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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Human rights in global value chains investor toolkit

Responsible Investment Association Australasia (RIAA)
This toolkit guides investors in addressing human rights risks in global value chains. It outlines regulatory developments, risk identification practices, and engagement strategies to improve corporate accountability. Practical steps include audits, grievance mechanisms, collaboration, and traceability to mitigate modern slavery and labour abuses, enhancing long-term investment and operational resilience.
Research
28 May 2025

Impact economies tractions and trends: Insights from 34 GSG National Partners

GSG Impact
This report presents insights from 34 national ecosystems advancing impact investing. It highlights trends in policy, capital mobilisation, and transparency, showing governments and institutions integrating social and environmental outcomes into investment strategies. It tracks growth in green finance, outcome-based funding, and investment readiness across emerging and developed economies.
Research
13 May 2025

The state of 'S' reporting in ESG: Locating opportunities for unlocking corporate social impact

Centre for Social Impact
This report analyses how ASX100 and leading private companies disclose social topics in ESG reporting. It identifies gaps in external impact measurement and highlights opportunities to standardise disclosures. Most reporting focuses on internal workforce issues, with less emphasis on value chain impacts and community engagement.
Research
29 May 2025

Centre for Social Impact

Academic Institutions
The Centre for Social Impact (CSI) is a collaboration between Swinburne University of Technology, Flinders University, University of New South Wales, and University of Western Australia. CSI provides education, research, and practical tools to drive positive social change across Australia. Its offerings include postgraduate courses, capability-building resources, and initiatives like Amplify Social Impact.
Organisation
1 research item

Global responsible investment trends: Inside PRI reporting data 2025

Principles for Responsible Investment (PRI)
The 2025 PRI report analyses data from 3,048 signatories, highlighting trends in climate risk management, stewardship, and human rights. Asset owners show increased engagement, with climate and social issues gaining priority. Investors continue integrating responsible investment into decision-making and oversight, with varied progress across policy, governance, and disclosure practices.
Research
26 March 2025

CIM's impact report 2024

Conscious Investment Management
CIM’s FY2024 Impact Report details investments in social and affordable housing, disability accommodation, and carbon farming. The portfolio supported 260 homes, 114 SDA dwellings, and biodiversity-focused climate projects, while applying rigorous impact measurement. The report reflects lessons from emerging sectors and First Nations partnerships.
Research
10 October 2024

The disability inclusion imperative

Disability:IN
Companies excelling in disability inclusion earn higher revenue, profit, and productivity. Despite rising interest, action lags. Barriers include disclosure fears and cost assumptions. The report introduces a five-part “A List” framework—Access, Awareness, Advocacy, Action, Accountability—to guide inclusive practices and improve organisational and financial outcomes.
Research
20 January 2024

Watermark Search International's board diversity index

Governance Institute of Australia
This benchmark series provides an annual analysis of board diversity across ASX300 companies. It tracks representation beyond gender, covering areas such as cultural background, skills, age, tenure, and independence. The series offers longitudinal insights to assess diversity trends and board composition in the Australian corporate sector.
Benchmark/series
7 May 2025

Australia's employer gender pay gaps series

Australian Government
This benchmark series, produced by the Workplace Gender Equality Agency, reports on employer gender pay gaps across Australia’s private sector. It provides comparative insights into pay disparity trends by industry, employer size, and remuneration levels, supporting ongoing evaluation and improvement of workplace gender equality practices.
Benchmark/series
4 March 2025

CEW's senior executive census series

Chief Executive Women (CEW)
This benchmark series tracks annual progress in women's representation in executive leadership roles across the ASX300. It provides a consistent and comparative overview of gender diversity trends, highlights structural barriers, and evaluates corporate efforts towards achieving gender balance in leadership.
Benchmark/series
27 September 2025

Chief Executive Women (CEW)

Finance / Corporate Focused NGOs & Think Tanks
Chief Executive Women (CEW) is an Australian organisation uniting over 1,200 senior women leaders across sectors to advance gender equity. CEW offers leadership programs, scholarships, and conducts research to support women's progression into executive roles. Its members collectively oversee more than 1.3 million employees and $749 billion in revenue.
Organisation
1 research item

Disability:IN's disability equality index

Disability:IN
The Disability Equality Index is a benchmark series assessing corporate performance in disability inclusion across multiple markets. It provides organisations with a structured tool to evaluate, compare, and enhance their inclusive practices aligned with sustainability and governance expectations.
Benchmark/series
3 July 2025

Disability:IN

Issue Focused NGOs & Think Tanks
Disability:IN is a global nonprofit organisation advancing disability inclusion in business. It partners with leading companies to promote inclusive practices through initiatives like the Disability Equality Index, supplier diversity certification for disability-owned businesses, and leadership development programs. Disability:IN also hosts an annual Global Conference & Expo.
Organisation
2 research items

How just transition can help deliver the Paris Agreement

United Nations Development Programme (UNDP)
This report outlines how embedding just transition principles in climate strategies supports equitable decarbonisation. It presents trends, case studies, and a UNDP framework guiding countries to integrate socio-economic considerations into their Nationally Determined Contributions and Long-Term Strategies, promoting inclusive, sustainable development in line with the Paris Agreement.
Research
20 January 2023

Navigating portfolio exposure to conflict-affected and high-risk areas: Practical guidance for investor engagement with companies

Heartland Initiative
This report offers practical guidance for investors engaging companies on managing conflict-affected and high-risk area (CAHRA) exposure. It highlights legal obligations, best practices in heightened human rights due diligence, and governance strategies, drawn from pilot dialogues with tech and renewable energy firms. Recommendations target risk mitigation aligned with global standards.
Research
30 April 2025

The saliency-materiality nexus: Addressing systemic risks to people and portfolios in a turbulent world

Heartland Initiative
This report introduces the saliency-materiality nexus, a framework linking severe human rights harms to financially material risks in conflict-affected areas. It highlights case studies totalling over $85 billion in losses and offers guidance for investors on due diligence, portfolio risk management, and alignment with legal and ethical responsibilities.
Research
23 August 2024
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