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GOAL 16: Peace and Justice Strong Institutions

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The Barbara and Morris Pearl 527 Interactive Database

Center for Political Accountability
The Barbara and Morris Pearl 527 Interactive Database tracks political donations from publicly traded US companies to 527 committees. Developed by the Center for Political Accountability, it helps finance professionals assess corporate governance and reputational risks related to political spending.
Online tool/database
19 November 2024

CPA-Zicklin Index of Corporate Political Disclosure and Accountability

Center for Political Accountability
This benchmark series evaluates corporate political disclosure and accountability practices among major US companies. It provides a structured analysis of transparency, board oversight, and spending policies for the S&P 500 and Russell 1000, enabling stakeholders to assess political risk and governance standards across different industries.
Benchmark/series
6 November 2025

Why shareholder-driven corporate social responsibility failed

European Corporate Governance Institute (ECGI)
This report analyses why shareholder-led corporate social responsibility failed in the early 2020s. It argues that political forces blocking government regulation also dismantle private CSR initiatives. Using the BlackRock-Texas conflict as evidence, it concludes that direct political action is the only viable path for systemic change.
Research
21 May 2026

A novel multilevel conceptual framework for flood risk governance

This research introduces a multilevel framework integrating flood hazard modelling, social vulnerability assessments, and risk communication. Designed for data-scarce environments, it addresses analytical silos by treating communication as a coequal component. The framework supports equitable decision-making through consequence-oriented risk surfaces and transparent uncertainty representation for municipal planning.
Research
27 April 2026

Templates in the EU Inc. regulation proposal

Leibniz Institute for Financial Research SAFE
This research evaluates the European Commission’s Proposal for an optional 28th corporate law regime. It argues that proposed model articles of association fail to support venture capital-backed firms. The authors identify four shortcomings regarding scope, process, logic, and safe-harbour effects, suggesting a dedicated drafting track and broader coverage.
Research
18 May 2026

ShareAction policy paper: Defending and strengthening the AGM as a forum for corporate accountability

ShareAction
This ShareAction report advocates for mandatory hybrid AGMs to ensure corporate accountability. It argues that online-only formats diminish shareholder scrutiny and enable management to stage-manage proceedings. The document recommends amending the 2006 Companies Act and provides case studies of poor virtual AGM practices across several major companies.
Research
15 June 2026

Fragmentation of shareholder power

National Bureau of Economic Research (NBER)
This research examines how fund proliferation and stewardship decentralisation affect corporate governance. It finds that supply-driven growth weakens oversight, while demand-driven expansion by incumbents can strengthen it. Competitive adoption of pass-through voting improves investor preference alignment but often reduces monitoring incentives and firm value.
Research
20 June 2026

Preference for explainable AI

National Bureau of Economic Research (NBER)
This research investigates the demand for explainable AI in high-stakes credit settings. It finds that decision-makers strategically avoid explanations that reveal racial or gender bias to preserve moral wiggle room. Additionally, behavioural biases cause individuals to undervalue explanations even when they complement private information and improve decision accuracy.
Research
16 May 2026

Environmental crime: From blind spot to business risk

United for Wildlife
This report identifies environmental crime as an illicit economy worth USD 300 billion, posing significant financial risks to global businesses. It examines how illegal goods permeate supply chains and details tightening regulations. The research provides strategic actions for organisations to improve traceability and manage exposure effectively.
Research
8 June 2026

Cyber risk stress testing for banks

This report examines cyber risk stress testing for banks, contrasting system-focused and firm-focused approaches. Drawing on exercises by the Bank of England, the Danish Financial Supervisory Authority, and the European Central Bank, it outlines scenario design, operational resilience, and the role of disclosure in establishing best practices.
Research
15 April 2026

Mapping social and environmental due diligence legislation

Organisation for Economic Co-operation and Development (OECD)
This OECD report maps 21 legislative measures across 11 jurisdictions concerning social and environmental due diligence. It identifies key areas of convergence and divergence in regulatory scope and requirements. The findings aim to support international policy co-operation, reduce implementation complexity, and promote consistent global enforcement approaches.
Research
4 May 2026

Tips on effective grievance mechanisms for businesses

British International Investment (formerly CDC Group)
This report outlines strategies for businesses to implement effective grievance mechanisms aligned with UN Guiding Principles. It highlights how robust engagement can prevent potential financial losses of $25-40 million. Guidance covers design, internal governance, and maintaining effectiveness in high-risk environments to build stakeholder trust and ensure human rights compliance.
Research
15 July 2025

Fair Finance Ghana ESG policy assessment report

Fair Finance International
This report assesses ESG policies across five Ghanaian banks using international benchmarks. Results show low sustainability integration, particularly regarding climate change and transparency. It recommends adopting global frameworks, extending ESG accountability to lending portfolios, and improving standardised reporting to align the sector with international best practice.
Research
1 May 2026

EJF's squid fisheries series

Environmental Justice Foundation
This report series examines global squid fisheries, focusing on governance gaps, illegal, unreported and unregulated (IUU) fishing, labour and human rights issues, supply chain transparency, and fisheries management. It analyses risks across key squid fisheries and explores policy and regulatory measures to support more sustainable and accountable fishing practices.
Benchmark/series
8 June 2026

Trends in world military expenditure series

Stockholm international peace research institute (SIPRI)
A benchmark series by SIPRI tracking annual global military expenditure across countries and regions. Published as an annual fact sheet, it provides data on spending levels, military burdens as a share of GDP, and decade-long trends to support evidence-based analysis of defence economics worldwide.
Benchmark/series
26 April 2026

From climate crisis to insurance crisis: Designing solidarity-based natural disaster insurance

Urgewald
This report examines rising climate-related insurance losses and Germany's lack of comprehensive natural disaster coverage, with only 57% of residential buildings insured against such risks. It analyses international public-private insurance models — particularly France's CatNat system — and recommends a solidarity-based approach alongside measures to hold the fossil fuel industry financially accountable.
Research
9 April 2026
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