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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International Organization for Migration (IOM)
International Organization for Migration (IOM) is a United Nations-related intergovernmental organisation founded in 1951, dedicated to promoting humane and orderly migration worldwide. With over 170 member states and offices in 171 countries, it provides policy advice, operational assistance and humanitarian support to migrants and governments.
Committee diversity effect on corporate investment risk practices
This study investigates how diversity within corporate committees influences investment risk practices among ASX 300 firms (2018–2020). Using a composite index of gender, independence, and non-executive representation, the authors find that greater committee diversity enhances long-term strategic investment decisions and efficiency, improving governance and financial performance.
State of climate action benchmark series
The State of Climate Action benchmark series tracks global progress toward limiting warming to 1.5°C. Produced by Systems Change Lab and partner organisations, it translates the Paris Agreement into measurable sectoral targets and indicators, offering an annual assessment of the pace and scale of climate action across major emitting sectors and finance systems.
Navigating diversity, equity and inclusion: An asset owner perspective
This report summarises how asset owners integrate diversity, equity and inclusion (DE&I) into organisational policies, investment management and stewardship. Drawing on interviews with 21 organisations, it highlights varying maturity levels, regulatory developments, data challenges and best practices shaping DE&I implementation across the pensions and investment industry.
More than just good ethics: new research links corporate diversity to better investment decisions
New research on Australia’s ASX 300 companies finds that diversity within board committees, particularly in terms of gender, independence, and professional background, leads to smarter and more efficient investment decisions. The study shows that diverse committees make more disciplined and forward-looking choices, linking inclusion directly to better financial performance and long-term value creation.
Gender intentional credit scoring
This CGAP technical guide outlines how lenders can apply gender-intentional approaches to credit scoring to expand women’s access to finance without increasing portfolio risk. Using data from AB Bank Zambia and TymeBank South Africa, it demonstrates practical methods for integrating gender analysis, adjusting scorecards, and improving lending outcomes for women.
Empowering women, building sustainable assets: Strengthening the depth of gender lens investing across asset classes
The report analyses the growth and practices of gender lens investing (GLI) across asset classes. It highlights how institutional investors and impact funds integrate gender equality goals into investment strategies, identifies challenges such as limited data and standardisation, and provides guidance to deepen GLI’s contribution to achieving Sustainable Development Goal 5 on gender equality.
AXA Research Lab on Gender Equality
AXA Research Lab on Gender Equality (Gender Lab) at Bocconi University in Milan advances empirical research and education on gender economics, diversity and policy impact. The lab publishes reports, hosts events and fosters academic-industry collaboration to promote gender equality across labour markets, fertility dynamics, culture and political representation.
An integrative approach to responsible investment
This report by First Sentier Investors outlines a holistic approach to responsible investment that integrates environmental, social and governance (ESG) factors. It argues that considering synergies and trade-offs across ESG issues enables better risk management and long-term value creation. Case studies illustrate practical applications across supply chains, infrastructure and resource sectors.
Sustainable Finance Roundup September 2025: Policy, Markets, and Momentum
This month’s sustainability roundup covers Australia’s new 2035 emissions target, ASIC’s final climate disclosure guidance, and Fortescue’s revised transition plan. It also examines global developments, from ISSB reporting updates and TNFD nature disclosures to Woodside’s gas extension, rising physical climate risks, and evolving ESG policy debates shaping corporate and investor responses.
Sustainable development report 2025
The Sustainable Development Report is a benchmark series that tracks global and national progress toward achieving the UN Sustainable Development Goals (SDGs). Produced annually by the Sustainable Development Solutions Network (SDSN) and partners, it presents the SDG Index and Dashboards, offering comparable data, analysis, and trends for all UN member states.
The Real Tragedy of the Horizon
Mark Carney’s “tragedy of the horizon” warned that markets would act too late on climate risks. A decade later, this article argues that framing climate change as a financial risk has misdirected efforts—what’s needed now is coordinated action to create investable markets, especially in emerging economies.
ESG: A panacea for market power?
This paper, “ESG: A Panacea for Market Power?” by Philip Bond and Doron Levit (2024), examines how firms’ social (“S”) ESG policies affect market competition. It finds that moderate ESG actions such as fairer treatment of workers or customers can reduce market power and improve welfare, while overly aggressive policies harm both firms and stakeholders. The authors show that competition in ESG policies among socially minded firms can deliver efficient, welfare-maximising outcomes, linking ESG adoption to market structure, corporate governance models, and executive incentives.
Impact-linked finance: Learning from eight years and ideas for the future
This report by Roots of Impact (2024) reviews eight years of experience implementing Impact-Linked Finance (ILF), a structuring approach that rewards measurable social or environmental outcomes by linking financial terms to impact performance. It outlines ILF’s evolution, design principles, effectiveness benchmarks, and opportunities to scale through collaboration and new impact-linked instruments.
European Finance Association
European Finance Association (EFA) is an international non-profit professional body for finance academics and practitioners. EFA brings together over 2,500 members globally. It organises annual conferences, doctoral events, and publishes the peer-reviewed Review of Finance journal.
Oxford university press
Oxford University Press (OUP) is a global academic and educational publisher. It operates as a department of the University of Oxford, producing textbooks, scholarly works, English language resources and reference works. OUP emphasises digital innovation, sustainability commitments, and broad international reach in research and education.