About | Mariana Wheatley

Mariana Wheatley

I’m Altiorem’s business manager. My role encompasses marketing, fundraising, business and operations support and volunteer engagement. I’m interested in the intersection of social and environmental issues, particularly those that work towards a just transition to a future where people, nature and the economy flourish.

Mariana Wheatley

RECENTLY REVIEWED BY MARIANA WHEATLEY

Blueprint for responsible policy engagement on climate change

31 July 2020
This paper makes the investment case for businesses and investors alike to implement policies that align with the latest science on climate change to mitigate climate risks and manage the transition to a net-zero carbon economy by 2050, providing the framework stakeholders can use to work towards climate related goals.

Safeguarding human rights defenders: Practical guidance for investors

Provides targeted guidance for minority shareholders with investments in public equities and limited partners in private equities on how to identify, prevent, and mitigate risks to human rights defenders throughout their investments. Human rights defenders are individuals who, individually or with others, act peacefully to promote or protect human rights.

Final report: Independent assessment of social and economic conditions in the Murray–Darling Basin

30 April 2020
Commonly known as the 'Sefton report', it provides recommendations to the Australian government on the social and economic conditions of the Murray Darling Basin. The report provides an independent assessment in regional and rural communities while highlighting the positive and negative effects of water reform.

Sustainable investment survey 2020

31 December 2020
PitchBook conducted a survey of 650 investors and advisors from around the world on the state of sustainable investing in 2020. The report highlights the need for better practices to measure and define goals as well as discrepancies between individual goals when engaging in sustainable investing.

Governing the commons: The evolution of institutions for collective action

31 December 1990
Elinor Ostrom examines the management of common-pool resources such as rivers, bridges and grazing areas. Ostrom discusses the ‘tragedy of the commons’ and environmental, economic and social threats to common-pool resources. Ostrom applies political and economic theory and policy literature to discuss potential solutions and challenge conventional approaches.

Women on boards and the human capital connection

1 March 2018
Companies with a gender diverse board and stronger talent management practices enjoyed higher growth in employee productivity compared to companies with a diverse board only or with strong talent management practices only. Companies with mostly male boards and lagging talent management practices had the lowest rates of employee productivity growth.

The emergence of foreseeable biodiversity-related liability risks for financial institutions: A gathering storm?

This report proposes a framework for financial institutions to consider biodiversity-related liability risks in their broader assessment of financial risks associated with biodiversity. Understanding the potential of liability risks will help financial institutions identify, price and mitigate the direct and indirect impacts of biodiversity-related risks.

The green swan: Central banking and financial stability in the age of climate change

Reviews new ways central banks can address the risk climate change poses to financial stability. To avoid "green swan" risks, central banks should develop forward-looking scenario-based analysis to understand climate-related risk and coordinate with other major players to develop and integrate climate mitigation policies at the international level.

Providing decent work for young workers, parents and caregivers

Provides guidance for companies to fulfil their responsibility to support the decent work of young workers, parents and caregivers across their supply chains. Includes a case study on IKEA’s approach to supporting children’s rights and a second case study on Wipro’s approach to gender diversity.

From the stockholder to the stakeholder: How sustainability can drive financial outperformance

This 2015 report is a meta-study of over 200 sources of research on ESG (academic studies, industry reports, newspaper articles and books). It finds a positive correlation between diligent ESG and economic performance – i.e., companies with robust sustainability practices demonstrate better operational and financial market performance.

Universal circular economy policy goals: Enabling the transition to scale

3 February 2021
As industries and governments move towards the circular economy, clear and aligned direction is needed for a rapid transition to scale. This paper proposes five universal policy goals that can help governments build healthier economic recoveries and lower the costs of transition for businesses across sectors.

Ethics in the boardroom: A decision-making guide for directors

This report guides company directors in making ethical decisions in the boardroom. It seeks to support and strengthen a board’s capacity to reason by providing a decision-making framework, key questions to frame board deliberations and practical examples of ethical dilemmas.

The growth of Australia's LNG industry and the decline in greenhouse gas emission standards: Increased emissions have offset any gains from renewables' rise in electricity generation

Discusses the growth of Australia’s liquefied natural gas (LNG) industry from 2014-2019. Finding significant growth in greenhouse gas (GHG) emissions during this period. The report provides a brief history and context of Australia’s LNG boom, explains technical aspects of the industry and outlines four factors accounting for GHG growth.

Towards sustainable packaging materials: Examining the relative impact of materials in the natural source water and soft drinks value chain

This report examines the impact of packaging materials for natural source water and soft drinks. The materials examined include plastic bottles, aluminium cans, glass bottles and multi-material cartons. To reduce impact, findings highlight that businesses should increase circularity and levels of recycled material for all material types.

Relationship-to-profit: A theory of business, markets, and profit for social ecological economics

Supporting post-growth transformation, this doctoral thesis posits a new theory: relationship-to-profit theory. This explains the social and ecological implications of how businesses relate to profit, and argues that for economies to be sustainable businesses and markets should treat profit as a means rather than an end-in-itself.

Digital financial services

30 April 2020
Discusses the potential of digital financial services (DFS) to reduce poverty and promote economic growth. Analyses DFS role in financial inclusion within households and emerging markets and developing economies. Examines constraints of regulations and frameworks and provides case studies from countries that have enabled DFS in their economy.

Hitting the sweet spot: The investment case for solutions to childhood obesity

31 May 2019
This report discusses the growing cost to society posed by rising rates of obesity in children and adults. It identifies risks and opportunities for investors created by shifting trends in the food and beverage markets, driven by evolving consumer demands and regulatory changes.

The impact principle: Widening participation and deepening practice for impact investment at scale

Developed from the contributions of The Global Steering Group for Impact Investment (GSG) working group and case studies, this report aims to accelerate and scale impact investment. Split into two sections, the first explores priorities for action to drive positive impact and the second assists actors to translate the priorities into action.

Internal carbon pricing for low-carbon finance: A briefing paper on linking climate-related opportunities and risks to financing decisions for investors and banks

31 July 2019
This paper makes the business case for financial firms to use an internal carbon price in investment and lending practices. Drawing on stakeholder insights, this paper provides guidance on how to best implement an internal carbon price to decarbonise portfolios and increase resilience in a low-carbon transition.

Lifting the lid on fintech: What does new technology mean for a financial system that serves people and planet?

1 December 2020
Addresses new developments in financial technology (fintech) through alternative data and explains how fintech has transformed the structure of financial services. Outlines new risks to the finance industry concerning democracy, sustainability, justice and resilience. While exploring opportunities to transform fintech for good through seven principles to guide financial policymaking and regulation.

From poor working conditions to forced labour: what's hidden in your portfolio? A guide for investor engagement on labour practices in agricultural supply chains

This guide provides a comprehensive tool for engaging food and beverage companies on labour standards. It incorporates learnings from collaborative investor-company engagement focused on supply chain reporting and third-party resources. Outlining seven expectations for investors to focus on supported by relevant resources and case studies.

Financing sustainability: Asia Pacific embraces the ESG challenge

Explores the drivers of sustainable finance growth in Asia Pacific and the factors constraining it. The analysis was determined through parallel surveys - one of investors and one of issuers. The research found that the biggest constraint for sustainable finance was a lack of bankable sustainable projects.

Financial inclusion: What have we learned so far? What do we have to learn?

Introduces financial inclusion as a dimension of financial development by presenting main findings and key insights from a micro and macroeconomic standpoint. Examines trends and provides insights into the effects of financial inclusion initiatives on the economy with a focus on household and micro, small and medium-sized (MSMEs) enterprise outcomes.

The European commission action plan: Financing sustainable growth

The report provides an explanation of the ten reform areas included in the European Commission Action Plan (2018), as well as possible impacts for investors. Four of these actions: taxonomy, disclosure and duties, benchmarks and investment advice were submitted as regulatory proposals to the European Parliament in 2018.

Guide posts for investment in primary health care and projected resource needs in 67 low-income and middle-income countries: a modelling study

26 September 2019
Primary health care (PHC) is a driving force for advancing towards universal health coverage (UHC) and delivering the sustainable development goals. PHC-oriented health systems bring enormous benefits but require substantial financial investments. This guide presents measures for PHC investments and projects the associated resource needs in 67 low-income and middle-income countries.

Scaling finance for the Sustainable Development Goals

Explores the role of corporate partnerships and financial intermediaries that can scale finance and increase capital and activities in regions that are key for the realisation of the Sustainable Development Goals (SDGs). Through case studies, it illustrates various pathways for capital markets to maximise SDG investments at acceptable risk levels.

Paris Agreement

The Paris Agreement is an agreement between Parties to the United Nations Framework Convention on Climate Change that recognises the need to address climate change through adaptation and mitigation measures as a nationally and internationally collaborative effort. Parties agreed to keep global temperature rises to below 2°C above pre-industrial levels.

Deloitte Australia cleantech (DACT) index

The quarterly performance of 93 cleantech stocks listed on the Australian Securities Exchange (ASX) is outlined. Measured in relation to the ASX200, the findings reveal this new and emerging industry's growth in comparison to Australia's already established powerhouse companies.

An investor briefing on the apparel industry: Moving the needle on responsible labour practices

This report highlights why responsible labour practices in the apparel industry matter for investors. Drawing on investor case studies, the report explains how to implement effective strategies that address risks and negative human rights impacts in investee companies and their supply chains.

The dialogue: The impact of climate change on mortality and retirement incomes in Australia

This report analyses climate change risks to Australians’ health and finances to understand the implications climate change poses to insurers, pension providers and policy-makers. Finding that bushfires, heatwaves and infectious illnesses pose risks to human health and finances resulting in higher mortality, lower superannuation balances and lower retirement incomes.

Commonwealth Modern Slavery Act 2018: Guidance for reporting entities

30 September 2019
Australian Government guidance to entities reporting under the Modern Slavery Act 2018. The guidance provides information on what is modern slavery, how it might impact on reporting entities, what obligations entities have under the Act, and how to report against mandatory criteria using case studies as illustrations.

Global warming of 1.5°C: Summary for policymakers

This summary for policymakers presents key findings from the Intergovernmental Panel on Climate Change’s Special Report 2018 on the impacts of global warming of 1.5°C above pre-industrial levels and related global greenhouse gas emission pathways. It includes comparisons between global warming of 1.5°C and 2°C above pre-industrial levels.

SDG Compass: The guide for business action on the SDGs

This guide provides the tools, knowledge and expertise to assist businesses to formulate a strategy that puts sustainability at the core of its approach. Presenting five steps that direct businesses on how to align strategies and how to quantify and oversee commitments to the Sustainable Development Goals.

Rethinking food and agriculture 2020-2030: The second domestication of plants and animals, the disruption of the cow, and the collapse of industrial livestock farming

14 September 2019
Rethinking food and agriculture focuses on new technologies driving the transformation of the food and agriculture sectors and the implications for the cattle industry in the United States. It argues that 2020-2030 will see the current industrialised, animal-agriculture system be replaced with a Food-as-Software model.

Climate justice

This paper discusses issues of justice relating to climate change. Through a philosophical lens, it provides guidance on climate justice as it relates to assessing climate impacts, intergenerational justice, risk and uncertainty, responsibility, greenhouse gas budgets, and climate policy.

Sustainability, well-being, and economic growth

30 September 2012
Substantial reductions in economic growth for environmental and social sustainability may be unnecessary. Policies and market signals are required to conserve natural resources, equally distribute wealth and mitigate the impacts of climate change. It is argued that environmental and social goals are of greater importance in meeting the needs of society than economic development.

Banking beyond coal: Sustainable development without coal finance

30 June 2018
This investor briefing investigates the financing of the coal power industry. Highlighting that bank financing continues to facilitate active development of coal power infrastructure, particularly in developing nations, which is incompatible with the Paris Agreement. Additionally, it provides a call to action for investors to engage with their banks to strengthen coal divestment policies.

Guiding principles on business and human rights: Implementing the United Nations protect, respect and remedy framework

The United Nations Guiding Principles on Business and Human Rights is a report that implements the United Nations ‘Protect, Respect and Remedy’ framework, regarding the obligations of states and responsibilities of business to ensure that human rights are protected and respected throughout all business operations and ultimately remedied when breached.

Examining inequality 2019

The report looks at different layers of inequality highlighting the role geography and gender have on factors that increase the chance of poverty. It includes case studies examining inequality, primary health care, digital technology, how countries are being impacted by climate change, and recent global data hindering the achievement of the Sustainable Development Goals.

Seafood sourcing risk in Asia: 2016

30 November 2016
Asia Research & Engagement’s research lists the current sustainability risks pertaining to the seafood industry and responses from retailers and hotels. It builds a case for the retailers, hotels and restaurants operating in seafood supply across Asia to increase their focus on their supply chain risks and take the necessary steps to manage them.

ESG considerations in fixed income: Observation of 10 ESG integration trends

31 March 2020
This paper shares key ESG integration trends that Russell Investments has found in the fixed income market. It is based off observations derived from their 2019 Annual ESG Manager Survey and discussions with fixed income market practitioners looking at ESG considerations and implementations in their investment process.

RECENTLY PUBLISHED BY MARIANA WHEATLEY

Investor action on climate change

The report assesses the investment practices of signatories to the Principles for Responsible Investment (PRI) on the topic of climate change. In partnership between PRI and Novethic, the report includes themes such as long-termism, climate-related risks and opportunities, scenario analysis and innovation for a successful transition to a low carbon economy.

Human rights in private equity: Information and summary

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.

Planetary boundaries: Exploring the safe operating space for humanity

31 December 2009
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.

Circular economy: From review of theories and practices to development of implementation tools

23 November 2017
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.

Navigating the sustainable investment landscape

31 December 2016
This paper informs asset owners about the current state of sustainable investing for US institutional investors. Drawing on the experiences of over 100 asset owners and investment professional as well as evidence from WRI’s own endowment the paper constructs a detailed outline of sustainable investing. It highlights the underlying motives and drivers, governance structures, relevant data and standards, investment vehicles, and key barriers that shape opportunities for implementation.