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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Heartland Initiative

Finance / Corporate Focused NGOs & Think Tanks
Heartland Initiative is a nonprofit investor advisory organisation dedicated to advancing human rights in investment. It collaborates with institutional investors, civil society, and policymakers to address systemic risks and promote responsible investment practices. Heartland offers tailored learning services and fosters environments that integrate human rights considerations into business strategies.
Organisation
2 research items

PRI's human rights due diligence tool for real estate investors

Principles for Responsible Investment (PRI)
The UN PRI’s Human Rights Due Diligence Tool for Real Estate Investors provides a structured approach to identify, assess, and manage human rights risks in property investments, aligning with international standards such as the UN Guiding Principles and OECD Guidelines. It supports responsible investment decision-making.
Online tool/database
16 May 2025

How to identify human rights risks: A practical guide in due diligence

Principles for Responsible Investment (PRI)
This guide outlines a structured approach for investors to identify and prioritise human rights risks across countries, sectors, and companies. It supports due diligence through risk mapping, severity assessment, and prioritisation frameworks, promoting responsible investment aligned with international human rights standards.
Research
5 June 2023

Human rights due diligence for private markets investors: A technical guide

Principles for Responsible Investment (PRI)
This guide outlines how private markets investors can integrate human rights due diligence into investment processes, aligned with the UN Guiding Principles. It covers policy commitments, risk assessment, stakeholder engagement, and remedy provision to address human rights impacts, mitigate risk, and meet evolving legal and societal expectations.
Research
7 June 2023

PRI's human rights due diligence tool for infrastructure investors

Principles for Responsible Investment (PRI)
The PRI Human Rights Due Diligence Tool assists infrastructure investors in identifying, assessing, and managing human rights risks throughout the investment lifecycle. It provides practical guidance aligned with international standards to support responsible investment practices in infrastructure and other real assets.
Online tool/database
16 May 2025

UNEP FI's human rights screening and risk assessment: investment and lending operations

United Nations Environment Programme Finance Initiative (UNEP FI)
The UNEP FI Human Rights Screening and Risk Assessment tool provides financial institutions with a structured framework to identify and evaluate human rights risks at both portfolio and transaction levels. It aligns with the UN Guiding Principles and OECD guidance, promoting integration of human rights considerations into investment and lending operations.
Online tool/database

Pursuing impact within a portfolio: Insights from institutional asset owners

Global Impact Investing Network (GIIN)
This report explores how institutional asset owners integrate impact goals into portfolio strategy. Through four case studies, it examines aligning financial returns with social and environmental outcomes using an impact lens. It highlights investment approaches addressing climate change, health, regional development and systemic inequality across diverse asset classes and geographies.
Research
18 October 2024

Recalibrating feedback loops: Guidance for asset owners and institutional investors assessing the influence of system-level investing

The Investment Integrated Project (TIIP)
This report guides asset owners in assessing how their investments affect systemic environmental and social issues. It introduces a framework to align investment practices with system-level goals and improve financial system resilience. Case studies explore climate change, income inequality, and racial inequity to illustrate practical applications.
Research
7 December 2023

Risky business: How Australian financial institutions are managing nature-related risks and opportunities

Australian Conservation Foundation
This report assesses how ten banks and ten super funds in Australia are addressing nature-related risks and opportunities. It evaluates their strategies, risk management, target setting, and stakeholder engagement, highlighting areas of progress and identifying where further action is needed to mitigate financial risks associated with nature loss.
Research
6 June 2024

Financing Africa's low carbon green economy transition: Africa's climate finance needs

University of Cambridge Institute for Sustainability Leadership (CISL)
This report outlines how African states must spend at least US$2.5tn by 2030 to meet climate commitments. It shows that emission reduction makes up close to 80% of spending, with plans for adaptation to climate change costed at US$418 billion.
Research
24 January 2023

IGCC's state of net zero investment series

Investor Group on Climate Change
The Investor Group on Climate Change (IGCC) annual State of Net Zero report series is Australia’s most comprehensive analysis of institutional investors’ net zero investment practices. This benchmark series is based on survey responses from firms managing trillions of dollars on behalf of Australian and New Zealand beneficiaries.
Benchmark/series
2 April 2025

AI, data governance and privacy: Synergies and areas of international co-operation

Organisation for Economic Co-operation and Development (OECD)
This report examines the synergies between artificial intelligence, data governance, and privacy, highlighting international collaboration opportunities. It identifies key regulatory frameworks, interoperability standards, and policy recommendations to address shared global challenges and promote responsible AI deployment while safeguarding data privacy across jurisdictions.
Research
26 June 2024

The International Federation of Red Cross and Red Crescent Societies (IFRC)

Issue Focused NGOs & Think Tanks
The International Federation of Red Cross and Red Crescent Societies (IFRC) is the world's largest humanitarian network, supporting local Red Cross and Red Crescent action in over 191 countries. With more than 16 million volunteers, the IFRC acts before, during, and after disasters and health emergencies to meet the needs and improve the lives of vulnerable people worldwide. ​
Organisation

Understanding company-community relations toolkit

International Council on Mining and Metals
This toolkit provides a structured approach for companies to understand the basis for community support and how to measure perceptions of support. It enables companies to identify the reasons why community support may be lacking at a project or operation and develop targeted approaches for improving company-community relationships.
Research
2 December 2015

First Nations Cultural Heritage Alliance

Issue Focused NGOs & Think Tanks
​First Nations Heritage Protection Alliance (FNHPA) is a national coalition of Aboriginal and Torres Strait Islander organisations dedicated to strengthening laws, policies, and procedures for recognising, respecting, protecting, and celebrating First Nations cultural heritage in Australia. FNHPA collaborates with government and industry to modernise protections and promote best practices in cultural heritage management. ​
Organisation

First Nations investment screening approach

Clean Energy Finance Corporation
This document provides a clear and concise example of how to screen investments for potential financed impacts to Indigenous Peoples, including both positive and negative impacts. The screening approach described was developed in consultation with First Nations representatives.
Research
24 March 2024
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