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Reporting & Disclosures

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  1. Dhawura Ngilan - Business and investor initiative: A guide for businesses and investors

    19 March 2024
    This report provides guidance for businesses and investors to respect Aboriginal and Torres Strait Islander heritage rights and implement environmental, social, and corporate governance principles. The Dhawura Ngilan (Remembering Country) vision is outlined and detailed recommendations for ethical investment practices are provided.
    16
  2. Climate governance study 2024: Moving from vision to action

    This 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.
    16
  3. 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.
    16
  4. Gender bonds: A toolkit for the design and issuance of gender bonds in Africa

    17 February 2024
    This 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.
    16
  5. Net zero integrity: Assessment of the net zero pledges of Australian companies

    This 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.
    16
  6. New frontiers in value creation: A guide to impact value creation in collaboration with impact capital managers

    9 February 2024
    This 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.
    16
  7. Natural capital accounting: Design and implementation protocol V1.1

    25 January 2024
    This document provides guidance on natural capital accounting, a means to extend economic information to meaningfully describe the relationship between the economy and the environment. The report outlines a high-level, five-step process for designing and implementing natural capital accounting and compiling coherent environmental-economic data to support policy and decision-making.
    16
  8. Clearing the air: A case for investor action on air quality and a practical guide for getting started

    18 January 2024
    This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.
    16
  9. Renewable energy and human rights benchmark: Key findings from the wind and solar sectors

    The 2023 benchmark report assesses the world’s most influential companies in the wind and solar sectors. It aims to encourage greater respect for human rights through recommendations on transparency, anti-corruption, and worker protections. The report reveals progress and areas of concern and offers guidance for companies, investors, and policy-makers.
    16
  10. The global GHG accounting and reporting standard for the financial industry: Facilitated emissions

    This industry-led methodology enables financial institutions to consistently measure and disclose greenhouse gas emissions associated with their capital market activities. The report outlines principles, requirements, and methodology for measuring facilitated emissions with additional guidelines for reporting, and metrics.
    16
  11. Adaptation, loss and damage: A global climate impact fund for climate justice

    This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.
    16
  12. Don't #@!% the planet

    17 November 2023
    This guide is created to share the experience of building a net-zero sustainability program. The guide is presented in two parts, and includes Atlassian's materiality assessment, the steps they took to reduce emissions, and their efforts to push beyond net-zero.
    16
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