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Financing for sustainability: Asia-Pacific's ESG market opportunities

Action Exchange
The report examines the integration of ESG factors into mainstream finance in the Asia-Pacific region. It highlights challenges like greenwashing, regulatory uncertainty, and macroeconomic instability. It also outlines opportunities for sustainable finance growth, driven by data integrity, net-zero commitments, and evolving regulatory frameworks.

Research
8 May 2024

Turning strategy into reality: ESG implementation challenges in Australia’s finance sector

Action Exchange
The report highlights the challenges financial institutions face in embedding Environmental, Social, and Governance (ESG) strategies. It covers topics such as governance, skills gaps, data issues, and the critical role of the front office in driving sustainability goals, offering practical steps for overcoming these hurdles.
Research
20 October 2023

Regenerative development and design

The report explores the necessity and principles of regenerative development, aiming to create thriving living systems that evolve toward greater health and vitality. It emphasises aligning human actions with natural systems, integrating ancient wisdom with modern science, and fostering holistic, co-creative partnerships between people and the planet for sustainable and thriving futures.
Research
13 June 2024

State of nature-related disclosures: Assessing TNFD alignment of nature-related disclosures by firms in high-risk sectors

First Sentier Investors
The report evaluates the alignment of firms' nature-related disclosures with the TNFD framework. It covers eight priority sectors, highlighting disclosure gaps and providing recommendations for improvement to ensure comprehensive, high-quality nature-related reporting.
Research
9 July 2024

Investors, environmental, social and governance approaches and human rights - Report of the Working Group on the issue of human rights and transnational corporations and other business enterprises

Office of the United Nations High Commissioner for Human Rights
The report clarifies the responsibilities of investors regarding human rights under the Guiding Principles on Business and Human Rights. It highlights how investors can align their environmental, social, and governance (ESG) approaches with these responsibilities, emphasising the integration of human rights considerations in ESG criteria to support sustainable and ethical investment practices.
Research
2 May 2024

Good practice toolkit: Strengthening modern slavery responses

Australian Human Rights Institute
This toolkit provides guidance on improving business practices under Australia's Modern Slavery Act. It emphasises effective stakeholder and supplier engagement, human rights due diligence, and the use of digital technologies. The toolkit includes practical examples and recommendations for businesses, governments, and civil society to better combat modern slavery.
Research
6 July 2023

Global survey of nature risk management at financial firms 2024: A discipline in its infancy

Global Association of Risk Professionals (GARP)
The survey highlights the nascent stage of nature risk management in financial institutions. It covers governance, strategy, risk management, metrics, scenario analysis, and disclosures. The survey reveals low maturity levels but underscores the importance of integrating nature risks into financial practices to enhance resilience and sustainability.
Research
26 March 2024

The Authenticity Advantage

future.focus
This benchmark report highlights the link between authentic sustainability and improved business outcomes in Australian organisations. The report introduces the Authenticity Index™, measuring commitments, culture, and communication, demonstrating that high-scoring businesses experience better talent acquisition, productivity, retention, innovation, resilience, and profitability.
Research
11 December 2023

Social and Human Capital Protocol

Capitals Coalition (CapsCo)
This protocol sets out principles for valuing human and social capital, helping businesses to measure the value of community relationships and employee talent. The goal is to help businesses make truly sustainable decisions; however, this is a nascent field requiring more detailed data, and tailored techniques, to ensure more accurate results.
Research
5 March 2019

Accounting for impact: Financial and sustainability reporting of relocating graves in South Africa

Capitals Coalition (CapsCo)
This report delves into reporting sustainability impacts alongside financial data, using the case of relocating graves due to mining in South Africa. It highlights the necessity of clearer disclosure guidelines, improved stakeholder engagement, cultural heritage preservation, and recognising societal implications beyond financial metrics. Companies must navigate complexities and prioritise transparency.
Research
11 March 2024

Navigating the reporting landscape

Accounting for Sustainability (A4S)
This guide provides an introduction to sustainability-related reporting for finance professionals. It covers mandatory reporting requirements and reporting frameworks, as well as key reporting components for sustainability. The guide also explores recent developments in reporting standards and the accounting profession, highlighting the future of corporate reporting.
Research
19 July 2021

Directors' liability and climate risk: White paper on India

Commonwealth Climate and Law Initiative
This paper explores the legal obligations of directors in addressing climate risk and mitigating their environmental impact. This report studies the duties of directors in relation to trust and loyalty, competence, disclosure, and their application in the context of climate risk, according to existing company and securities laws in India.
Research
3 October 2021

Financing a greener planet: Catalysing private capital for a net zero emissions world

Citi
This report provides an overview of the private capital markets and their potential to fund a greener planet. It explores the increasing interest in ESG investing and the significant role that investors can play in delivering a net-zero emissions world, specifically focusing on sustainable agriculture, clean energy, and transportation.
Research
22 February 2021

Primer on climate change: Directors’ duties and disclosure obligations

Commonwealth Climate and Law Initiative
This report provides an overview of contemporary evidence that climate change presents foreseeable, and in many cases material, financial and systemic risks that affect corporations and their investors. It discusses general climate obligations, directors' duties, disclosure obligations, and advice to directors, emphasising the importance of embedding climate change in financial risk management, disclosure, and supervisory practices.
Research
24 June 2021

The purpose action gap: The business imperative of ESG

Jefferies
This report examines the gap between what consumers and brands believe and how they act when it comes to purpose and sustainability. Based on studies of 2,500 consumers and interviews with 125 large consumer companies, the report offers valuable insights for businesses looking to meet consumer and investor expectations.
Research
12 August 2021

Natural capital accounting: Design and implementation protocol V1.1

IDEEA Group
This document provides guidance on natural capital accounting, a means to extend economic information to meaningfully describe the relationship between the economy and the environment. The report outlines a high-level, five-step process for designing and implementing natural capital accounting and compiling coherent environmental-economic data to support policy and decision-making.
Research
25 January 2024
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