Library | ESG issues

Climate Change

Climate change, driven by human-induced greenhouse gas (GHG) emissions, is increasing global temperatures and extreme weather events. Major GHGs like carbon dioxide and methane primarily come from burning fossil fuels, deforestation, and agriculture. Key sectors contributing to emissions include energy, industry, transport, buildings, and land use, making mitigation and adaptation essential for environmental and economic stability.

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Greenhouse gas protocol land sector and removals initiative: Project overview

World Resources Institute
The greenhouse gas protocol’s land sector and removals initiative aims to develop internationally accepted corporate guidance for accounting and reporting emissions and removals from land use, bioenergy, and carbon removal. It seeks to improve transparency, support target-setting, and align with climate goals through a multi-stakeholder, science-based process.
Research
18 October 2024

The GHG protocol for project accounting

World Resources Institute
This report outlines standards and procedures for quantifying and reporting greenhouse gas (GHG) reductions from mitigation projects. It provides a framework to estimate baseline emissions, assess additionality, and apply consistent accounting principles. The guide supports transparency, credibility, and harmonisation across project-based GHG initiatives.
Research
6 December 2005

A recommended methodology for estimating and reporting the potential greenhouse gas emissions from fossil fuel reserves

World Resources Institute
This working paper presents a methodology for fossil fuel companies to estimate and disclose potential greenhouse gas emissions from their reserves. It outlines seven steps for calculating emissions, addressing combustion, leakage, and storage factors, with the aim of improving transparency and enabling comparison across companies and alignment with climate targets.
Research
23 March 2023

GHG protocol agricultural guidance: Interpreting the corporate accounting and reporting standard for the agricultural sector

World Resources Institute
The GHG protocol agricultural guidance provides a framework for agricultural companies to develop greenhouse gas (GHG) inventories aligned with the Corporate Standard. It offers sector-specific methodologies to account for direct and indirect emissions, carbon stock changes, and unique agricultural factors such as land use change and biological processes. The guidance enhances consistency, transparency, and usability of agricultural GHG data for decision-making and reporting.
Research
26 May 2014

How can we advance climate action on boards?

Climate Governance Initiative
The report explores how board directors perceive and advance climate action. While most recognise its importance and opportunity, competing priorities and knowledge gaps hinder progress. Local Chapters of the Climate Governance Initiative are shown to support action through resources, training, and peer networks across varied global contexts.
Research
9 April 2024

The greenhouse gas protocol: Land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting

World Resources Institute
The land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting provides structured methods to quantify and report greenhouse gas (GHG) reductions from reforestation and forest management projects. It supplements the GHG Protocol for Project Accounting, detailing baseline procedures, monitoring, and risk mitigation approaches specific to land-based carbon projects.
Research
1 November 2006

Policy and action standard: An accounting and reporting standard for estimating the greenhouse gas effects of policies and actions

World Resources Institute
The Policy and Action Standard provides a consistent framework for estimating and reporting the greenhouse gas (GHG) impacts of policies and actions. It outlines methods for ex-ante and ex-post assessments, defines principles of GHG accounting, and offers guidance on defining policy boundaries, estimating baseline emissions, and assessing uncertainty to support transparent, accurate decision-making.
Research
11 March 2015

Mitigation goal standard: An accounting and reporting standard for national and subnational greenhouse gas reduction goals

World Resources Institute
This report outlines a standardised framework for governments to design, assess, and report on greenhouse gas mitigation goals. It defines principles, methodologies, and accounting requirements to support consistent and transparent emissions tracking and goal evaluation at national and subnational levels.
Research
24 November 2016

Global protocol for community-scale greenhouse gas inventories: An accounting and reporting standard for cities version 1.1

World Resources Institute
The Global Protocol for Community-Scale Greenhouse Gas Inventories (Version 1.1) provides a standardised framework for cities to measure and report greenhouse gas emissions. It enables consistent, transparent accounting across six sectors, including energy, transport, and waste, supporting emissions tracking, target setting, and aggregation with national inventories.
Research
6 October 2021

The greenhouse gas protocol: A corporate accounting and reporting standard

World Resources Institute
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
Research
13 April 2004

RIAA policy platform: Sustainable finance for a thriving Aotearoa New Zealand 2023 and beyond

Responsible Investment Association Australasia
This report outlines RIAA’s policy platform to strengthen sustainable finance in Aotearoa New Zealand. It recommends a national strategy, clearer ESG disclosures, taxonomy alignment with global standards, anti-greenwashing measures, Māori inclusion, human rights protections, and alignment with biodiversity and the Sustainable Development Goals.
Research
28 August 2023

Corporate value chain (scope 3) accounting and reporting standard: Supplement to the GHG protocol corporate accounting and reporting standard

World Resources Institute
The Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides a consistent framework for measuring and reporting indirect greenhouse gas (GHG) emissions across a company’s value chain. It outlines 15 categories of Scope 3 emissions, offers guidance on boundary setting, data collection, and reporting, and aims to improve transparency, enable emissions reduction, and support strategic decision-making.
Research
16 April 2013

Opportunities for methane mitigation in agriculture: Technological, economic, and regulatory considerations

World Resources Institute
This report assesses cost-effective methods to reduce methane emissions from enteric fermentation, manure management, and rice cultivation. It outlines region-specific strategies and underscores the need for research, regulatory frameworks, and cross-sector collaboration to support implementation and scale-up of mitigation solutions.
Research
5 March 2025

Green and intelligent: the role of AI in the climate transition

Artificial intelligence (AI) can support the climate transition by reducing global emissions by up to 5.4 GtCO₂e annually by 2035 in the power, food, and transport sectors, surpassing its own energy footprint. Strategic government action is essential to ensure AI accelerates low-carbon solutions equitably and effectively.
Research
16 June 2025

Corporate climate litigation in Australasia: (Re)shaping the private law-climate interface

The report examines how corporate climate litigation in Australia and New Zealand is shaping private law. It highlights legal actions involving directors’ duties, disclosure obligations, consumer protections, and tort law. The analysis shows incremental adaptations in private law to address climate change impacts, especially through anti-greenwashing and climate accountability claims.
Research
9 June 2025

The path to a new era for nuclear energy

International Energy Agency (IEA)
Nuclear energy is gaining momentum as a reliable, low-emissions electricity source. The report outlines growth drivers, investment needs, emerging technologies such as small modular reactors, and policy frameworks required for scale-up. Financing challenges, supply chain risks, and workforce planning are key to realising nuclear’s role in future energy systems.
Research
28 January 2025
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