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IBM Envizi Emissions
IBM Envizi Emissions is a data analytics platform and API that automates GHG Protocol-aligned emissions calculations. It enables organisations to integrate auditable ESG data into reporting workflows and performance management.
The Paris Agreement ten years later: Navigating climate uncertainty and tipping points
This research evaluates the Paris Agreement ten years on, highlighting critical implementation and ambition gaps. It identifies a triple-track crisis involving geophysical inertia, cognitive barriers, and policy lags. The report proposes a precautionary paradigm using technological and financial levers to navigate climate uncertainty and prevent irreversible tipping points.
Power to the personnel? The impacts of managerial discretion vs. worker democracy in employee recognition
This research evaluates the impacts of worker agency versus managerial discretion in employee recognition via an RCT in India. While worker democracy increased attendance by 11%, managerial discretion improved productivity by 6%. However, managerial control reduced work-related interactions, and worker voting encouraged collusion through reward sharing in exchange for votes.
Firm pay, amenities, and inequality
This research assesses firm-specific amenity valuations using discrete choice experiments linked to German administrative records. It finds that amenities widen between-firm inequality by 20% in variance terms. Furthermore, gender differences in valuations contribute to female sorting into lower-wage firms, as women prioritise non-wage attributes more highly.
Firm data on AI
This research provides international data on firm-level artificial intelligence adoption across the US, UK, Germany, and Australia. While current impacts on employment and productivity are small, senior executives predict a 1.4 per cent productivity boost and a 0.7 per cent reduction in employment over the next three years.
Best practice transition plans for listed equity asset managers
Most listed equity managers now have a target. Fewer have a plan that shows how it will be met. By January 2024, 264 Net Zero Asset Managers signatories had had their targets reviewed. Method is no longer the hard part.
The Barbara and Morris Pearl 527 Interactive Database
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.
CPA-Zicklin Index of Corporate Political Disclosure and 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.
Business-led blended finance: A practical playbook
This report examines business-led blended finance, which grew to US$24 billion in 2024. It provides a practical playbook for companies to move from passive recipients to active deal architects, addressing the US$4 trillion SDG financing gap through risk management toolkits, sector analyses, and eight global case studies.
Climate-related disclosures: Insights from our reviews 2026
This Financial Markets Authority report reviews 62 climate statements from the second reporting period in Aotearoa New Zealand. It identifies improvements in reporting structures but highlights gaps in physical risk analysis and assurance compliance. Future monitoring will focus on education to improve data substantiation and risk disclosure quality.
Templates in the EU Inc. regulation proposal
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.
Stakeholder governance and corporate purpose in certified B Corps: Minimizing conflict and fostering collaboration
This research examines how Australian and New Zealand B Corporations implement stakeholder governance through corporate purpose. Based on 20 interviews, it identifies six roles for purpose in decision-making and signalling. The findings suggest that purpose-led models help attract supportive stakeholders and foster collaboration beyond mere conflict resolution.
Global employment trends for youth 2026: Back to the future
The Global Employment Trends for Youth 2026 report highlights a stalled post-pandemic recovery, with global youth unemployment reaching 12.4 per cent. It examines rising NEET rates, artificial intelligence impacts, and job experience inflation, while advocating for bold, adaptive policies to ensure secure, decent work pathways for young people.
ShareAction policy paper: Defending and strengthening the AGM as a forum for corporate accountability
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.
ENCORE Insights: Country Dashboard
The ENCORE Insights: Country Dashboard is an interactive tool that maps how national economies and sectors depend on nature. Developed by Global Canopy, it helps finance professionals and regulators assess macroeconomic risks associated with nature degradation and ecosystem service dependencies.
The commoditization of labor
This research examines how technological standardisation commoditises labour by making workers interchangeable. It develops a model showing that while this process increases productivity, it simultaneously reduces worker bargaining power and wages. This framework explains the declining large-firm wage premium and the divergence between productivity and pay in services.