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25 results

Is CSRD working for financial institutions? A look into how CSRD is being rolled out across the financial sector

16 April 2024
The Corporate Sustainability Reporting Directive (CSRD), an ambitious EU sustainability regulation, demands increased transparency from financial institutions (FIs). Challenges include the lack of sector-specific guidance and difficulties in data collection across diverse investments. Despite a focus on reporting, FIs must leverage CSRD strategically to align financing with sustainability goals and ensure long-term compliance.
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Bankrolling ecosystem destruction: The EU must stop the cash flow to businesses destroying nature

29 March 2024
The report analysed the financial flows of 135 companies in ecosystem risk sectors and found that 22.1% (US$278b) of credit and 9.4% (US$65b) of investment came from EU-based financial institutions from 2015 to 2023. The report recommends that EU regulation should align finance with global environmental targets to prevent financial flows from contributing to ecosystem destruction.
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Decarbonization, population disruption and resource inventories in the global energy transition

15 December 2022
The study underscores the necessity of macro-level planning for energy decarbonisation. It delves into the geographical intricacies and dynamics of mineral resource extraction during the transition, providing an empirical foundation to evaluate spatial impacts and demographic shifts. It reveals potential risks and disparities in risk distribution, emphasizing targeted planning's importance.
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In search of the true greenium

1 March 2024
The expected return of green securities relative to brown is a crucial impact measure for ESG investors, and the greenium is more negative in greener countries and over time. The equity greenium has become more negative over time. The proposed robust green score combined with forward-looking expected returns yields a more precisely estimated annual equity greenium.
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Investor toolkit on human rights

This toolkit provides practical guidance for institutional investors to assess and address human rights risks within investment activities. With tools, case studies and standard-setting activities, this Investor Toolkit encourages proactive management of human rights risks.
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The changing climate policy landscape: Considerations for policymakers and the needs of investors

This report outlines eight key features of effective global climate policies. It analyses how different approaches to policy design shape capital markets' responses. The report also calls on governments to create policies with clear short, medium, and long-term targets that provide the right incentives and ensure a just transition.
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Shareholder primacy: The main barrier to sustainable companies

25 September 2015
This report analyses the role of company law in achieving sustainable development, focusing on the dominance of shareholder primacy and its impact on corporate decision-making. It evaluates barriers to integrating sustainability, and provides possible ways forward. An essential comparative analysis for academics and professionals interested in promoting sustainable business practices.
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Leaders or laggards? Tax and revenue transparency of ASX listed mining, gas and oil companies

This report investigates the tax and revenue transparency disclosure policies of 20 ASX listed mining, gas and oil companies. It examines indicators deemed as "best practices" for conformity to standards, such as country-by-country reporting, mandatory disclosure legislation and The Extractive Industries Transparency Initiative. Recommendations are to move towards mandatory regulation and better disclosure.
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Shopping for a bargain: How the purchasing practices of clothing brands in Australia impact the women who make our clothes

25 November 2020
This report examines the purchasing practices of clothing brands operating in Australia and highlights the impact on women workers in the countries where clothing is made. It calls on brands to publish a plan and commitment to ensuring a living wage for workers throughout their supply chains.
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Study on sustainability - related ratings, data and research

26 August 2021
This study on sustainability-related ratings, data and research seeks to explore the sustainability data landscape and the issues related to the assessment and evaluation of sustainability performance. It examines various sustainability-related rating systems, methodologies, and data providers, with insights from asset managers, asset owners, and benchmark administrators.
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