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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C-ROADS Climate Change Policy Simulator
C-ROADS is a policy simulation tool developed by Climate Interactive and MIT Sloan to visualise how national emission reduction pledges impact global temperature and sea levels.
Net Zero Finance Tracker (NZFT) Dashboard
The Net Zero Finance Tracker (NZFT) is an interactive tool by Climate Policy Initiative that monitors 1,500 financial institutions. It tracks climate commitments, risk management, and real-economy impacts to help professionals benchmark transition progress across the global financial system.
Nature in portfolios: A practical framework for investment decision-making
This report introduces Northern Trust Asset Management’s Nature Framework, a three-pillar approach for integrating nature-related risks and opportunities into investment portfolios. It demonstrates that significant biodiversity impact reductions and nature-aligned outcomes can be achieved with modest active risk through targeted, materiality-based implementation and active stewardship.
Impact Management Project
The Impact Management Project provides a shared convention for understanding and managing material effects on people and the planet. It introduces five dimensions of impact: what, how much, who, contribution, and risk. The framework assists businesses and investors in using data-driven assessments to mitigate negative outcomes and increase positive performance.
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.
Interactive: What China’s ‘five-year plans’ say about climate and energy
This interactive tracker by Carbon Brief analyses China’s 15th five-year plans, identifying key climate and energy targets. It provides a searchable database of national and sectoral policies, including specific targets for carbon intensity, renewable energy capacity, and fossil fuel consumption through 2030.
Forging ahead: A 2026 assessment of investor climate action across North America
This 2026 assessment of 50 large North American investors reveals that most are prioritising climate risk management and clean economy opportunities despite shifting regulations. Findings show 74% assess portfolio risks and allocate capital to climate solutions, though only 22% have disclosed explicit, measurable targets for increasing these investments.
Private equity’s accountability deficit: The case for mandatory disclosure
This research identifies an accountability crisis in private equity due to declining arm’s-length exits and opaque valuations. It proposes mandatory financial disclosure for significant portfolio companies to prevent resource misallocation and systemic risks, drawing parallels to the failure of the conglomerate movement in the twentieth century.
Guidelines on environmental risk management (asset managers) – transition planning
These guidelines outline the Monetary Authority of Singapore’s expectations for asset managers regarding transition planning. They emphasise robust governance, the use of forward-looking risk assessment tools, and active stewardship to manage climate-related risks. Asset managers are encouraged to engage with investee companies rather than divest indiscriminately, supporting financial stability.
Corporate net zero targets: have they achieved anything?
This research evaluates the impact of corporate long-term net zero targets on emissions and governance. Analysing nearly 2,000 companies, it finds limited evidence of immediate emissions reductions. However, adoption correlates with improved strategic management, suggesting targets formalise emerging organisational transitions rather than triggering sudden decarbonisation.
IGCC's state of net zero investment series
This benchmark series provides an analysis of climate-related investment practices among institutional investors. It tracks progress against recognised frameworks, identifies structural barriers to capital deployment, and monitors evolving trends. The series explores how assets are managed in response to climate risk, supporting a transition towards net-zero goals.
Can investor coalitions drive corporate climate action?
This research evaluates Climate Action 100+’s impact on corporate climate action using a Difference-in-Differences analysis. It finds no evidence of improved disclosure or historical emission reductions. While the coalition influenced long-term targets for specific companies, the absence of short-term milestones suggests potential decarbonisation backloading and greenwashing risks.
Who pays for climate breakdown? Banks, financed emissions, and the road to climate accountability
This research examines the legal principles for holding banks accountable for climate breakdown. It evaluates shifting causation standards from 'but-for' to 'material contribution', explores quantification methodologies like PCAF, and analyses strategic litigation. The report highlights banks' transition from passive intermediaries to active contributors responsible for financing global emissions.
Kunming-Montreal Global Biodiversity Framework
The Kunming-Montreal Global Biodiversity Framework is a historic international agreement featuring 23 targets for 2030 to halt biodiversity loss. It provides the global benchmark for nature-related goals, risk assessment, and financial resource mobilisation essential for finance professionals.
Climate risks are economic risks: Adaptation outcomes for Financial Institutions
A resource from Climate Policy Initiative designed to help financial institutions track progress and assess the quality of adaptation and resilience finance while managing physical climate risks.
Wikirate 2.0 Open Data Platform
Wikirate 2.0 is an open-source ESG data platform providing over 8 million data points on 150,000+ companies. It centralises benchmarks, corporate metrics, and supply chain data to support transparent investment analysis and corporate accountability.
