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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Joseph Rowntree Foundation (JRF)
Joseph Rowntree Foundation (JRF) is a UK-based social change charity focused on tackling poverty and inequality. Through research, policy analysis and collaboration, JRF produces evidence, reports and data on housing, work, social security and living standards to inform policy and drive action towards a UK without poverty.
Scaling up green investment in the global south: Strengthening domestic financial resource mobilisation and attracting patient international capital
This report examines why capital flows ‘uphill’ from emerging and developing economies and argues that scaling green investment requires stronger domestic financial resource mobilisation. It recommends developing local currency bond markets, empowering national development banks, reforming multilateral development banks, and establishing a climate finance facility to attract patient international capital.
Sustainable Finance Roundup February 2026: Disclosure, Carbon Trade, and Transition Economics
This month’s sustainability roundup traces a rapidly evolving landscape in climate governance and industrial transition, highlighting the convergence of ISSB-aligned disclosure standards and emerging carbon trade measures alongside shifting cost curves in transport and critical minerals. It underscores how tighter emissions accounting and border policies are embedding carbon competitiveness into capital allocation, while advances in electrification, AI-driven power demand and expanding legal accountability are integrating climate and nature risk into mainstream financial decision-making.
Integrating human rights due diligence (HRDD) in finance and investment
Guide outlining how investors integrate human rights due diligence (HRDD) into ESG processes, particularly listed equities. It explains regulatory drivers, investor risks and opportunities, practical integration steps, barriers and case studies, emphasising saliency, stewardship, remediation and governance to manage human rights risks and align with evolving global standards.
University of Applied Sciences Potsdam (FHP)
Fachhochschule Potsdam University of Applied Sciences (FHP) is a German university offering practice-oriented degree programmes in design, civil engineering, social sciences and information sciences. Based in Potsdam, FHP combines applied research, knowledge transfer and international collaboration, supporting innovation, urban development and digital transformation through teaching, research projects and industry partnerships.
Wageningen University & Research (WUR)
Wageningen University & Research (WUR) is a leading Dutch academic institution focused on sustainable food systems, climate change, biodiversity, agriculture and environmental science.
It combines university education with applied and fundamental research to address global challenges in nutrition, health, water and circular bioeconomy. WUR partners with industry and governments worldwide.
It combines university education with applied and fundamental research to address global challenges in nutrition, health, water and circular bioeconomy. WUR partners with industry and governments worldwide.
Modern slavery: Goals and actions bank
The Modern Slavery Goals and Actions Bank helps finance professionals design and oversee credible approaches to identifying, preventing, and addressing modern slavery risks. It provides structured goals, practical actions, and resources to strengthen governance, transparency, accountability, and human rights due diligence across operations, supply chains, and investment decision-making.
Understanding rights at work: A guide to key terms related to fundamental principles and rights at work, trade and supply chains
This guide explains key terms related to fundamental principles and rights at work, including freedom of association, collective bargaining, forced and child labour, discrimination and living wages. It outlines links to trade, supply chains, due diligence and international labour standards, supporting consistent interpretation in policy and corporate practice.
Invisible barriers: How gender norms impact financial inclusion A framework for classifying norms and developing strategies to address them
This CGAP Focus Note presents a framework classifying gender norms by strength and prevalence to address barriers to women’s financial inclusion. Drawing on diagnostics in Rwanda, Tanzania and Uganda, it outlines four intervention strategies for development and market actors to transform financial systems and advance women’s economic empowerment.
Stakeholder Engagement: Goals and actions bank
The Stakeholder Engagement goals and actions bank helps finance professionals design and oversee credible stakeholder engagement. It includes common goals relative to several sustainable finance practices, supported by practical actions and relevant resources. The purpose is to strengthen governance, transparency, and accountability, as well as support ESG integration and responsible decision-making.
Global trends in climate change litigation series
This series reviews global developments in climate change litigation, tracking case numbers, jurisdictions, claimant and defendant trends, and evolving legal strategies. Drawing on international litigation databases, it analyses patterns in claims against governments and corporations, highlighting emerging themes in climate governance, accountability and legal risk.
The production gap series
This benchmark series examines the gap between governments’ planned fossil fuel production and pathways consistent with international climate goals. It assesses alignment with temperature limits by reviewing national production plans and policy signals, providing a consistent framework to track progress and comparability across editions.
Sustainable finance progress tracker series
This benchmark series provides an annual, independent assessment of progress in implementing Australia’s sustainable finance roadmap and action plan. It tracks policy, regulatory, market and institutional developments, offering a consistent framework to monitor how the financial system is aligning with sustainability objectives over time.
China sustainable investment review series
The China Sustainable Investment Review is a recurring research series that provides a structured overview of the development of China’s sustainable investment market. It examines policy evolution, market practices, product types, and ESG integration across financial institutions using publicly available information.
Unblocking climate and biodiversity finance: Global public investment for global missions
The report proposes integrating mission-oriented policy with Global Public Investment to unblock climate and biodiversity finance. It argues for predictable, equitable public funding, shared decision-making, reduced debt reliance, and reforms such as a Climate and Biodiversity Marshall Plan and redesigned debt-for-nature swaps.
Too-big-to-strand? Bond versus bank financing in the transition to a low-carbon economy
The paper shows bond markets price fossil fuel stranding risk, while syndicated bank loans do not. Firms substitute bonds with bank loans as climate policy risk rises, concentrating exposure in large banks and raising “too-big-to-strand” regulatory concerns.