oriented investments that generate real economic and social value.
Article
23 March 2026

Resourcing the solidarity economy: Insights on building community power through reorganising wealth

Decolonising Economics
This report examines how solidarity economy organisations can be resourced through wealth redistribution, arguing they are underfunded, misrecognised and poorly served by conventional investment models. It recommends reparative, community-led financing and ecosystem support rather than profit-focused, repayable finance.
Research
28 April 2024

Decolonising Economics

Issue Focused NGOs & Think Tanks
Decolonising Economics is a UK-based initiative that analyses how colonial legacies shape economic and financial systems, promoting racial justice and wealth redistribution. It delivers workshops, research and strategic advice to support solidarity economy models and empower marginalised communities through community ownership, reparative finance and alternative economic frameworks.
Organisation
1 research item

Breaking down silos: Navigating the intersection of environmental and social risks for investors

University of Cambridge Institute for Sustainability Leadership (CISL)
Examines how environmental and social risks interact to create compounding financial impacts for investors. Presents a systems-based framework and agrifood case study illustrating portfolio volatility, credit risk and supply disruptions. Recommends integrated risk assessment, value-chain finance, stewardship and blended finance to strengthen portfolio resilience.
Research
4 March 2026

ASRS first year has landed: Here's what we’re seeing in the market

This article examines how Australian organisations are approaching the first year of mandatory ASRS climate disclosures. It highlights common implementation patterns, areas of misallocated effort, and emerging practices that prioritise financially material, decision-useful climate reporting.
Article
16 March 2026

The EAT-Lancet Commission on healthy, sustainable, and just food systems

The Lancet
This report assesses how transforming global food systems can improve health, sustainability, and equity. It updates evidence on the planetary health diet, quantifies food systems’ pressures on planetary boundaries, and analyses justice in food access and production, recommending coordinated policy, dietary shifts, and sustainable agricultural practices to support healthy diets within environmental limits.
Research
11 October 2025

Thriving workplaces: How employers can improve productivity and change lives

World Economic Forum
World Economic Forum report examining how employer investment in employee health and well-being improves productivity, retention and economic value. It analyses global workforce health data, identifies demographic disparities in burn-out and holistic health, and proposes measurement frameworks and organisational strategies to build healthier, more productive workplaces.
Research
16 January 2025

AI search has a citation problem

Columbia Journalism Review (CJR)
The report evaluates eight generative AI search tools and finds widespread problems in accurately citing news sources. Many systems fabricate or misattribute links, ignore publisher restrictions and provide confident but incorrect answers, raising concerns about information reliability, publisher traffic loss and the transparency of AI-generated search results.
Research
6 March 2025

Columbia Journalism Review (CJR)

Specialist News Services
Columbia Journalism Review (CJR) is a media analysis and journalism review publication produced by Columbia University Graduate School of Journalism. Founded in 1961, CJR examines news industry trends, press freedom, and media ethics, providing reporting, commentary, and criticism to help journalists and media professionals understand developments shaping global journalism.
Organisation
1 research item

Production and externalities: How corporate governance shapes social costs

European Corporate Governance Institute (ECGI)
This working paper examines how corporate governance structures influence firms’ production decisions and associated negative externalities. Using a principal–agent model and empirical analysis, the authors show that costly managerial monitoring encourages performance-based pay, which can incentivise practices that increase socially costly production and broader social costs.
Research
20 January 2026

The slow forces behind this year’s fast crises

The article argues that today’s rapid global crises (political, ecological, and social) are the visible outcomes of long-building systemic pressures. Using complexity science and systemic risk analysis, it highlights how understanding these deep drivers can help societies both anticipate crises and accelerate positive, transformative change.
Article
11 March 2026
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