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We summarise credible research and reports on sustainable finance and ESG issues. Our summaries, along with our AI ChatBot saves members time reading large reports, to focus on knowledge building and action.

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Mitigation efforts to reduce carbon dioxide emissions and meet the Paris Agreement have been offset by economic growth

University of Washington
The report analyses post-2015 trends in carbon dioxide emissions using Bayesian probabilistic models. Despite a 25% drop in global carbon intensity since the Paris Agreement, economic growth offset these gains, increasing total emissions by 5.6%. Projections indicate a 2.4 °C temperature rise by 2100 and only a 17% chance of staying below 2 °C.
Research
17 October 2025

Navigating diversity, equity and inclusion: An asset owner perspective

Pensions for Purpose
This report summarises how asset owners integrate diversity, equity and inclusion (DE&I) into organisational policies, investment management and stewardship. Drawing on interviews with 21 organisations, it highlights varying maturity levels, regulatory developments, data challenges and best practices shaping DE&I implementation across the pensions and investment industry.
Research
27 April 2024

Gender intentional credit scoring

Consultative Group to Assist the Poor (CGAP)
This CGAP technical guide outlines how lenders can apply gender-intentional approaches to credit scoring to expand women’s access to finance without increasing portfolio risk. Using data from AB Bank Zambia and TymeBank South Africa, it demonstrates practical methods for integrating gender analysis, adjusting scorecards, and improving lending outcomes for women.
Research
2 March 2024

Empowering women, building sustainable assets: Strengthening the depth of gender lens investing across asset classes

UN Women: United Nations Entity for Gender Equality and the Empowerment of Women
The report analyses the growth and practices of gender lens investing (GLI) across asset classes. It highlights how institutional investors and impact funds integrate gender equality goals into investment strategies, identifies challenges such as limited data and standardisation, and provides guidance to deepen GLI’s contribution to achieving Sustainable Development Goal 5 on gender equality.
Research
2 March 2024

Show me the (sustainable) money II: Investors that allocate capital to sustainability transitions

World Business Council for Sustainable Development
This report summarises asset managers allocating capital to sustainability and transition-focused investments. Published by the World Business Council for Sustainable Development and SRI-Connect, it profiles firms investing in environmental, social and economic transition strategies to help companies attract sustainability-oriented investors.
Research
18 September 2025

An integrative approach to responsible investment

First Sentier Investors
This report by First Sentier Investors outlines a holistic approach to responsible investment that integrates environmental, social and governance (ESG) factors. It argues that considering synergies and trade-offs across ESG issues enables better risk management and long-term value creation. Case studies illustrate practical applications across supply chains, infrastructure and resource sectors.
Research
29 April 2025

Lazard Levelized Cost of Energy

Lazard
The Lazard Levelized Cost of Energy+ 2025 report compares the economics of power generation, storage, and system reliability across technologies. It finds renewables remain the most cost-competitive, storage costs are falling due to market and technological shifts, and firming costs rise as renewable penetration increases, requiring diverse generation solutions.
Research
19 June 2025

Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2

Australian Accounting Standards Board (AASB)
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.
Research
13 December 2018

Final report of the expert panel on sustainable finance: Mobilizing finance for sustainable growth

Government of Canada
This report summarises recommendations from Canada’s Expert Panel on Sustainable Finance to mobilise private capital for low-carbon, resilient growth: improve market clarity and standards (incl. TCFD), build national climate data (C3IA), and develop financing solutions such as green and transition instruments, infrastructure investment, and building retrofits, supported by enabling policy.
Research
16 July 2019

2019 Hutley opinion: Climate change and directors’ duties

Centre for Policy Development (CPD)
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.
Research
26 March 2019

Global sustainable investment review 2018

Global Sustainable Investment Alliance
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.
Research
19 June 2019

Responsible investment benchmark report Australia 2024

Responsible Investment Association Australasia (RIAA)
This report summarises the growth and performance of Australia’s responsible investment market in 2023, with RI assets reaching A$1.6 trillion, or 41% of total managed funds. It highlights strengthened ESG integration, transparency, and stewardship, reflecting increasing investor demand, regulatory developments, and alignment with global sustainability standards.
Research
19 November 2024

Responsible investment benchmark report Aotearoa New Zealand 2024

Responsible Investment Association Australasia (RIAA)
This report summarises the 2024 benchmarking of New Zealand’s responsible investment market, assessing 70 investment managers using RIAA’s Responsible Investment Scorecard. It finds NZ$207 billion in responsible assets, representing 56% of total funds, and highlights expanding ESG integration, transparency, stewardship, and impact investing alongside strengthened regulation and market maturity.
Research
12 March 2024

From values to riches 2017: Charting consumer attitudes and demand for responsible investing in Australia

Responsible Investment Association Australasia (RIAA)
This report summarises Australians’ growing demand for responsible investment. Conducted by the Responsible Investment Association Australasia, it finds 92% expect their superannuation and investments to align with their values, with many willing to switch providers. Renewable energy, healthcare, sustainable practices, and human rights are leading investment priorities.
Research
14 November 2017

Outside the safe operating space of the planetary boundary for novel entities

This report summarises evidence that humanity has exceeded the planetary boundary for novel entities, including chemicals and plastics. It finds that their production and emissions are increasing faster than global capacity for risk assessment and regulation, thereby threatening Earth system stability and requiring urgent action to reduce production and releases.
Research
18 January 2022

Fiduciary duty in the 21st century final report

United Nations Environment Programme Finance Initiative (UNEP FI)
This report summarises how integrating environmental, social and governance (ESG) factors is now a fundamental part of fiduciary duty. It finds that ESG issues are financially material, embedded in global regulation, and essential for prudent, loyal and transparent investment decisions by institutional investors.
Research
16 May 2022
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