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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Private capital, public good: Building shared prosperity to create a resilient and inclusive economy

US Impact Investing Alliance
The report outlines bipartisan US federal policy recommendations to mobilise private capital for shared prosperity. It focuses on strengthening economic competitiveness, scaling community investing, and improving impact transparency to support inclusive growth, underinvested communities, and long-term economic resilience.
Research
12 October 2024

Preparing for next-generation information warfare with generative AI

Centre for International Governance Innovation (CIGI)
The report analyses how generative AI reshapes information warfare by enabling scalable manipulation, behavioural influence and dual-use knowledge diffusion. It highlights heightened risks to civilians, military operations and international law, stressing gaps in protection and the need for anticipatory, whole-of-society resilience strategies.
Research
10 December 2024

International round table: Financing climate action at city level

Centre for Climate Change and Social Transformations
This report synthesises discussions from an international round table on financing city-level climate action, highlighting how local governments overcome fiscal constraints through tailored funding scales, partnerships, innovative revenue mechanisms, and long-term approaches to deliver major decarbonisation programmes across Europe and North America.
Research
10 October 2024

Good practice case studies in scope 3 data collection

United Nations Global Compact
The report presents practical case studies on Scope 3 data collection, covering supplier, upstream, downstream and employee engagement. It outlines hybrid methodologies, use of primary and spend-based data, and emphasises collaboration, pragmatism and incremental improvement to support credible emissions measurement and reduction.
Research
13 August 2024

Harmonised framework for impact reporting for social bonds handbook

International Capital Market Association
The handbook provides a harmonised framework for issuers to report social bond impacts, outlining core reporting principles, target population disclosure, and preferred quantitative indicators. It introduces sector guidance—initially affordable housing—and offers templates to support consistent, transparent, and comparable impact reporting across social project categories.
Research
24 September 2024

A just world on a safe planet: A Lancet Planetary Health–Earth Commission report on Earth-system boundaries, translations, and transformations

The Lancet
The Lancet Planetary Health Earth Commission report quantifies eight safe and just ESBs for biosphere, climate, nutrients, freshwater, and aerosols. Seven ESBs transgressed globally. Defines safe and just corridor for minimum resource access amid transformations to avert harm to health and planet.
Research
8 October 2024

Royal Bank of Canada (RBC): Partnering with survivor support organisations to increase financial access

This case study explains how the Royal Bank of Canada piloted and expanded a financial access programme for survivors of human trafficking, using a risk based approach to customer identification and verification. It shows how regulated banks can advance financial inclusion while meeting compliance requirements through partnerships with support organisations.
Case study

Scotiabank: Partnering with survivor support organisations to increase financial access

This case study shows how Scotiabank partnered with survivor support organisations to improve financial access for modern slavery survivors. By piloting a simplified, risk-based customer due diligence approach, the bank balanced regulatory compliance with social inclusion, demonstrating a practical model for inclusive banking within existing know-your-customer (KYC) frameworks.
Case study

From ‘conflict minerals’ to peace? reviewing mining reforms, gender, and state performance in eastern Democratic Republic of Congo

The review assesses how 3T mining reforms in eastern DRC affected state governance and gender inclusion. Findings show mixed results: limited improvements in demarcation, revenue collection and oversight, persistent armed interference, weak accountability, elite-captured cooperatives, and ongoing marginalisation of women.
Research
15 March 2021

Briefing paper: The fiduciary duty case for climate justice

Intentional Endowments Network
The report argues that climate justice is integral to fiduciary duty, as climate and inequality risks threaten long-term value. It outlines definitions, system-level investment frameworks, and practical tools that help investors manage systemic risks and support a just low-carbon transition.
Research
26 June 2025

Integrating ESG and AI: A comprehensive responsible AI assessment framework

The report introduces an ESG-AI framework enabling investors to assess AI-related environmental, social, and governance risks. Drawing on insights from 28 companies, it provides use-case materiality analysis, governance indicators, and deep-dive assessments to support transparent, responsible AI evaluation and investment decisions.
Research
10 June 2025

Climate change impacts increase economic inequality: Evidence from a systematic literature review

This systematic review of 127 studies finds consistent evidence that climate change worsens economic inequality, disproportionately affecting poorer countries and households. Impacts arise across sectors and regions via channels such as reduced labour productivity and agricultural losses, with strong agreement that effects are regressive.
Research
9 April 2025

Global warming has increased global economic inequality

The report assesses historical warming’s effects on national income by combining climate model counterfactuals with temperature–growth estimates. It finds warming has likely reduced GDP in warmer, lower-income countries and moderately benefited some cooler, higher-income economies, contributing to increased between-country economic inequality since 1961.
Research
22 April 2019

Responsible Digital Finance Ecosystem (RDFE): A conceptual framework

Consultative Group to Assist the Poor (CGAP)
The report outlines a framework for a Responsible Digital Finance Ecosystem, urging holistic, collaborative consumer protection amid rising digital finance risks. It defines ecosystem actors and four pillars—customer centricity, collaboration, capability, and commitment—to strengthen regulation, improve outcomes, and reduce harms in rapidly evolving digital financial services.
Research
1 September 2024

Institutional investment in addictive industries: An important commercial determinant of health

The study examines how Tobacco-Free Finance Pledge signatories apply exclusion policies to addictive industries. Investors show diverse thresholds, with European institutions more likely to exclude alcohol, gambling, and cannabis. Reputational and compliance considerations dominate justifications, highlighting investment decisions as significant commercial determinants of health.
Research
14 October 2024

The Other Half of the Transition: Why Livestock Deserves as Much Attention as Energy

This article highlights the major climate impact of livestock and explains why the absence of clear roadmaps, metrics, and financing strategies has left the sector far behind the energy transition. It proposes policy reforms, mitigation hierarchies, and justice-centered pathways to unlock effective and equitable change.
Article
8 December 2025
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