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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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Respecting Indigenous rights: An actionable due diligence toolkit for institutional investors

Amazon Watch
This toolkit offers practical guidance for investors to respect Indigenous rights. It covers understanding and incorporating these rights into investment policies, assessing and addressing impacts, and ensuring Free, Prior, and Informed Consent. This toolkit aims to mitigate risks and uphold international human rights standards.
Research
26 April 2023

Impact at scale

Social Ventures Australia
This report by Social Ventures Australia explores the topic of impact at scale within the Australian social sector. It sets out key features of impact at scale, with Australian case studies highlighting different approaches in working towards this goal. The report aims to bring together a uniquely Australian set of perspectives on the topic, which is broadly missing in current literature.
Research
23 February 2024

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

Nordic Sustainability
The Corporate Sustainability Reporting Directive (CSRD), an ambitious EU regulation, demands increased transparency from financial institutions (FIs). Challenges include lack of sector-specific guidance and data collection difficulties. Despite the focus on reporting, FIs must use CSRD strategically to align financing with sustainability goals and ensure long-term compliance.
Research
16 April 2024

Bankrolling ecosystem destruction: The EU must stop the cash flow to businesses destroying nature

Greenpeace
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.
Research
29 March 2024

Navigating transition finance: An action list

CFA Institute
This report explores how transition finance can help decarbonise high-emitting activities and other economic sectors. It offers recommendations to improve awareness, clarify transition activities and finance products, and mitigate associated risks. Collaborative efforts are needed to navigate the complex economic, regulatory, environmental, and technological landscape.
Research
26 March 2024

Great expectations: Is engagement living up to its promise?

PGIM
This report examines whether engagement activities deliver impactful sustainability outcomes, comparing systemic and company-specific engagement. It encourages investors to align engagement goals with investment views, distinguishes escalation mechanisms for equity and debt investors, and emphasises financial materiality for achievable, value-enhancing outcomes. Investors are reminded of their fiduciary responsibility to clients and stakeholders.
Research
20 March 2024

The global risks report 2024: 19th edition

World Economic Forum
This report outlines global risks in 2024 and 2034, in an effort to provide insight to government and business leaders about the potential threats of the future. The report highlights potential global risks ranging from false information, economic uncertainty, climate change, AI dominance, to an increase in conflict and organised crimes.
Research
12 January 2024

Social and Human Capital Protocol

Capitals Coalition (CapsCo)
This protocol sets out principles for valuing human and social capital, helping businesses to measure the value of community relationships and employee talent. The goal is to help businesses make truly sustainable decisions; however, this is a nascent field requiring more detailed data, and tailored techniques, to ensure more accurate results.
Research
5 March 2019

Accounting for impact: Financial and sustainability reporting of relocating graves in South Africa

Capitals Coalition (CapsCo)
This report delves into reporting sustainability impacts alongside financial data, using the case of relocating graves due to mining in South Africa. It highlights the necessity of clearer disclosure guidelines, improved stakeholder engagement, cultural heritage preservation, and recognising societal implications beyond financial metrics. Companies must navigate complexities and prioritise transparency.
Research
11 March 2024

Empowering key development finance institutions in Asia to accelerate the decarbonization of the energy sector

World Wide Fund for Nature (World Wildlife Fund – WWF)
The report outlines Asia's challenges to decarbonising energy while driving economic development. It suggests there is significant room for improvement among regional banks and to achieve their commitments to the Paris Agreement, firms need to implement more stringent sustainable finance policies.
Research
6 January 2024

Considering social factors in pension scheme investments: Guide from the Taskforce on Social Factors

Taskforce on Social Factors
This final report identifies social risks and opportunities that can be addressed by trustees, industry, and policymakers. The guide outlines frameworks of good practice and materiality assessment, with data sources to support the assessment and provides practical assistance to enable consideration of social factors within their investments.
Research
6 March 2024

Artificial intelligence risk management framework (AI RMF 1.0)

National Institute of Standards and Technology (NIST)
This framework is a guide to promote safe, secure and transparent use of AI systems. The Framework provides four key functions – govern, map, measure and manage - with further categories and subcategories for risk management in AI systems.
Research
25 January 2023

Human rights and technology: Final report

Australian Human Rights Commission
The report highlights how Australia can achieve innovation while upholding human rights. It offers recommendations on how to protect and promote human rights while responsibly using new technologies. The Commission consulted industry, government, civil society, academia, and leading experts worldwide, producing a template for further accountability and human rights protection.
Research
8 March 2021

Decarbonization, population disruption and resource inventories in the global energy transition

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.
Research
15 December 2022

Nature positive economies: Progress, lessons and next frontiers

World Wide Fund for Nature (World Wildlife Fund – WWF)
The report titled explores a six-year global partnership aimed at embedding natural capital into economic decision-making. It highlights key lessons, including the need for systemic change, collaboration across sectors, and nature-based solutions to build resilient, sustainable economies. The report provides case studies and frameworks to guide future efforts towards nature-positive economies.
Research
12 November 2022

Can investors save the planet? - NZAMI and fiduciary duty

The report evaluates asset managers' strategies aligning with the Race to Zero goal of limiting global warming while considering the possibility of a different climate scenario. It finds impactful environmental approaches might pose fiduciary challenges. Authors propose revising commitments to enhance climate impact while upholding fiduciary duties.
Research
1 December 2022
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