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.
Refine
737 results
REFINE
SHOW: 16
Global compact local networks: Accelerating national SDG implementation
The report emphasizes the role of responsible business in advancing the Sustainable Development Goals (SDGs) and highlights the importance of local networks in mobilizing a global movement of companies committed to advancing the SDGs through capacity-building, awareness-raising, and collaboration.
Insurance regulation for sustainable development: Protecting human rights against climate risks and natural hazards
This report argues that insurance regulation has a critical role to play in protecting human rights against climate risk and natural hazards. Among its recommendations, the report calls for the proper pricing of climate risks, broader coverage from insurance, and the alignment of investments with the Sustainable Development Goals (SDGs).
Delivering through diversity
This report shows that strong financial performance correlates with greater representation of women and ethnically/culturally diverse individuals in the leadership of large companies. Companies that invest in inclusion and diversity not only align with social justice but may also achieve competitive advantage and growth.
System of environmental-economic accounting 2012: Central framework
This is a statistical framework consisting of a comprehensive set of tables and accounts, which guides the compilation of consistent and comparable statistics and indicators for policymaking, analysis and research. It provides a general introduction to combined physical and monetary presentations and a structure for presenting comparative data across a range of variables.
Looking for something that isn’t there: A case study of an early attempt at ESG integration in investment decision making
This report explores the challenges of incorporating Environmental, Social, and Governance (ESG) issues into investment analysis and decision-making. Through a case study of an early attempt at ESG integration in an equity investment team, the authors highlight fundamental discontinuities between financial and ESG accounting inscriptions, and question the adequacy of current regulatory efforts.
Making global goals local business: A new era for responsible business
This report highlights the need for private sector involvement in achieving the Sustainable Development Goals (SDGs) of the 2030 Agenda. It showcases the progress made so far by various companies and organizations and the role they play in building a better world through responsible business practices.
Shareholder primacy: The main barrier to sustainable companies
This report analyses the role of company law in achieving sustainable development, focusing on the dominance of shareholder primacy and its impact on corporate decision-making. It evaluates barriers to integrating sustainability, and provides possible ways forward. An essential comparative analysis for academics and professionals interested in promoting sustainable business practices.
Directors' liability and climate risk: White paper on India
This paper explores the legal obligations of directors in addressing climate risk and mitigating their environmental impact. This report studies the duties of directors in relation to trust and loyalty, competence, disclosure, and their application in the context of climate risk, according to existing company and securities laws in India.
Beyond diversity: Equity and inclusion as an overlooked opportunity for investors
This research identifies diversity, equity, and inclusion as instruments for creating stronger business performance and highlights the potential opportunity cost incurred by businesses and investors that overlook the possibility of equity and inclusion deficits.
Integrating child rights across the ASX: A UNICEF investor tool benchmarking report series
This benchmark report series, "Integrating Child Rights across the ASX," by UNICEF and Ethical Partners Funds Management, assesses and guides ASX companies on integrating children's rights into ESG practices, offering a framework and practical steps for improvement.
The importance of resource security for poverty eradication
This report analyses the impact of resource scarcity on national economies and poverty. It found that 72% of the world’s population live in countries with biocapacity deficits and below-average income, creating an ecological poverty trap. Biological resource security is crucial for development success.
Rethinking impact to finance the SDGs
This paper examines the financing gap for the UN’s Sustainable Development Goals (SDGs) and proposes new innovative solutions for stakeholders, including the need for stronger integrated planning, strategic thinking and policy integration to meet the US$5-7tn annual financing requirement.
Guidance and case studies for ESG integration: Equities and fixed income
The CFA Institute and Principles for Responsible Investment commissioned a survey on ESG integration, revealing that 56% of investors integrate governance into their equity analysis. Analysts may engage in ESG in fixed-income analysis to evaluate the risks and value of assets. ESG issues help investors arrive at estimates of fair stock value.
Tobacco free portfolios: The toolkit 12th edition
This toolkit offers a framework for finance professionals to invest in tobacco-free portfolios. The toolkit covers various areas including the Tobacco-Free Finance Pledge, prospective investment risks and case studies, with a call to action for the industry to follow.
Impact investing handbook: An implementation guide for practitioners
This report is an implementation guide for impact investing practitioners. It includes chapters on defining impact investing, identifying players involved, setting impact goals, selecting impact investment tools and structures, measuring and managing impact, and implementing best practices. The guide is informative, objective, and designed to inform the impact investment strategy.
Navigating a new era of business and human rights
This book highlights the intersection of corporate practices and human rights. It explores evolving challenges, regulatory landscapes, and the importance of collaborative, ethical business conduct. Key themes include transparency, state roles, and the human rights-based approach, offering insights for stakeholders to navigate this complex field.