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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Production and externalities: How corporate governance shapes social costs
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.
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.
Finance, nature and food systems: Consumers choosing sustainable food systems in Brazil
This report analyses Brazilian food consumption behaviours and tests nudging strategies in online shopping to promote sustainable diets. Findings indicate plant-rich diets, reduced food waste and improved labelling could lower food-system emissions. The study recommends combining consumer nudges, education and policy measures to support sustainable food choices and environmental outcomes.
Colorado School of Mines
Colorado School of Mines is a public research university in Golden, Colorado specialising in engineering, applied science and technology. Founded in 1874, it delivers undergraduate and graduate programmes focused on energy, earth sciences and sustainability, and conducts industry-connected research addressing global challenges in resources, environment and advanced engineering fields worldwide.
Marico Innovation Foundation
Marico Innovation Foundation (MIF) is a philanthropic organisation that supports impact-driven innovation and entrepreneurship in India. It works with startups, innovators and ecosystem partners to scale solutions in areas such as climate adaptation, plastic waste management, clean technology and agriculture technology, aiming to create large-scale social, environmental and economic impact.
Ethical fashion report series
The Ethical Fashion Report series assesses fashion companies’ supply chain practices, focusing on worker rights, labour conditions, transparency, and environmental stewardship. Produced by Baptist World Aid Australia, the series evaluates brands’ policies and performance to encourage improved accountability and progress towards a more ethical and sustainable fashion industry.
Mental state of the world report series
This benchmark series examines global trends in mind health using data from the Global Mind Project. It assesses people’s capacity to navigate life’s challenges and function productively using the Mind Health Quotient (MHQ), analysing generational, geographic, and societal factors influencing mental wellbeing across the internet-enabled global population.
Sapien Labs
Sapien Labs is a global non-profit research organisation founded in 2016 that studies the human brain and mind. Through initiatives such as the Global Mind Project, Sapien Labs collects large-scale data on mental health, environment and lifestyle to understand drivers of mind health and inform evidence-based approaches to mental wellbeing.
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.
Water Management: Goals and actions bank
The Water Management Goals and Actions Bank helps finance professionals design and oversee credible approaches to identifying, managing, and mitigating water-related risks and impacts. It provides structured goals, practical actions, and resources to strengthen governance, transparency, accountability, and environmental due diligence across operations, supply chains, and investment decision-making.
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.