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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Assessing the materiality of nature-related financial risks for the UK
The report, Assessing the Materiality of Nature-Related Financial Risks for the UK (April 2024), quantifies how biodiversity loss and environmental degradation could materially affect the UK economy and finance sector. It finds nature-related risks—especially from water scarcity, soil decline, and biodiversity loss—could reduce GDP by up to 12% by the 2030s, exceeding impacts from the Global Financial Crisis or COVID-19.
Environmental Change Institute (ECI), University of Oxford
Environmental Change Institute (ECI) at University of Oxford conducts interdisciplinary research on climate change, ecosystems, energy systems, food and water security, and sustainable governance. Established in 1991, ECI collaborates with governments, business and communities to inform policy and training in environmental leadership.
Social finance primer: A guide to the evolving role of measurement and evaluation in the social finance ecosystem
This report by the American Evaluation Association’s Social Finance TIG outlines the evolving role of measurement and evaluation within the social finance ecosystem. It explains key concepts in impact investing, frameworks for assessing outcomes, and the intersection between evaluation and social impact measurement, offering resources for practitioners.
Greenwashing, net-zero, and the oil sands in Canada: The case of Pathways Alliance
This article analyses how Canada’s Pathways Alliance representing 95 % of oil sands output frames its net-zero commitments. Reviewing 183 public communications, it finds widespread indicators of greenwashing, including selective disclosure, unverifiable claims, and poor accountability. The study urges broader scrutiny of coordinated industry communication across digital and public relations platforms.
Place-based impact investing: Emerging impact and insights
The report examines the expansion of place-based impact investing (PBII) in the UK since 2021. It outlines how institutional and local investors, supported by public–private partnerships, are aligning financial returns with social and environmental outcomes. The study highlights progress, barriers, and pathways to scaling PBII through collaboration and blended finance.
The business guide to advancing climate justice
This 2024 guide, produced by Forum for the Future and B Lab, outlines how businesses can embed climate justice into strategy and operations. It defines principles for equitable community partnerships, offers practical frameworks across internal systems and supply chains, and emphasises trust-building, accountability, and regenerative, long-term collaboration.
Gender benchmark investor guidance
This publication is part of the Gender Benchmark series by the World Benchmarking Alliance. It serves as a practical tool for investors to assess and engage companies on their performance in advancing gender equality and women’s empowerment across value chains, supporting stewardship and responsible investment practices.
Respecting rights in renewable energy: Addressing forced labour of Uyghurs and other Muslim and Turkic-majority peoples in the production of green technology
This report examines the use of forced labour involving Uyghur and other Turkic Muslim peoples in green technology supply chains, particularly solar and electric vehicle sectors. It outlines investor and policy gaps, highlighting opaque supply chains, limited regulatory action, and recommends divestment, due diligence, and global collaboration to address human rights risks.
Anti-Slavery International
Anti-Slavery International (ASI) is the world’s oldest international human-rights organisation, founded in 1839, dedicated to ending all forms of modern slavery worldwide. It campaigns with survivors, governments and businesses to tackle issues such as forced labour, human trafficking and child exploitation. Expertise spans more than 180 years.
Corporate human rights benchmark investor guidance
This World Benchmarking Alliance report guides investors on using the Corporate Human Rights Benchmark to assess company performance in high-risk sectors. It outlines key findings, investor engagement questions, and sector-specific risks to promote accountability, human rights due diligence, and responsible investment aligned with sustainable development goals.
On YouTube, a shift from denying science to dismissing solutions
The report analyses over 12,000 YouTube videos (2018–2023) and finds a shift from denying climate change to questioning solutions and scientific credibility. While direct denial fell sharply, claims exaggerating costs of renewable energy or undermining trust in scientists increased, reflecting a new form of climate misinformation on the platform.
Centre for Countering Digital Hate (CCDH)
Centre for Countering Digital Hate (CCDH) is a non-profit organisation dedicated to combating online hate speech and misinformation through evidence-based research, targeted campaigns and policy advocacy. It investigates how social media platforms enable abusive content and works to promote safer digital spaces for all.
Sustainable Finance Roundup October 2025: Carbon Markets, Targets, and the Cost of Resilience
This month’s sustainability roundup traces a rapidly evolving landscape in climate finance and accountability, spotlighting the weaknesses exposed by Hurricane Melissa’s disaster-risk finance system alongside new policy frameworks now reshaping sustainable investment. It highlights how vulnerable nations continue to bear the costs of climate impacts, how regulatory reforms such as Australia’s 2035 emissions target and global disclosure regimes are embedding accountability, and how renewed scrutiny of carbon markets is driving the search for credible, incentive-based pathways to real decarbonisation.
Climate Action 100+
Climate Action 100+ (CA100+) is an investor-led initiative engaging the world’s largest greenhouse gas emitters to advance climate governance, set science-based emission targets and enhance climate-related disclosures. It collaborates with global investor networks to promote net-zero alignment, transition risk management and sustainable asset value preservation.
Translating to action: Net zero investment in Asia
The Asia Investor Group on Climate Change (AIGCC)’s fourth annual report surveys Asian investors managing USD 7.9 trillion to assess their progress on net-zero investment strategies. It highlights growing commitments to emissions measurement, climate solutions, and stewardship, while identifying data gaps, limited policy clarity, and inconsistent methodologies as persistent barriers.
Global estimates of modern slavery: Forced labour and forced marriage
The 2022 Global Estimates of Modern Slavery: Forced Labour and Forced Marriage report by the ILO, Walk Free, and IOM estimates that 49.6 million people are in modern slavery of which 27.6 million in forced labour and 22 million in forced marriage. The report highlights worsening trends linked to crises such as COVID-19, conflict, and climate change, and urges coordinated global action toward SDG Target 8.7.