Browse a selection of world-class ESG research, articles and whitepapers, published by leading global institutions. All items are duly credited and, where possible, fully linked back to their source institution for easy traceability and referencing.
In conjunction with State Street Associates, HBS examines a range of strategies for portfolio decarbonisation to determine which approaches generate the best investment performance. Findings indicate that the best financial returns are associated with contemporaneous institutional flows into decarbonisation factors - suggesting that demand for stocks with low carbon intensity has pricing effects.
Aims to demonstrate how social, political and environmental risk management can be integrated into a financial framework. To do so, corporate diplomats must use the same tools and performance indicators that their counterparts in operations, marketing or finance use. The financial valuation, both in terms of avoided cost and net value added by acceptability strategies appears to be a necessary condition to have them leave their siloes and gain acceptance across an organization.
This report from the Commonwealth Climate & Law Initiative (CCLI) addresses concerns (sometimes voiced by company directors) that TCFD compliant disclosure of climate risks may expose investee companies to liability due to the perceived uncertainty and lack of assurance around such disclosures. The paper finds that far greater liabilities attach to firms which fail to adequately disclose the financial risks associated with climate change impact. Additionally the paper highlights that making disclosures may have significant commercial benefits.
