681 RESULTS
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Getting ahead of the curve on dynamic materiality: How U.S. investors can foster more inclusive capitalism
9 March 2024This discussion paper highlights tools and opportunities for US investors to foster sustainable and responsible value creation in order to support more inclusive and thriving economy. It also discusses the risks posed to portfolios by social and environmental risks and how diversified investors can mitigate them. -
Climate governance study 2024: Moving from vision to action
5 March 2024This study reveals that Australian directors increasingly prioritise climate change as a material governance issue. However, stakeholders are pulling in a variety of directions, making it challenging for organisations to execute their climate strategies. Policy uncertainty poses the most significant obstacle for climate governance, although the implementation of mandatory climate reporting from July 2025 presents an opportunity for greater accountability. -
Australia's future gas strategy: Corporate advocacy and industry narratives
23 February 2024This report analyses the responses to Australia's Future Gas Strategy by corporate entities and industry associations from the country's fossil fuel value chain. It sheds light on the advocacy for expanding fossil gas supply, which contradicts the science-based policies to meet global climate goals, while showing a lack of positive engagement from non-fossil fuel corporations. -
On the importance of assurance in carbon accounting
23 February 2024This paper examines the importance of assurance in corporate carbon accounting, finding that firms with assurance report higher carbon intensity than peers; and that controlling for assurance, there is no evidence that SBTi target-setters reduce their future emissions, while firms that obtain assurance reduce future carbon intensity. -
CIMS vs. NZBA climate target setting: Cross-fertilizing best practices
22 February 2024This report compares the NZBA and CIMS methodologies for climate target setting and identifies best practices for optimizing the mitigation of GHG emissions. By examining their differences and commonalities, the authors provide recommendations and suggest that combining the two frameworks could create a robust joint disclosure framework. -
Family offices: A roadmap to impact
20 February 2024The report provides actionable advice for family offices integrating impact investing, drawing from real experiences. It offers insights on internal advocacy, impact framework creation, and investment policy statement development. The document explores allocation choices for impact capital and underscores the significance of collaborating with external advisers and managers. -
Gender bonds: A toolkit for the design and issuance of gender bonds in Africa
17 February 2024This toolkit was prepared to design and issue gender bonds in Africa. It provides recommendations for issuers and investors on the issuance and monitoring of gender bonds with a focus on transparency and reporting. -
Net zero integrity: Assessment of the net zero pledges of Australian companies
14 February 2024This report assesses the net zero pledges of ten Australian companies, highlighting a gap between current voluntary commitments and the requirements of global standards. None of the firms have a comprehensive, quantified, and independently verified plan for reducing emissions in line with a science-based pathway. -
New frontiers in value creation: A guide to impact value creation in collaboration with impact capital managers
9 February 2024This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies. -
Workplace health is workplace wealth: A case for investor action on worker health and a practical guide for getting started
1 February 2024This report highlights the financial benefits to companies and the economy as a whole of investing in worker health. The report urges investors to consider population health when making investment decisions, and outlines a practical guide for companies to improve worker health. Key areas include job security, mental health, and good work-life balance. -
Doughnut design for business: DEAL’s guide to redesigning businesses through doughnut economics
1 February 2024This report is a guide for businesses to redesign their operations based on Doughnut Economics principles that focus on deep transformation to become regenerative and distributive. It explores transformative ideas, redesign possibilities, impacts, dependencies, and current design barriers/enablers. -
The impact of climate engagement: A field experiment
1 February 2024Index provider engagement can impact corporate climate policies, a study indicates. Of the 300 randomly-selected companies receiving a letter encouraging the commitment to setting science-based climate targets, 21% committed to actually doing so, compared to 15.7% of the control group.