Library | ESG issues

Targets & Accountability

Targets and accountability are essential for ensuring organisations and governments follow through on commitments to sustainability, climate action, and social responsibility. Setting measurable and transparent targets such as net-zero goals, emissions reductions, diversity benchmarks, and human rights protections allows for tracking progress and holding entities accountable. Clear, data-driven targets strengthen stakeholder trust and help align financial and business strategies with long-term sustainability objectives.

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City development limited: Industry case studies: Real estate

DBS Bank
City Developments Limited outlines its sustainability strategy, focusing on climate resilience, stakeholder engagement, and SDG-aligned investments. The report details historical drivers, innovation in green building, ESG integration, and financial performance, highlighting case studies on technology adoption and partnerships to advance low-carbon operations and responsible real estate growth.
Research
20 September 2021

DBS Bank

Commercial Research Providers
DBS Bank India is a digital-led universal bank offering personal, SME, corporate and wealth management services. Features include resident and non-resident (NRI) savings and fixed deposit accounts, remittance, loans, digital payments and credit/debit card solutions. Positions as Asia’s safest bank with a wide India branch network.
Organisation
1 research item

ShareAction's point of no return series

ShareAction
The Point of No Returns benchmark series assesses the world’s largest asset managers on responsible investment across climate, biodiversity, social issues, governance, and stewardship. Published by ShareAction, the series provides rankings, sector-wide analysis, and examples of practice to guide improvement and accountability.
Benchmark/series

London Stock Exchange Group (LSEG)

Commercial Research Providers
LSEG (London Stock Exchange Group) is a global financial markets infrastructure and data provider. It delivers market-data, analytics, news and index products to over 44,000 customers in more than 170 countries. LSEG’s services cover capital markets, post-trade operations, risk management and information services.
Organisation
1 research item

Kroll

Commercial Research Providers
Kroll is a global financial and risk advisory firm offering services in valuation, investigations, cyber-resilience, regulatory compliance, transaction advisory, restructuring and business services.
With around 6,500 experts across 32 countries, Kroll helps clients build, protect and maximise enterprise value through data, technology and intelligence.
Organisation
1 research item

Externalities and the common owner

This article analyses institutional investors’ incentives to internalise negative externalities across their portfolios. It focuses on climate change, showing how large asset managers influence fossil fuel companies to reduce emissions, disclose risks, and limit lobbying, reframing shareholder primacy by prioritising portfolio-wide welfare over firm-level profit maximisation.
Research
20 November 2021

Aotearoa New Zealand climate standards series

External Reporting Board (XRB)
The Aotearoa New Zealand Climate Standards series is a benchmark series issued by the External Reporting Board. It sets out the framework for climate-related disclosures, including governance, strategy, risk management, metrics and targets, adoption provisions, and general requirements. The series provides entities with a consistent structure to report climate-related risks and opportunities.
Benchmark/series

External Reporting Board (XRB)

Government Organisations & Departments
External Reporting Board (XRB) is an independent Crown entity in New Zealand that develops and issues accounting, auditing & assurance, and climate reporting standards. XRB ensures trusted, high-quality, integrated reporting across public, private and not-for-profit sectors to promote transparency, accountability and support informed decision-making.
Organisation
1 research item

Just transition, environment and social considerations for the aviation fuel transition: An investor guide

Climate Catalyst
This guide outlines environmental, social, and just transition considerations for investors in aviation’s fuel shift. It compares biofuels and e-fuels, highlights regulatory and biodiversity risks, and provides engagement questions to assess companies’ transition strategies, ensuring alignment with climate goals while safeguarding communities and long-term financial stability.
Research
2 September 2025

Opportunity Green

Finance / Corporate Focused NGOs & Think Tanks
Opportunity Green (OG) is a UK-based charity founded in 2021 that harnesses legal, economic and policy expertise to drive climate justice. OG focuses on equity, justice and accountability across overlooked sectors—aviation, shipping, buildings, steel, agriculture—championing decarbonisation, legal innovation and coalition-building for a 1.5 °C-aligned future.
Organisation
1 research item

Water footprint implementation

Commercial Research Providers
Water Footprint Implementation supports companies and governments with water accounting, sustainability assessment and water-footprint compensation. A spin-off of Water Footprint Network research, it delivers actionable insights for ESG reporting, water stewardship, water-footprint benchmarking and tailored reduction strategies to enhance resilience, reduce risk and foster sustainable water management.
Organisation
1 research item

Water footprint network

Issue Focused NGOs & Think Tanks
Water Footprint Network is a non-profit, global collaboration platform advancing fair and smart freshwater use. It champions science-based water footprint assessment, offers open-access tools and data for businesses, governments and communities, and guides sustainable, equitable water governance to address water scarcity and pollution worldwide.
Organisation
1 research item

Climate Policy Radar

Finance / Corporate Focused NGOs & Think Tanks
Climate Policy Radar is a UK-based not-for-profit that builds open, AI-powered databases and research tools. It enables governments, researchers, civil society and investors to explore and analyse global climate laws, policies and UN submissions. Open data, transparency and data-driven climate finance insight support evidence-based decision-making.
Organisation

How can pharma get the few promising drugs in development to patients battling superbugs?

Access to Medicine Foundation
This report examines the barriers to bringing new antibiotics to market, highlighting funding gaps, regulatory uncertainty, and weak commercial incentives. It outlines policy solutions to improve access and development, aiming to address the growing threat of antimicrobial resistance (AMR) by supporting viable pathways for pharmaceutical innovation.
Research
28 May 2024

IMPACT2C Project Consortium

Scientific Bodies
IMPACT2C provides evidence on impacts of +2 °C global warming across Europe and vulnerable regions (Bangladesh, Nile/Niger basins, Maldives). Using multi‑model climate and sectoral analyses—covering water, energy, infrastructure, coasts, tourism, forestry, agriculture, ecosystems and health—it quantifies risks, economic costs and adaptation uncertainty for policy planning.
Organisation
1 research item

Oxford Programme for Sustainable Infrastructure Systems (OPSIS)

Academic Institutions
Oxford Programme for Sustainable Infrastructure Systems (OPSIS) delivers research and education on resilient, sustainable infrastructure across energy, transport, water and digital systems. Based at the University of Oxford’s Environmental Change Institute, OPSIS develops system‑of‑systems models to assess climate risks and support data‑driven decision‑making for infrastructure resilience.
Organisation
1 research item
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