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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Good practice case studies in scope 3 data collection

United Nations Global Compact
The report presents practical case studies on Scope 3 data collection, covering supplier, upstream, downstream and employee engagement. It outlines hybrid methodologies, use of primary and spend-based data, and emphasises collaboration, pragmatism and incremental improvement to support credible emissions measurement and reduction.
Research
13 August 2024

Harmonised framework for impact reporting for social bonds handbook

International Capital Market Association
The handbook provides a harmonised framework for issuers to report social bond impacts, outlining core reporting principles, target population disclosure, and preferred quantitative indicators. It introduces sector guidance—initially affordable housing—and offers templates to support consistent, transparent, and comparable impact reporting across social project categories.
Research
24 September 2024

A just world on a safe planet: A Lancet Planetary Health–Earth Commission report on Earth-system boundaries, translations, and transformations

The Lancet
The Lancet Planetary Health Earth Commission report quantifies eight safe and just ESBs for biosphere, climate, nutrients, freshwater, and aerosols. Seven ESBs transgressed globally. Defines safe and just corridor for minimum resource access amid transformations to avert harm to health and planet.
Research
8 October 2024

From ‘conflict minerals’ to peace? reviewing mining reforms, gender, and state performance in eastern Democratic Republic of Congo

The review assesses how 3T mining reforms in eastern DRC affected state governance and gender inclusion. Findings show mixed results: limited improvements in demarcation, revenue collection and oversight, persistent armed interference, weak accountability, elite-captured cooperatives, and ongoing marginalisation of women.
Research
15 March 2021

Briefing paper: The fiduciary duty case for climate justice

Intentional Endowments Network
The report argues that climate justice is integral to fiduciary duty, as climate and inequality risks threaten long-term value. It outlines definitions, system-level investment frameworks, and practical tools that help investors manage systemic risks and support a just low-carbon transition.
Research
26 June 2025

Integrating ESG and AI: A comprehensive responsible AI assessment framework

The report introduces an ESG-AI framework enabling investors to assess AI-related environmental, social, and governance risks. Drawing on insights from 28 companies, it provides use-case materiality analysis, governance indicators, and deep-dive assessments to support transparent, responsible AI evaluation and investment decisions.
Research
10 June 2025

Climate change impacts increase economic inequality: Evidence from a systematic literature review

This systematic review of 127 studies finds consistent evidence that climate change worsens economic inequality, disproportionately affecting poorer countries and households. Impacts arise across sectors and regions via channels such as reduced labour productivity and agricultural losses, with strong agreement that effects are regressive.
Research
9 April 2025

Global warming has increased global economic inequality

The report assesses historical warming’s effects on national income by combining climate model counterfactuals with temperature–growth estimates. It finds warming has likely reduced GDP in warmer, lower-income countries and moderately benefited some cooler, higher-income economies, contributing to increased between-country economic inequality since 1961.
Research
22 April 2019

Responsible Digital Finance Ecosystem (RDFE): A conceptual framework

Consultative Group to Assist the Poor (CGAP)
The report outlines a framework for a Responsible Digital Finance Ecosystem, urging holistic, collaborative consumer protection amid rising digital finance risks. It defines ecosystem actors and four pillars—customer centricity, collaboration, capability, and commitment—to strengthen regulation, improve outcomes, and reduce harms in rapidly evolving digital financial services.
Research
1 September 2024

Institutional investment in addictive industries: An important commercial determinant of health

The study examines how Tobacco-Free Finance Pledge signatories apply exclusion policies to addictive industries. Investors show diverse thresholds, with European institutions more likely to exclude alcohol, gambling, and cannabis. Reputational and compliance considerations dominate justifications, highlighting investment decisions as significant commercial determinants of health.
Research
14 October 2024

The Other Half of the Transition: Why Livestock Deserves as Much Attention as Energy

This article highlights the major climate impact of livestock and explains why the absence of clear roadmaps, metrics, and financing strategies has left the sector far behind the energy transition. It proposes policy reforms, mitigation hierarchies, and justice-centered pathways to unlock effective and equitable change.
Article
8 December 2025

Conservation International (CI)

Finance / Corporate Focused NGOs & Think Tanks
Conservation International (CI) is a global non-profit that champions nature conservation to benefit both biodiversity and human societies. It uses science, fieldwork, policy and finance to protect critical land and marine ecosystems. Since 1987, CI has helped safeguard 13 million km² of land and sea across more than 70 countries.
Organisation
1 research item

Brighter Green

Finance / Corporate Focused NGOs & Think Tanks
Brighter Green is a New-York-based public policy action tank advocating for equity, sustainability and rights. It conducts research and promotes policy reform addressing environmental protection, animal welfare, biodiversity, climate and food-system justice — especially in the global South.
Organisation
1 research item

Emerging market perspectives on business and human rights measures and economic development

FiftyEight
The report examines how business and human rights measures affect emerging-market suppliers, highlighting benefits such as market access and worker protections, alongside major compliance burdens and unintended consequences. It recommends bottom-up design, fairer contracting, capacity support and collaborative implementation to improve outcomes.
Research
1 January 2025

FiftyEight

Other
FiftyEight delivers research-driven technology solutions to ensure ethical working conditions across global supply chains. It partners with businesses, NGOs and governments to tackle modern slavery, forced labour and child labour. Its platforms including a mobile app for migrant workers, support transparent recruitment, safe migration and human rights compliance.
Organisation
1 research item

Advancing women’s financial inclusion: Guidelines to adopt a gender perspective in financial institutions

Consultative Group to Assist the Poor (CGAP)
The report outlines guidelines for financial institutions to integrate gender perspectives across governance, management, staffing, communications, and product design. It promotes data-driven policies, bias reduction, inclusive culture, tailored financial solutions for women, and strategic partnerships to enhance women’s financial inclusion and strengthen institutional performance.
Research
25 May 2025
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