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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AI managed household portfolios: A preliminary report

National Bureau of Economic Research (NBER)
This research investigates AI-managed household portfolios, finding that large language models recommend undiversified portfolios concentrated in high-momentum, large-cap technology stocks. While returns may exceed market benchmarks, they do not provide abnormal returns when adjusted for risk characteristics. Recommendations are primarily driven by media attention rather than investment skill.
Research
26 April 2026

Seeing the goal, missing the truth: Human accountability for AI bias

National Bureau of Economic Research (NBER)
Research demonstrates that Large Language Models exhibit purpose-conditioned bias when informed of downstream tasks. Goal-aware prompting leads to in-sample overfitting and inflated performance before knowledge cutoffs. Results indicate that disclosing objectives compromises neutrality, necessitating the separation of measurement and evaluation in AI-assisted workflows to ensure statistical validity.
Research
22 April 2026

Disaster resilience scorecard for cities: Addendum for extreme heat risk management

United Nations Office for Disaster Risk Reduction (UNDDR)
An addendum to the Disaster Resilience Scorecard for Cities, this tool helps local governments assess and strengthen extreme heat risk management. It uses 18 indicators to evaluate governance, infrastructure, and financial planning to build long-term urban resilience against rising temperatures.
Online tool/database
5 November 2025

Coller FAIRR seafood index methodology: May 2026

Farm Animal Investment Risk and Return (FAIRR)
The Coller FAIRR Seafood Index Methodology outlines the framework for assessing 20 global companies across 16 material topics. It details a bottom-up scoring process, ranging from 0 to 100, and a four-step production cycle. The index measures corporate maturity in response to environmental and social risks in the seafood industry.
Research
1 May 2026

An engaged market: The 2026 state of stewardship report, prepared by the Aotearoa New Zealand stewardship code

Stewardship Code Aotearoa New Zealand
This report examines stewardship reporting across New Zealand's investment market for 2025. Representing 20 signatories with $3.8 trillion in assets, it highlights maturing practices in collaborative engagement, escalation, and voting transparency. The document notes increased integration of te ao Māori and provides guidance on strengthening stewardship and voting policies.
Research
1 June 2026

Global employment trends for youth 2026: Back to the future

International Labour Organisation (ILO)
The Global Employment Trends for Youth 2026 report highlights a stalled post-pandemic recovery, with global youth unemployment reaching 12.4 per cent. It examines rising NEET rates, artificial intelligence impacts, and job experience inflation, while advocating for bold, adaptive policies to ensure secure, decent work pathways for young people.
Research
6 August 2026

Artificial intelligence and sustainability transitions: Emergent opportunities, risks, and governance

Columbia Center on Sustainable Investment
This report examines the intersection of artificial intelligence and sustainability transitions, detailing opportunities and risks across environment, energy, labour, finance, and democracy. It proposes a three-layered governance framework and a phased roadmap for global scientific alignment, interim safety measures, and a binding international framework convention to ensure societal well-being.
Research
28 March 2026

Preference for explainable AI

National Bureau of Economic Research (NBER)
This research investigates the demand for explainable AI in high-stakes credit settings. It finds that decision-makers strategically avoid explanations that reveal racial or gender bias to preserve moral wiggle room. Additionally, behavioural biases cause individuals to undervalue explanations even when they complement private information and improve decision accuracy.
Research
16 May 2026

The commoditization of labor

This research examines how technological standardisation commoditises labour by making workers interchangeable. It develops a model showing that while this process increases productivity, it simultaneously reduces worker bargaining power and wages. This framework explains the declining large-firm wage premium and the divergence between productivity and pay in services.
Research
24 May 2026

Ceres: Our work on energy affordability

Ceres
A Ceres initiative and playbook focused on curbing rising energy prices through clean energy expansion, providing policymakers and investors with strategies for a modern, efficient, and affordable energy system.
Resource hub
23 July 2026

The hidden human cost of content moderation and data labelling

Equidem
This report examines the hidden human costs of content moderation and data labelling in Colombia, Kenya, and the Philippines. It details systemic physical, psychological, and economic harms caused by lead firm power, informal employment, and intense target pressure, while identifying significant barriers to corporate accountability and worker rights.
Research
29 May 2025

Tiny plastics big problem: The hidden risks of plastic pouches for baby food

Greenpeace
Greenpeace research identifies significant microplastic contamination in Danone and Nestlé baby food pouches. The report highlights the rapid market shift towards flexible plastic packaging, outstripping regulatory protections. It recommends a 75% reduction in plastic production by 2040 and urges manufacturers to prioritise non-toxic, reusable alternatives to protect infant health.
Research
19 May 2026

Women's empowerment principles series

United Nations Global Compact
This series examines how businesses integrate women’s empowerment and gender equality across leadership, workplaces, marketplaces and communities. It uses the Women’s Empowerment Principles Gender Gap Analysis Tool to assess corporate policies and practices, support benchmarking and identify opportunities for businesses to strengthen gender equality approaches over time.
Benchmark/series
13 March 2020

ICMA's guidance handbooks series

International Capital Market Association
This guidance series provides a comprehensive set of questions and answers regarding the application of the Green Bond Principles, Social Bond Principles, Sustainability Bond Guidelines, and Sustainability-Linked Bond Principles. It serves as a benchmark series for the sustainable bond market, promoting transparency and standardisation across various financial debt instruments.
Benchmark/series
18 June 2026

Mainstreaming just transition finance: Lessons from emerging best practice

Grantham Research Institute on Climate Change and the Environment
This report examines the integration of just transition principles into private finance. It highlights structural barriers, including the lack of robust business cases and quantifiable evidence. Recommendations include embedding just transition into existing regulatory frameworks, strengthening the evidence base for commercial benefits, and aligning private incentives with national commitments.
Research
30 June 2026

Just Nature: How finance can support a just transition at the interface of action on climate and biodiversity

Grantham Research Institute on Climate Change and the Environment
This report examines how the financial sector can facilitate a just transition within nature-based systems. It outlines priorities for sustainable agriculture, deforestation, nature-based solutions, and ocean restoration. The authors provide strategic recommendations for integrating human rights and social inclusion into climate and biodiversity actions to achieve a net-zero economy.
Research
25 August 2022
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