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
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
759 results
REFINE
SHOW: 16

At the crossroads: 10 years of implementing the UN Guiding Principles on Business and Human Rights in Australia

Australian Human Rights Commission
The report examines the implementation and impact of the UN Guiding Principles on Business and Human Rights in Australia over the past decade.
Research
22 September 2021

Sustainable investing: Establishing long-term value and performance

Deutsche Bank
The study finds that corporations with a commitment to sustainable investing have superior risk-adjusted returns. While fund managers face challenges in capturing the outperformance with some exceptions, they have not generally underperformed. Integrated reporting can be used to improve the transparency and accuracy of ESG information.
Research
15 June 2012

Guidance and questionnaire for assessing client sustainability preferences and motivations

Sustainable Finance Observatory
This report presents guidelines for investment firms to assess client sustainability preferences and motivations, and select financial products accordingly. The guidance outlines a three-step process toward a product recommendation and identifies keyword categories of sustainability preferences and motivational characteristics.
Research
20 September 2023

Integrating nutrition and obesity prevention considerations into institutional investment decisions regarding food companies: Australian investment sector perspectives

This study investigates views of stakeholders in the Australian investment sector on the incorporation of nutrition and obesity prevention considerations within institutional investment decision-making regarding food companies and identifies several key challenges and opportunities to the integration of nutrition and obesity prevention considerations.
Research
8 November 2022

Intangible cultural heritage, diverse knowledge systems, and climate change

This paper explores the relationship between climate change, different knowledge systems, culture, and heritage. It discusses the importance of a historical perspective, defines and describes different knowledge systems, and addresses the limitations of the predominant scientific approach. It also presents a framework for collaboration among plural knowledge systems.
Research
12 September 2022

Putting pandemics behind us: Investing in one health to reduce risks of emerging infectious diseases

The World Bank
This report discusses One Health, an approach that recognises the interdependent nature of human, animal, and environmental health. It presents an investment framework designed to mobilise finance for pandemic prevention and reduce the risks of emerging infectious diseases.
Research
21 October 2022

Climate poverty connections: Opportunities for synergistic solutions at the intersection of planetary and human well-being

Project Drawdown
The report highlights co-benefits of climate solutions that also improve human well-being. The report focuses on sub-Saharan Africa and South Asia and shows the potential of environmental solutions to help relieve poverty. It also recommends further evaluation on existing solutions and assessing unintended consequences.
Research
7 April 2022

Diversity in action: How to sustain the financial planning profession

Raben Group
This paper contains case studies from select firms, outlining their actions towards diversifying their workforce and delivering scalable insights for replicating their successes. A key resource for increasing diversity and inclusion in the financial planning profession.
Research
17 November 2020

Investor climate action plans (ICAPs): Guidance on using the expectations ladder

The Investor Agenda
This report provides guidance to investors on using the ICAPs Expectations Ladder to disclose their climate action plans. It covers investment, corporate engagement, policy advocacy, investor disclosure, and governance with specific recommendations. The report includes a glossary of terms and maps existing disclosures to the Ladder's expectations.
Research
7 July 2022

A conceptualisation of sub-living wages: Liabilities, leverage, and risk

Harvard Business School
This report proposes an alternative approach for organisations to account for wages paid below the local living wage level through a firm's balance sheet, creating leverage effect as the organisation borrows from society, reflecting higher stakeholder risk. This can help investors, policymakers, customers, corporate managers and other stakeholders to assess an organisation's exposure to human capital erosion.
Research
15 June 2022

Amazonia against the clock: Regional assessment on where and how to protect 80% by 2025

Stand.earth
The report assesses the current state of the key priority areas in the Amazon and outlines the urgent actions that need to be taken to save the Amazon rainforest and mitigate climate change.
Research
15 September 2022

Indigenous business growth: Working together to realise potential

Supply Nation
This report says that increasing support for Indigenous businesses could, in turn, lead to prosperity for all Australians. A higher level of commitment and collaboration from both business and government is required. Challenges facing Indigenous businesses include start-up funding, skills and support systems and lack of demand for services.
Research
9 October 2018

Materiality: The word that launched a thousand debates

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.
Research
14 May 2021

Just transition criteria: How to align investments with a just transition

Impact Investing Institute
The report offers just transition criteria for investors, aligning products with climate action, socio-economic equity, and community involvement. It enhances existing frameworks, ensuring global alignment for a net-zero transition while emphasizing the three key elements: climate action, socio-economic equity, and community voice.
Research
24 May 2023

Fostering impact: An investor guide for engaging communities in place-based impact investing

Impact Investing Institute
This paper provides real-life cases and practical steps to integrate community engagement in investment processes. It offers methods for investors to identify and pursue community engagement opportunities, outlining different ways to incorporate engagement into investment decision-making.
Research
26 September 2023

OECD due diligence guidance for responsible supply chain of minerals from conflict-affected and high-risk areas

Organisation for Economic Co-operation and Development (OECD)
The paper provides recommendations for companies operating in mineral supply chains. The guidance outlines a five-step framework for supply chain due diligence, including risk identification and assessment, implementation of risk mitigation strategies, and reporting on due diligence efforts.
Research
25 March 2016
PREV
26 of 48
NEXT