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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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Sustainability at a turning point: Consumers are pushing companies to pivot

IBM Institute for Business Value
This research of 14,000 people from 9 countries discovered that 93% say that the COVID-19 pandemic has changed their perception of environmental sustainability. Individuals are, as a result, looking to invest in companies that prioritise environmental responsibility and expect them to communicate sustainability benchmarks and future plans clearly. In addition, more than half of consumers would work for a company that values sustainability, which is increasingly becoming a top hiring consideration.
Research
22 May 2021

Financing SDGs in emerging markets: The role of green, social, sustainability and sustainability-linked (GSSS) bonds

Global Steering Group for Impact Investment
The report highlights the potential of green, social sustainability and sustainability-linked bonds in funding developing countries' progress towards the SDGs, offering recommendations for increased involvement from issuers, investors, policy-makers, and development finance institutions (DFIs).
Research
26 September 2023

Petrochemicals: Major credits, carbon risks, green bonds

Anthropocene Fixed Income Institute
This report reviews the petrochemical industry from a joint macro, credit specialist and climate mitigation perspective. It highlights that the industry has the highest energy demand and is the third-largest direct CO2 emitter. The first green bonds came out in 2020, although the sector’s environmental alignment remains questionable to investors.
Research
10 May 2021

Future-fit business benchmark: Methodology guide

Future-Fit Business
The Future-Fit Business Benchmark Methodology Guide provides a free tool to help companies pursue a vision of a flourishing future. With 23 break-even Goals, 24 positive pursuits, and complementary indicators, it offers science-based guidance on how to transform business operations, procurement practices, and products in pursuit of future-fitness.
Research
7 August 2020

Climate change: Legal implications for Canadian pension plan fiduciaries and policy-makers

McCarthy Tétrault
This report outlines the legal obligations of Canadian pension plan fiduciaries to consider the financial risks and opportunities presented by climate change in their investments. It provides practical guidance, based on recent case law and expert recommendations, for fiduciaries to fulfill their responsibilities to plan beneficiaries.
Research
27 May 2021

Bridging ESG silos: The intersection of climate change and modern slavery

Walk Free
This briefing for investors examines the intersection of climate change and modern slavery. It details how environmental and social risks are interconnected and can materially affect a company's long-term profitability. The report provides case studies and tools to help investors identify, assess, and respond to these risks in their portfolios.
Research
28 September 2023

Impact at work: An examination of corporate impact investing strategies and their durability

US Impact Investing Alliance
The report examines the durability of corporate impact investing strategies in advancing positive social, economic, and environmental outcomes while remaining financially sound. It explores impact themes, capital sources and risk-return strategies of corporates. The report concludes with recommendations to build and maintain impact investing programs over the long term.
Research
23 May 2023

Australian Social Impact Investing Taskforce: A Commonwealth strategy to build a mature and self-sustaining social impact investing market that improves the lives of vulnerable Australians

The report details a strategy to support early-stage social enterprises and foster growth in social impact investment (SII) opportunities. The report explores four action areas for government and stakeholders to accelerate SII growth and improve social impact measurement.
Research
17 November 2020

Private capital, public good: Leveraging impact investing to support a just and equitable recovery

US Impact Investing Alliance
This report focuses on leveraging impact investing to support a just and equitable economic recovery in the United States. It provides a set of recommendations for policymakers based on the experience of impact investors, with an emphasis on promoting investor impact transparency and incentivising private capital into investments with positive impact.
Research
15 December 2020

Net zero: Practical guide for finance teams

Accounting for Sustainability (A4S)
This guide is a valuable resource for organisations striving towards net zero emissions. From developing internal culture to accessing finance, this guide provides practical advice for finance teams seeking to develop an effective strategy.
Research
5 July 2021

Time to accelerate: Capital mobilisation for the SDGs in emerging markets

Global Steering Group for Impact Investment
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.
Research
6 December 2023

Climate risk governance guide: An introductory resource for directors on climate risk governance

MinterEllison
The guide provides an introductory resource for directors on climate risk. It considers fundamental concepts, distinguishes key industries impacted by climate change, and outlines duties and expectations of directors. Governance and reporting frameworks are discussed, with due care and diligence emphasized for adequate disclosure.
Research
1 September 2021

Higher cost of finance exacerbates a climate investment trap in developing economies

This study investigates how different weighted average cost of capital (WACC) assumptions impact decarbonisation pathways for developing economies. The results demonstrate the disproportionate impact of high capital costs between regions, with green electricity production potentially 35% lower in Africa, increasing the risk of a climate investment trap.
Research
30 June 2021

Net zero: Practical guide for finance teams of banks

Accounting for Sustainability (A4S)
The guide outlines the role finance departments play in supporting banks to achieve net-zero emissions, in light of the existential risk climate change poses. The report identifies practical steps for finance teams of banks, such as setting interim targets, measuring and reporting progress, and engaging with stakeholders to help their organizations make the transition to net-zero emissions.
Research
6 July 2021

Climate change and economics 101: Teaching the greatest market failure

This report analyses 27 introductory economics textbooks used in the US that cover micro and macroeconomics to assess their treatment of climate change. Authors find limited coverage in texts and that most texts relate climate change to the negative externality of carbon emissions. Market solutions such as cap-and-trade and carbon taxes are recommended.
Research
4 March 2019

International IR framework

International Integrated Reporting Council (IIRC)
This report provides a summary of the International Integrated Reporting Framework. Integrated Reporting promotes a cohesive approach to corporate reporting by providing information about value creation, preservation, or erosion over the short, medium, and long term. Fundamental concepts, guiding principles, and content elements are detailed in this framework.
Research
1 January 2021
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