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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Innovation: How does innovation drive change for gender inclusion in business, finance and investment?

Value For Women
This report examines how innovation is driving change for gender inclusion in business, finance and investment. Drawing from over 100 expert interviews and case studies, the report identifies a range of innovations that are making finance more inclusive for women and concludes with the most powerful actions for driving gender equality.
Research
26 July 2023

Measuring what matters most: Seven systems transformations for benchmarking companies on the SDGs

World Benchmarking Alliance
This report provides guidance on developing benchmarks to transform systems towards achieving Sustainable Development Goals (SDGs). It identifies seven critical transformations: social, agriculture and food, decarbonisation and energy, circular, digital, urban, and financial systems. These benchmarks aim to hold companies accountable and drive meaningful change across industries to support sustainable development.
Research
15 July 2019

Renewable energy and human rights benchmark: Key findings from the wind and solar sectors

Business and Human Rights Resource Centre
The 2023 benchmark report assesses the world’s most influential companies in the wind and solar sectors. It aims to encourage greater respect for human rights through recommendations on transparency, anti-corruption, and worker protections. The report reveals progress and areas of concern and offers guidance for companies, investors, and policy-makers.
Research
13 December 2023

Beyond compliance in the renewable energy sector: Assessing UK and Australian Modern Slavery Act statements

Walk Free
This report assesses the statements of 60 renewable energy companies under the UK and Australian Modern Slavery Acts, identifying their compliance gaps. Though most firms disclose their modern slavery policy, few extend it beyond tier one, limiting worker protection. The report calls for improved guidance, supply chain transparency, and stronger government enforcement measures.
Research
20 September 2023

Xinjiang supply chain business advisory addendum

This US Government advisory highlights continuing reports of forced labour and human rights abuses in the Xinjiang Uyghur Autonomous Region, China, and reminds businesses of their obligations under relevant US laws. The report contains information on risks in supply chains and implementation and enforcement of relevant laws.
Research
26 September 2023

New EU guidance helps companies to combat forced labour in supply chains

European Commission
The guide provides practical advice on identifying, preventing, mitigating, and addressing forced labour's risk and translating international standards into concrete action. The guidance is in line with the previously published EU trade strategy and upcoming legislation on Sustainable Corporate Governance.
Research
13 July 2021

Human rights risks in Xinjiang Uyghur autonomous region: Practical guidance from investors

Investor Alliance for Human Rights
The guide sheds light on the ongoing human rights crisis in the Uyghur region of China, exposing a multitude of risks for investors. The report gives practical recommendations on how to assess exposure, engage with portfolio companies, and collaborate with stakeholders.
Research
4 August 2020

Why and how investors should act on human rights

Principles for Responsible Investment (PRI)
This report outlines how institutional investors can respect human rights as defined by international standards. The six principles of ESG investing, such as incorporating ESG issues into decision-making processes and seeking appropriate disclosure help to promote acceptance of human rights in the investment industry.
Research
7 January 2021

Do socially responsible firms walk the talk?

This study evaluates U.S. firms that signed the Business Roundtable's stakeholder capitalism pledge. Despite claims of social responsibility, signatories performed worse on environmental, labor, and governance metrics than peers, both before and after signing. The results suggest these public commitments lacked substance and may have been strategic signaling.
Research
2 November 2023

The Ethical Trading Initiative (ETI) base code

Ethical Trading Initiative (ETI)
This report describes the ETI Base Code, an internationally recognised code of good labour practice promoting ethical trade. Its nine standards aim to protect workers and prevent exploitation in global supply chains. The code is implemented by forward-thinking companies, trade unions, and NGOs to promote decent work.
Research
24 March 2018

In search of impact: Measuring the full value of capital

Cambridge Institute for Sustainability Leadership
This report outlines a sustainable investment framework, designed to empower individuals and organisations to better understand and make informed investment choices. The framework utilises six themes to communicate the impact of financial flows into the economy and contains theoretically grounded metrics that can be practically applied.
Research
28 August 2019

The economic impact of ESG ratings

This report examines the impact of ESG ratings on fund holdings, stock returns, and firm behaviour. The study finds that only MSCI ESG ratings can explain the holdings of US ESG funds, and slow, gradual responses in ownership suggest that fund managers mainly use ESG ratings to comply with ESG mandates.
Research
15 January 2024

The climate crisis is a child rights crisis: Introducing the Children's Climate Risk Index

United Nations International Children’s Emergency Fund (UNICEF)
The report highlights how one billion children are at extreme risk due to climate change with small island states and countries already facing existential threats. It is a call to action for businesses and governments to reduce greenhouse gas emissions and commit to sustainable practices.
Research
20 August 2021

Unlocking investment capital for Indigenous Peoples

Indigeneous, Land and Sea Corporation (ILSC)
This paper tackles the challenges faced by Indigenous communities in accessing investment capital. It explores capital requirements and common barriers to obtaining the necessary funding, providing recommendations to fill gaps in access, provide support, and facilitate positive partnerships.
Research
12 May 2022

Renewable energy and Indigenous people

Indigeneous, Land and Sea Corporation (ILSC)
This paper outlines challenges and opportunities for Indigenous Australians in adopting renewable energy, emphasising successful partnerships with experienced developers. It stresses the importance of building knowledge and capability at various project scales and recommends support mechanisms to empower Indigenous communities in advancing their renewable energy projects.
Research
12 May 2022

Investor ESG guide on private security and human rights

Investor Alliance for Human Rights
This investor guide highlights that private security-related adverse human rights impacts are common and typically include excessive use of force, unfair working conditions and sexual exploitation. As fiduciaries, institutional investors are obligated to identify and mitigate these potential adverse impacts.
Research
30 January 2024
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