This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.

The report argues shareholder proposals are a key investor right, enabling engagement on governance and ESG risks, improving corporate accountability and long-term value. It highlights regulatory frameworks, practical impacts across sectors, and emerging threats to this mechanism within US capital markets.

Impact investing in Asia is expanding, with $80 billion allocated and strong investor satisfaction. Returns largely meet or exceed expectations, led by private equity. Capital targets financial services, energy and healthcare, addressing a $1.5 trillion SDG gap, with growing private sector participation and regional variation.

Survey of 844 experts finds the sustainability agenda at an inflection point, with most calling for major revision amid low confidence in progress and rising backlash. It highlights actionable levers across policy, finance, business, and civil society to drive a low-carbon, resilient transition.

Volans is a sustainability and innovation advisory firm helping business leaders drive systemic change and future-proof organisations. It integrates ESG strategy, regenerative business models and foresight research to address global challenges. Through insights, programmes and advisory work, Volans supports companies to align profitability with long-term environmental and social impact.

GlobeScan is a global insights and advisory consultancy specialising in sustainability, trust and stakeholder engagement. It delivers evidence-based research, public opinion data and strategic advice to businesses, NGOs and governments, helping organisations understand societal expectations, manage risk, and develop sustainable strategies that create long-term value and strengthen reputation.

Environmental Resources Management (ERM) is a global sustainability consultancy providing environmental, social, risk and ESG advisory services. It supports organisations across industries to manage environmental impacts, meet regulatory requirements and accelerate sustainable transformation through climate strategy, impact assessments and sustainability reporting, helping improve performance and long-term resilience.