Circular Economy Ministerial Advisory Group (CEMAG) advises the Australian Government on accelerating the transition to a circular economy. Established in February 2023, it delivered a final report in December 2024 with 14 core and 12 sector-specific recommendations covering built environment, food, agriculture, resources and water.

KPMG Australia (KPMG) is a professional services firm delivering audit, tax and advisory solutions across sectors including government, mid-market, and private business in Australia. With over 10,000 people and more than 600 partners, KPMG combines integrity-led service with digital-driven expertise in strategy, consulting and risk management.

This 2022 report by the Responsible Investment Association Australasia and KPMG examines how investors in Australia and Aotearoa New Zealand practise stewardship. It identifies proactive, strategic, and reactive approaches, analyses barriers such as capability and structural limitations, and highlights collaboration, engagement, and policy advocacy as key tools for advancing ESG outcomes.

This study investigates how diversity within corporate committees influences investment risk practices among ASX 300 firms (2018–2020). Using a composite index of gender, independence, and non-executive representation, the authors find that greater committee diversity enhances long-term strategic investment decisions and efficiency, improving governance and financial performance.

This report summarises guidance from the AASB and AUASB on applying AASB Practice Statement 2 to climate-related and other emerging risks. It explains how such risks may be material to financial statements, outlines related accounting and auditing considerations, and emphasises the need for transparent disclosure and investor-relevant information.

Australian Accounting Standards Board (AASB) is a government agency that develops, issues and maintains accounting and external reporting standards across Australia. It aligns Australian standards with International Financial Reporting Standards (IFRS) and contributes to global standard-setting.

Auditing and Assurance Standards Board (AUASB) is an independent statutory agency of the Australian Government, responsible for developing, issuing and maintaining high-quality auditing, assurance and sustainability assurance standards. Its standards are legally enforceable under Corporations Act 2001 for audits and reviews of financial reports in Australia.

ResponsibleReturns is a directory that enables users to find independently certified ethical, sustainable or responsible banking, superannuation and investment products.

This report summarises legal opinions by Noel Hutley SC and Sebastian Hartford Davis for the Centre for Policy Development, concluding that Australian company directors must assess, disclose and manage foreseeable climate risks. It highlights growing regulatory and investor expectations, making climate oversight a key element of directors’ duties and liability exposure.

This report summarises global sustainable investment trends from 2016 to 2018, noting a 34 per cent increase to USD 30.7 trillion. Japan saw the fastest growth, while Europe remained the largest market. The leading strategies were ESG integration, exclusionary screening, and shareholder engagement across major investment regions.

This report summarises principles for developing a wellbeing-focused federal budget in Australia. It recommends integrating wellbeing goals into policy and budgeting, strengthening data and accountability, investing in long-term and preventative analysis, enhancing public service capability, and ensuring ongoing community engagement to guide decision-making and measure progress.

This report summarises how policy portfolios support long-term, multigenerational investment planning by balancing strategic discipline with tactical flexibility. It presents model portfolios for institutional and ultra-high-net-worth clients, emphasising client-specific customisation, risk management, and the integration of long-term capital market assumptions to guide portfolio construction and decision-making.

This study analyses whether investor engagement on environmental, social, and governance (ESG) issues reduces firms’ downside risk. Using data from 1,443 engagements with 485 global firms (2005–2018), it finds that successful engagements, particularly on environmental and climate issues, significantly lower downside risk and related environmental incidents.

This report summarises how Australia’s Sustainable Finance Taxonomy could be expanded to agriculture, forestry and land management, proposing draft criteria for biodiversity protection, sustainable water use, and pollution control. It aligns with global biodiversity goals to guide investment and lending that support nature-positive outcome.

One Planet Network is a global multi-stakeholder partnership advancing sustainable consumption and production (SCP). It implements the 10-Year Framework of Programmes (10YFP) through six thematic programmes. The network acts as a knowledge hub and convenes governments, businesses, civil society and experts on SCP and SDG 12.

German Mineral Resources Agency (DERA) is Germany’s national information and consultancy platform on mineral raw materials, hosted within the Federal Institute for Geosciences and Natural Resources (BGR).
DERA analyses global commodity markets, assesses supply-chain risks, and advises industry and government on raw material strategy and sustainable sourcing.