Responsible investment is gaining momentum globally as an integral part of asset management, incorporating Environmental, Social and Governance (ESG) considerations into investment decision-making. Inflection Point Capital Management analyses the efforts by a number of asset owners to implement responsible investment processes, and provides best practices for institutional investors to follow.

This report looks at investor behaviour, and contends that investors no longer behave in the “rational” fashion that traditional finance theory assumes. Studying the desire to invest ethically challenges the relevance of traditional finance theory, and helps improve our understanding of ethical investor behaviour.

This paper provides an overview of human rights due diligence (HRDD) in relation to private equity (PE) investors. Topics covered include the responsibility of PE, the value of HRDD for PE, the characteristics of PE, integration of HRDD into PE processes and implementation challenges.

The report examines significant human rights issues in the extractives sector value chain, and summarises the key outcomes and insights of a PRI-coordinated (Principles for Responsible Investment) engagement with companies. Importantly, the report highlights the key elements that investors should consider when engaging with mining, oil and gas companies.

Companies and institutional investors can contribute to the Sustainable Development Goals (SDGs) through their business activities and investment decisions. This guide lists the many actions that these financial industry participants can take to achieve these goals across sectors including education, clean energy, agriculture, and health.

GMO's founder and long-term investment strategist, Jeremy Grantham, offers a wide-ranging analysis of interconnected environmental crises, explores solutions and makes recommendations for investors. The paper covers climate change, population growth, soil erosion and toxicity. It concludes by making the case for environmental investment strategies and fossil fuel divestment.

Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax, and related services. Formed over 150 years ago, Deloitte employs approximately 286,000 people in 150 countries and territories, including over 8.000 people located in 14 offices across Australia.

KPMG advises other organisations, helping them to mitigate risk and grasp opportunities. KPMG operates across the globe, serving the needs of businesses, governments, public-sector agencies and not-for-profits through audit and assurance practices.

This report aims to integrate Sustainable Development Goals (SDGs) into the business reporting process. This is done by providing perspectives and recommendations on key parameters to effectively inform investor decision-making processes. This report builds on current available disclosures and does not intend to create a new reporting framework.

An exploration into the problems that are present within the concept of shareholders value maximisation (SVM). Montier examines the history which has lead to the adaptation of this idea and the potential impact it has on the economy.

The nine planetary boundaries offer an approach to global sustainability where humanity can safely operate and avoid major human-induced environmental change on a global scale. The article argues that three of the planetary boundaries are already transgressed, including: climate change, biodiversity loss and the global nitrogen cycle.

The Matrix provides industry specific ideas for action and industry specific practical examples for each relevant SDG. It profiles opportunities which companies expect to create value for shareholders as well as for society.

The paper provides an overview of the literature on Circular Economy theoretical approaches, strategies and implementation cases. After analysing different Circular Economy approaches and the underlying principles, the paper then proceeds with developing tools for Circular Economy implementation. The tools discussed include a strategies database and an implementation database.

This paper is a practical guide on how to build and analyse a portfolio of impact, which is based on a graphical assessment of impact investments along the dimensions of impact, risk and return. The framework offers insight into the construction of a target profile, mapping individual investments and aggregate portfolios, as well as risk management.

This guide builds on earlier work, in particular, the SDG Compass developed by the United Nations (UN) Global Compact, Global Reporting Initiative (GRI), and the World Business Council for Sustainable Development (WBCSD), which offers a starting point for companies approaching the SDGs, including resources. This practical guide does not create a new reporting framework. Rather, it outlines a three-step process to embed the SDGs in existing business and reporting processes.

This report outlines the Deloitte governance framework which provides board members with an end-to-end view of corporate governance. The aim of the framework is to act as a tool for board members and executives to quickly identify potential opportunities to improve both effectiveness and efficiency within the organisation structure.