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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APAC trends: Sustainability’s new center of gravity: How Asia-Pacific is defining the next era of sustainable business
This report analyses how the Asia-Pacific region influences global sustainable business through four trends: rising investment and disclosure standards, the tension between clean energy growth and security, AI expansion alongside resource limitations, and the shift towards proactive health, safety, and environmental regulations across regional markets.
Advancing rights-based and community-led conservation in Africa: Evidence, lessons, and recommendations
This research examines rights-based and community-led conservation in Africa, demonstrating that community management on lands under customary tenure is essential for biodiversity. It identifies key success factors, evaluates formal and informal initiatives, and provides recommendations for governments to integrate these approaches into national biodiversity strategies and financing plans.
Traceability
The Accountability Framework provides guidance on supply chain traceability to ensure products are free from deforestation and human rights abuses. It outlines traceability requirements for different supply chain actors, defines four approaches for controlling product origins, and provides tools for companies to assess and report on their ethical commitments.
Guidelines on Member States' adaptation strategies and plans
1. Identify document purpose. 2. Highlight key implementation steps. 3. Note new policy areas. 4. Verify UK English and word count. These guidelines assist EU Member States in updating climate adaptation strategies and plans. Aligned with the European Climate Law, the report outlines processes for risk assessment, stakeholder engagement, and implementation. It also introduces critical policy areas, including just resilience, nature-based solutions, and climate stress testing.
Investment sector kaupapa Māori market scan
This baseline assessment examines kaupapa Māori within Aotearoa New Zealand’s investment sector. While 22 of 32 surveyed organisations view Māori values as critical, only five have formal frameworks. The report introduces three strategic Pou—Mātauranga, Ara Ake, and Te Haumi—to bridge the gap between intent and enduring practice.
The quiet withdrawal: Human capital disclosure trends, 2022–2026
This report examines human capital disclosure trends among S&P 1500 companies from 2022 to 2026. It highlights a significant decline in demographic and board diversity reporting following the removal of regulatory requirements. While operational metrics remain stable, quantitative workforce data is increasingly being omitted from formal financial filings.
The gender pay gap in Bangladesh: Trends, causes and policy options
This report analyses the gender pay gap in Bangladesh, finding women earn 22 to 25 per cent less than men. Driven by structural discrimination and unequal care burdens, the gap persists despite legal frameworks. Recommendations include objective job evaluations, cost-sharing for maternity benefits, and strengthened labour inspection.
The petrochemical blind spot: Plastics, fertilisers and bank profits
This research report explores the petrochemical industry’s environmental and human rights impacts, documenting how European banks provide billions in financing to major chemical firms. It highlights the sector’s role in driving fossil fuel demand and recommends that financial institutions implement robust plastics policies and cease financing industry expansions.
End-use Prices Data Explorer
The End-use Prices Data Explorer, provided by the International Energy Agency, tracks global energy prices across sectors like industry and transport. It helps finance professionals assess the impact of energy costs, taxes, and subsidies on market competitiveness and investment risks.
Poverty and public finance: A primer
This report provides a foundational guide for public finance professionals on defining, measuring, and addressing poverty. It explains the relationship between fiscal policy and household well-being, highlighting the use of fiscal incidence analysis and micro-simulation. The primer aims to integrate poverty reduction strategies into core financial planning.
EU law and regulation for the digital world
This report by the Centre for European Policy Studies examines the growing complexity of EU digital legislation. It provides 20 recommendations to reform the 'digital acquis', focusing on the Digital Markets Act, Digital Services Act, and AI Act, while advocating for improved impact assessments and simplified regulatory processes to enhance competitiveness.
Indigenous rights and Canadian pension funds
This report evaluates 11 Canadian pension managers on their alignment with Indigenous rights and free, prior and informed consent (FPIC). It identifies significant policy gaps and material financial risks, recommending that funds adopt UNDRIP-aligned frameworks and refuse to invest in major projects lacking the explicit consent of impacted communities.
A heat circuit breaker for the UK: Preparing for a hotter future: A framing report
This report by the National Heat Risk Commission examines the UK’s lack of preparedness for extreme heat following the summer of 2026. It highlights systemic risks, detailing over £4.4 billion in economic costs and 2,877 deaths, while proposing ten key recommendations to strengthen national heat governance and resilience.
Middle-income economies: Navigating digital dependencies in AI
This report examines artificial intelligence dependency risks within ten middle-income economies. It identifies critical structural reliance on United States software and Chinese hardware. Recommending a strategy of ‘managed interdependence’, the report advocates for diversifying international partnerships and strengthening domestic regulatory institutions to ensure long-term economic resilience and policy autonomy.
Governing digital assets and crypto-enabled financial crime
This report examines the growth of crypto-enabled financial crime and the resulting governance gap. It proposes a four-layer multilateral framework to harmonise international standards between bodies like the FATF and INTERPOL. The strategy aims to protect financial integrity through technical integration and cross-border cooperation without suppressing permissionless innovation.
Access to Medicine Foundation Research Hub
The Research Hub is a repository of reports and data on how pharmaceutical companies address global health equity. It offers company profiles, benchmarks, and thematic research to help investors assess ESG performance and access-related risks in the healthcare sector.