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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Community energy: Hope and headwinds
This report examines the Australian community energy sector, highlighting growth to over 126 projects by 2023. It explores the tension between strong community motivations and significant economic headwinds, such as scale diseconomies and market volatility. Key findings emphasise technical expertise and de-risking strategies as essential for success.
Does stewardship work in controversial sectors?
As at 2025 there were 56 stewardship codes worldwide, 49 of them jurisdiction-specific across 24 jurisdictions and six continents, yet the field has not agreed what stewardship is ultimately for. Codes and practitioner guidance converge on process: written policies, prioritisation by severity, escalation, contribution reporting. Legal scholarship published in 2026 questions whether shareholder pressure alone shifts corporate behaviour at all.
Faire Fonds Database
The Faire Fonds Database is a screening tool from Facing Finance and urgewald that analyses thousands of retail funds for controversial holdings. It identifies exposure to sectors like fossil fuels and weapons while highlighting potential greenwashing in ESG-labelled products.
SUSREG annual report series
This benchmark series provides a comprehensive assessment of sustainable financial regulations and central banking activities. It tracks progress across global jurisdictions in integrating climate, environmental, and social risks within banking, insurance, and capital markets sectors, supporting the transition towards a net-zero and nature-positive global economy.
Handbook: Harmonised framework for impact reporting for social bonds
This handbook provides a harmonised framework for impact reporting on social bonds. It outlines core principles, recommendations, and sector-specific metrics for categories including affordable housing, essential services, and basic infrastructure. The document aims to enhance transparency and integrity in the social bond market through standardised reporting practices.
Closing the gender health gap: The investment case and capturing Australia's window of opportunity
This report identifies the gender health gap as a systemic market failure and significant investment opportunity. Closing this gap could boost the global economy by US$1 trillion annually by 2040. In Australia, the opportunity is valued at US$24.8 billion per year, offering a time-limited ten-year window for investors.
Artificial intelligence and the future of finance: A framework for structural change
This report examines how artificial intelligence is transforming capital markets by shifting the industry from informational scarcity to analytical abundance. It introduces a structural framework involving capability, adoption, substitution, and recomposition, exploring alternative future states and the evolving nature of fiduciary accountability, market stability, and professional expertise.
Power to the personnel? The impacts of managerial discretion vs. worker democracy in employee recognition
This research evaluates the impacts of worker agency versus managerial discretion in employee recognition via an RCT in India. While worker democracy increased attendance by 11%, managerial discretion improved productivity by 6%. However, managerial control reduced work-related interactions, and worker voting encouraged collusion through reward sharing in exchange for votes.
Firm pay, amenities, and inequality
This research assesses firm-specific amenity valuations using discrete choice experiments linked to German administrative records. It finds that amenities widen between-firm inequality by 20% in variance terms. Furthermore, gender differences in valuations contribute to female sorting into lower-wage firms, as women prioritise non-wage attributes more highly.
Firm data on AI
This research provides international data on firm-level artificial intelligence adoption across the US, UK, Germany, and Australia. While current impacts on employment and productivity are small, senior executives predict a 1.4 per cent productivity boost and a 0.7 per cent reduction in employment over the next three years.
AI managed household portfolios: A preliminary report
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.
Seeing the goal, missing the truth: Human accountability for AI bias
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.
Disaster resilience scorecard for cities: Addendum for extreme heat risk management
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.
Coller FAIRR seafood index methodology: May 2026
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.
An engaged market: The 2026 state of stewardship report, prepared by the Aotearoa New Zealand stewardship code
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.
Global employment trends for youth 2026: Back to the future
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.