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Bribery, Fraud & Corruption

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15 results

Financial crimes and land conversion: Uncovering risk for financial institutions

This report outlines the risks financial institutions face due to land conversion and related financial crimes. It emphasises the convergence of land conversion with crimes like money laundering and corruption, highlighting the need for robust due diligence and risk assessment. It introduces an Environmental Crimes Financial Toolkit to aid institutions in mitigating these risks.
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Leaders or laggards? Tax and revenue transparency of ASX listed mining, gas and oil companies

This report investigates the tax and revenue transparency disclosure policies of 20 ASX listed mining, gas and oil companies. It examines indicators deemed as "best practices" for conformity to standards, such as country-by-country reporting, mandatory disclosure legislation and The Extractive Industries Transparency Initiative. Recommendations are to move towards mandatory regulation and better disclosure.
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OECD guidelines for multinational enterprises

The OECD Guidelines for Multinational Enterprises (2011 Edition) provide recommendations for responsible corporate behaviour. Topics include disclosure of reliable and accurate information, employment practices, and consumer interests. The Guidelines also suggest procedures for addressing stakeholder concerns when there are conflictual issues.
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On purpose: Towards a unified theory of responsible investment

1 October 2020
This paper presents a framework for evaluating responsible investment (RI) approaches that re-align investment practice with purpose. It unifies the field, generates a coherent framework for designing quality RI offerings, and supports meaningful comparison of diverse RI offerings. It is essential reading for investors interested in RI.
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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.
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Opportunity NOCs: How investors can jumpstart energy transitions in national oil companies

This report outlines how national oil companies (NOCs) must begin decarbonising to meet the goals of the Paris Agreement, and how investors can influence and incentivize the energy transition. It shows that NOCs constitute half of the world’s oil and gas production and control two-thirds of global reserves, making them of great interest to investors.
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Investor ESG guide on private security and human rights

This investor guide highlights that private security-related adverse human rights impacts are common and typically include excessive use of force, unfair working conditions and sexual exploitation. As fiduciaries, institutional investors are obligated to identify and mitigate these potential adverse impacts.
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Stocktake of financial authorities’ experience in including physical and transition climate risks as part of their financial stability monitoring

This report examines the extent to which financial authorities consider climate-related risks in their financial stability monitoring and contains information on the channels that the authorities use to manage the risks and the quantification of climate-related risks to financial stability.
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Financial crime compliance to fight modern slavery and human trafficking

This blueprint urges financial institutions to tackle human trafficking and modern slavery, suggesting that both are a financial crime and compliance risk, and warns against wholesale de-risking. This report outlines strategies for detecting financing of such illegal activities, reducing risk, and government action towards AML/CFT risk assessments, ahead of regulatory fines and sanctions in jurisdictions worldwide.
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Survival of the richest: How we must tax the super-rich now to fight inequality

11 January 2023
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.
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