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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The CARE Principles for Indigenous data governance

The CARE Principles for Indigenous Data Governance emphasise collective benefit, authority to control, responsibility, and ethics to safeguard Indigenous data rights while promoting equitable participation. These principles complement FAIR data guidelines, ensuring data use aligns with Indigenous values, self-determination, and innovation in research and governance.
Research
24 October 2020

Guidelines for engagement with Māori

These Guidelines will assist readers to determine who they need to engage with, how to engage, and how to develop an effective engagement strategy. They have been designed to be read in conjunction with the Crown engagement with Māori framework. In this guidance document, “Engagement” refers to the range of methods and activities that are used to interact with Māori.
Research
1 October 2018

A guide to just transitions for communities in Aotearoa New Zealand

The case studies and guidance found in this document illuminates how just transitions for Māori (and planetary) wellbeing are operationalised on the ground. Investors aiming to align impact finance or more conventional capital flows with a just transition can find valuable insights in the form of both tangible examples and a visionary roadmap, demonstrating how justice is meaningful embedded in community transitions.
Research
27 June 2023

Free Prior and Informed Consent: An indigenous peoples’ right and a good practice for local communities

Food and Agriculture Organization (FAO) of the United Nations
This manual explores the unique characteristics of indigenous food systems. It highlights their sustainability and resilience, particularly in the context of climate change, and underscores the importance of preserving and learning from these traditional practices.
Research
5 October 2016

United Nations Declaration on the Rights of Indigenous People

United Nations (UN)
The United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP) outlines the individual and collective rights of Indigenous Peoples globally. It addresses issues such as cultural preservation, land rights, and self-determination, ensuring that Indigenous Communities are protected and respected. The declaration aims to promote their well-being, participation in decision-making, and control over their development.
Research
11 April 2018

IFC performance standard 7: Indigenous Peoples

International Finance Corporation
The IFC Performance Standard 7 provides guidelines for engaging with Indigenous Peoples to ensure respect for their rights, cultures, and traditional knowledge in development projects. It aims to achieve free, prior, and informed consent, mitigate adverse impacts, and foster benefits-sharing, ensuring sustainable and culturally appropriate development while reducing risks and enhancing relationships between investors, developers, and indigenous communities.
Research
1 January 2012

Nagoya Protocol on access to genetic resources and the fair and equitable sharing of benefits

United Nations Environment Programme
The Nagoya Protocol is an international agreement under the Convention on Biological Diversity, aiming to ensure fair and equitable sharing of benefits arising from the utilisation of genetic resources. It enhances legal certainty and transparency for providers and users of these resources, promoting sustainable use and conservation of biodiversity while respecting traditional knowledge and contributing to global environmental and development goals.
Research
22 January 2011

Mo’otz Kuxtal guidelines

United Nations Environment Programme
The Mo’otz Kuxtal Guidelines provide a framework for obtaining free, prior, and informed consent from Indigenous communities regarding the use of their traditional knowledge. For investors and financial institutions, these guidelines can inform corporate engagement on FPIC and help to identify and mitigate legal and reputational risks.
Research
19 July 2019

The Tkarihwaié: RI code of ethical conduct to endure respect for the cultural and intellectual heritage of indigenous and local communities

United Nations Environment Programme
Developed in consultation with Indigenous Peoples, this code of ethical conduct aims to ensure respect for the cultural and Intellectual Heritage of Indigenous and Local Communities relevant to the Conservation and Sustainable Use of Biological Diversity. The code is intended to provide a collaborative framework ensuring the effective participation and prior informed consent or involvement and approval of indigenous and local communities in activities, including research proposed, on their knowledge, territories and related resources.
Research
31 December 2011

Akwé: Kon guidelines

United Nations Environment Programme
Developed in consultation with Indigenous Peoples, this document contains voluntary guidelines for the conduct of cultural, environmental and social impact assessments regarding developments proposed to take place on, or which are likely to impact on, sacred sites and on lands and waters traditionally occupied or used by indigenous and local communities.
Research
31 December 2004

Guidance on engagement with Indigenous Peoples, local communities and affected stakeholders

Taskforce on Nature-related Financial Disclosures (TNFD)
This document provides guidance for organisations when identifying their nature-related dependencies, impacts, risks and opportunities. It outlines the foundation of international standards, guidelines and frameworks, in particular the UN Guiding Principles on Business and Human Rights. The guidance document's key focus areas include guidance for meaningful engagement with Indigenous Peoples, Local Communitas (IPLC) & affected stakeholders, preparation for engagement, and incorporate of engagement into action.
Research
19 September 2023

Pensions in the age of artificial intelligence

CFA Institute
The report explores how artificial intelligence (AI) and machine learning (ML) can address challenges in global pension systems. It highlights AI's potential to enhance governance, personalisation, fraud prevention, and investment strategies while emphasising ethical implementation and data privacy considerations to optimise retirement outcomes and ensure system sustainability.
Research
17 December 2024

Environmental impact of digital assets

Organisation for Economic Co-operation and Development (OECD)
The report highlights the environmental impact of digital assets, focusing on energy-intensive proof-of-work (PoW) consensus mechanisms in cryptocurrencies like Bitcoin. It underscores significant carbon emissions and advocates transitioning to less energy-demanding models, renewable energy use, and cross-border cooperation. Policy recommendations include targeted regulation, enhanced data transparency, and leveraging distributed ledger technologies for sustainable finance.
Research
1 December 2022

Reframing child labour due diligence for businesses and investors in increasingly regulated and resilience challenged supply chains

The report explores reframing child labour due diligence in supply chains, emphasising systemic solutions, collaboration, and addressing root causes. It critiques current top-down models, highlighting their inefficiencies and unintended consequences.
Research
16 November 2024

Digital business world and ethical dilemmas: A systematic literature review

This report systematically reviews ethical challenges in the digital business world, focusing on the intersection of digitalisation, corporate responsibility, and technology adoption. It highlights ethical dilemmas, such as AI transparency and sustainability, emphasising the need for tailored ethical guidelines to foster trust, innovation, and social responsibility in digital transformations.
Research
26 November 2024

Harnessing digital finance for sustainability: An integrative review and research agenda

The report reviews the role of digital finance in advancing sustainability goals through bibliometric and thematic analysis of 168 studies. It identifies key themes like financial inclusion, green finance, and fintech, proposing a conceptual framework to align digital innovation with sustainable development, fostering eco-friendly investments, and promoting global financial inclusion.
Research
30 November 2024
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