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Oversight, Assurance & Audit

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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. Oxford principles for net zero aligned carbon offsetting

    This 2024 framework of four principles and guidance for organisations and standard bodies involved in offsetting practices. The revised principles emphasise the need for urgency in the reduction of emissions and the closing of the carbon removal gap, while maintaining transparency and integrity in all projects.
    16
  3. On the importance of assurance in carbon accounting

    23 February 2024
    This 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.
    16
  4. 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
  5. 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
  6. Time to accelerate: Capital mobilisation for the SDGs in emerging markets

    This progress report details two years of capital mobilisation for the Sustainable Development Goals (SDGs) in emerging markets. It highlights the need for government and private investors to take action if the SDG financing gap is to be closed, and outlines strategies for scaling private investment and reducing investment risks.
    16
  7. Underfinanced, underprepared: Inadequate investment and planning on climate adaptation leaves world exposed

    The 2023 report highlights the urgent need for more financing and planning to address the negative impact of climate change on human life, the economy, and the environment. With contributions from numerous individuals, this report assesses international progress in adaptation planning and financing.
    16
  8. Definitions for responsible investment approaches

    This report provides definitions for different responsible investment approaches - Screening, ESG Integration, Thematic Investing, Stewardship, and Impact Investing. It aims to standardize terminology, enabling investors to communicate their responsible investment practices with clarity, consistency, and confidence.
    16
  9. Accelerating change: The potential of capital market actors in addressing modern slavery

    This report explores how capital market actors can play a crucial role in addressing modern slavery and offers good practice examples and actionable recommendations for asset owners, asset managers, private equity funds, stock exchanges, investment banks, and development finance institutions.
    16
  10. User’s guide to IFC’s sustainability assessment and improvement tool for midsize growth companies

    This tool aims to help small to mid-sized enterprises (SMEs) manage environmental and social risk and support long-term growth. The tool is contextualised for SMEs and provides comprehensive guidance focusing on environmental, social, and governance risk factors while presenting a pathway for manageable, systemic improvements.
    16
  11. Recommendations of the Taskforce on Nature-related Financial Disclosures

    This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.
    16
  12. The implications of behavioural science for effective climate policy

    This report explores the implications of behavioural science for effective climate policy and focuses on eight main sectors, such as diet change, adaptation and aviation, with recommendations for further empirical research. The report underscores the importance of understanding human behaviour and how insights can be used in climate policy development for effective implementation.
    16
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