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Assess and integrate ESG risks and opportunities when investing / lending / underwriting

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Child-lens investing framework: Private equity and debt investor toolkit

Tideline
The toolkit provides guidelines on investing with a child-lens impact strategy, including a child-lens taxonomy, reflection, contribution, and assessment. Six investors tested and refined the framework with case studies.
Research
26 October 2023

The Global GHG Accounting and Reporting Standard for the financial industry

Partnership for Carbon Accounting Financials
The Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.
Benchmark/series

UN Environment Programme's adaptation gap report series

United Nations Environment Programme
The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.
Benchmark/series

Survival of the richest: How we must tax the super-rich now to fight inequality

Oxfam
This briefing paper highlights how taxing the super-rich is crucial in fighting inequality and addressing the multiple crises we are currently facing. The report provides practical solutions to raise taxes, while showcasing how decreasing economic inequality leads to decreasing gender, race, and colonial inequality.
Research
11 January 2023

Towards financing large-scale holistic landscape restoration in Europe: Recommendations for EU policy actors to attain inspirational, social, natural and financial returns

Commonland
The report provides financing recommendations for large-scale holistic landscape restoration in Europe, addressing climate change, biodiversity loss, and food and water insecurity. It emphasises the effectiveness of landscape finance in promoting healthy ecosystems, offering practical frameworks for policymakers to accelerate impactful activities and align natural and community needs for comprehensive restoration.
Research
30 November 2023

Overcoming the myths of mainstream economics to enable a new wellbeing economy

This report discusses the flawed theoretical pillars of mainstream economics that support unsustainable environmental, social, and economic outcomes. The paper identifies paradoxes and delusions in theories related to efficiency, wealth, well-being, and economic growth. It argues that adopting a new approach that prioritises well-being can help overcome these challenges.
Research
13 August 2019

Deconstructing ESG ratings performance: Risk and return for E, S and G by time horizon, sector, and weighting

MSCI Inc.
This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.
Research
8 January 2021

RIAA's benchmarking impact investing series

Responsible Investment Association Australasia
This is a series of benchmark reports providing comprehensive insights into the impact investing market in Australia. It covers investor motivations, market size, and performance metrics, aiding stakeholders in understanding and enhancing their impact investment strategies.
Benchmark/series

Toward a G20 framework for artificial intelligence in the workplace

Centre for International Governance Innovation (CIGI)
This report advocates for creating a high-level, G20 framework using a set of principles for the introduction and management of big data and AI in the workplace. The paper identifies main issues and suggests two paths towards adoption.
Research
29 June 2018

Top 10 principles for ethical artificial intelligence

UNI Global Union
This report provides 10 principles for ethical artificial intelligence. From transparency in decision-making to ensuring a just transition and support for fundamental freedoms and rights, the report aims to empower workers and maintain a healthy balance of power in the workplace.
Research
16 November 2017

The state of AI in 2022 - and a half decade in review

McKinsey & Company
The adoption of AI has more than doubled, with a peak of 58% in past years. The report highlights the importance of best practices and investing in AI as it is shown to bring financial returns. However, the majority of organisations are not mitigating risks associated with AI despite increasing use.
Research
31 December 2022

The state of AI governance in Australia

University of Technology Sydney
This report reveals that Australian organisations lack structured governance around AI systems. Corporate leaders should invest in expertise, create a comprehensive AI strategy, implement addressing risks and support a human-centered culture. The appropriate governance of AI systems is critical for corporate leaders to mitigate risks.
Research
31 May 2023

The geography of Australia’s digital industries: Digital technology industry clusters in Australia’s capital cities and regions

CSIRO
This report documents the location of 96 digital technology industry clusters in Australia’s capital cities, regions, and suburbs. The report draws attention to the variables that affect industry growth and development, from company profit growth to housing affordability and quality of life.
Research
7 March 2023

Safety by design: Investment checklist

eSafety Commissioner
This investment checklist is a concise guidance document, aimed at investors and venture capitalists considering whether to invest in tech companies. The checklist presents a 12-point criteria touching on design and provision of services, community guidance, safety reviews, user tools, and proactive steps to inform users about safety policies.
Research
18 January 2021

Rights-respecting investment in technology companies

Office of the United Nations High Commissioner for Human Rights
This briefing highlights the potential human rights impact of technological advancements and the responsibility of institutional investors to mitigate these risks. Based on the UN Guiding Principles, investors should implement human rights policies, assess risks and divest from companies with inadequate human rights practices.
Research
27 January 2021

Report of COMEST on robotics ethics

United Nations Educational, Scientific and Cultural Organization (UNESCO)
COMEST has released a report on robotics ethics which covers the history, development, and social impact of robots. It also offers recommendations for the ethical use of robotics.
Research
14 September 2017
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