Library | ESG issues

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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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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

Seeing through the green: A guide to greenwashing risks for asset managers

Sustainalytics
This report is an in-depth analysis of the risks and pitfalls of greenwashing in sustainable investments. It provides an overview of the current regulatory landscape, common greenwashing practices, and best practices for addressing them.
Research
31 August 2023

The investor's guide to impact: Evidence-based advice for investors who want to change the world

Center for Sustainable Finance and Private Wealth (CSP)
This guide is for investors who want to generate positive social and environmental impact through their investments. It explains what investor impact is and how it differs from company impact. It also details the mechanisms through which investors can effect change, such as enabling the growth of impactful companies and encouraging improvement in less sustainable companies.
Research
21 October 2020

Investing for outcomes: Why impact is relevant beyond impact investing

Citi
This report explores the importance of measuring the impact of investing activities, particularly in the increasingly popular field of impact investing. It discusses the use of data to assess a company's social and environmental footprint, the role of taxonomies in impact investing, and the rise of impact awareness.
Research
19 April 2022

Accelerating change: The potential of capital market actors in addressing modern slavery

Modern Slavery and Human Rights Policy and Evidence Centre
This report explores how capital market actors can play a crucial role in addressing modern slavery and offers good practice examples and actionable recommendations for asset owners, asset managers, private equity funds, stock exchanges, investment banks, and development finance institutions.
Research
10 October 2023

Sustainable Development Goals Disclosure (SDGD) recommendations

International Integrated Reporting Council (IIRC)
The Sustainable Development Goals Disclosure (SDGD) Recommendations features guidelines for corporate reporting to promote best practices and encourage corporate accountability and governance aligned with SDGs. The document includes fundamental concepts and principles of SDG disclosure, recommendations, and steps to guide implementation, offering insights for assurance providers, governments, investors, and reporting organizations of all sizes
Research
25 March 2020

Capital markets and modern slavery

Modern Slavery and Human Rights Policy and Evidence Centre
This report synthesises evidence on the role of investors in addressing modern slavery in global supply chains. Key findings reveal that data limitations pose a significant challenge for investor action. Additionally, drivers for investor action include moral standing, financial incentives, regulatory compliance, and investor-led engagement.
Research
26 April 2023

Impact investing for pensions

Impact Investor
This report analyses the growth of impact investing strategies among European pension funds. The report examines challenges and opportunities, regulatory restrictions, impact measurement and management, private equity case studies, and emerging investments in affordable and social housing.
Research
1 May 2023

Impact due diligence and management for asset allocators: A field guide

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This report provides practical guidance for asset allocators to evaluate and manage private market funds that invest for positive impact. It covers the pre and post-investment stages, including conducting diligence of impact managers and monitoring and engaging with them
Research
8 November 2023

Angel networks in emerging markets: A guide for development institutions

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This is a comprehensive and insightful guide for organisations seeking to engage with angel investors and support the development of entrepreneurship ecosystems in emerging markets. The report covers key topics such as the nature of angel investing, challenges facing angel networks, best practices and strategies, and practical tools for development institutions.
Research
2 September 2020

New frontiers in value creation: A guide to impact value creation in collaboration with impact capital managers

Tideline
This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies.
Research
9 February 2024

Impact investing 2.0: The way forward

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This research aims to provide insights on the rapidly evolving impact investing landscape. The report is based on a survey of 12 high-performing impact investing funds that represent a diversity of asset classes, objectives, geographies, and impact areas.
Research
7 November 2013

Navigating impact investing: The opportunity in impact classes

Tideline
This working paper aims to bring greater clarity and understanding to the impact investing field, which is characterised by diversity and complexity. Omidyar Network led this field-building initiative, with contributions from 45 expert interviews. The report outlines a concept for building “impact classes,” or common structures for assessing impact investing options.
Research
5 July 2016

Breaking the plastic wave: A comprehensive assessment of pathways towards stopping ocean plastic pollution

Systemiq
This report highlights innovative solutions and strategies that can reduce plastic pollution by 80% by transforming how plastic is produced, used, and managed. The report uses thorough analysis to identify specific opportunities for various stakeholders - from policymakers to businesses and consumers - to curb plastic waste and achieve measurable results.
Research
28 October 2020
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