Library | ESG issues
Corporate Strategy
Corporate strategy involves the comprehensive plan a company employs to achieve its long-term objectives, encompassing decisions on resource allocation, market participation, and competitive positioning. Integrating sustainability into corporate strategy enables organisations to create long-term stakeholder value. This approach offers advantages such as enhancing brand value, meeting consumer demands, increasing efficiency, attracting top talent, and opening new market opportunities.
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Artificial intelligence in financial services
AI is reshaping financial services by enhancing efficiency, reducing costs and unlocking new revenue opportunities. With $97 billion in projected investment by 2027, firms must address risks like misinformation and data bias while prioritising governance, regulation and workforce reskilling to ensure responsible, secure and effective AI adoption.
Regulating AI in the financial sector: Recent developments and main challenges
The report outlines AI’s growing use in finance—especially in underwriting, fraud detection, and customer support—highlighting regulatory challenges around explainability, governance, and data security. It discusses evolving global guidance and the need for risk-based, proportionate oversight, particularly as generative AI gains traction in high-impact applications.
Regen Melbourne's impact visualiser tool
The Impact Visualiser enables users to qualitatively assess the social and ecological impacts of initiatives within the Melbourne Doughnut framework. It allows for rating across various dimensions, facilitating visual representation of potential effects, and supports downloading the results for sharing or further analysis.
Doughnut design for business case studies
The Doughnut Design for Business tool presents case studies of enterprises applying Doughnut Economics principles. It supports companies in aligning operations with ecological boundaries and social foundations, offering structured insights into practical implementation and outcomes across diverse sectors and regions.
Human rights in global value chains investor toolkit
This toolkit guides investors in addressing human rights risks in global value chains. It outlines regulatory developments, risk identification practices, and engagement strategies to improve corporate accountability. Practical steps include audits, grievance mechanisms, collaboration, and traceability to mitigate modern slavery and labour abuses, enhancing long-term investment and operational resilience.
Circle Economy's circularity gap report series
The Circularity Gap Report series, launched annually since 2018 by Circle Economy, offers key insights into the global circular economy. Each report focuses on vital topics driving action, from the first global metric in 2018 to industry and country perspectives in subsequent years.
The board playbook: Winning strategies for long-term value creation
This report outlines strategies for corporate boards to foster long-term value creation. It highlights the need for tailored governance, alignment between boards and management, and adaptive practices across geographies. Practical toolkits support board effectiveness through strategic focus, risk management, and director development.
Navigating the Australian climate-related financial disclosure landscape
This guide outlines Australia’s new climate-related financial disclosure requirements commencing in 2025. It defines reporting thresholds, timelines, and compliance pathways for entities based on size and emissions reporting status, and details implementation steps aligned with AASB and IFRS standards for climate and sustainability reporting.
Putting TNFD to work: Insights from early adopters
This report analyses how early adopters are implementing the TNFD framework, highlighting integration with climate disclosures, flexible use of the LEAP approach, and application of data tools. Insights show how businesses align nature-related risks with strategy and reporting, with regional uptake led by Asia Pacific and Europe.
PRI's Pathways
The PRI’s Pathways tool supports investors in aligning portfolios with sustainability goals. It provides guidance on implementing responsible investment practices, frameworks for transitioning to net zero, and resources to assess portfolio alignment with environmental and social outcomes. The tool is structured for practical application across different asset classes and strategies.
CIM's impact report 2024
CIM’s FY2024 Impact Report details investments in social and affordable housing, disability accommodation, and carbon farming. The portfolio supported 260 homes, 114 SDA dwellings, and biodiversity-focused climate projects, while applying rigorous impact measurement. The report reflects lessons from emerging sectors and First Nations partnerships.
How just transition can help deliver the Paris Agreement
This report outlines how embedding just transition principles in climate strategies supports equitable decarbonisation. It presents trends, case studies, and a UNDP framework guiding countries to integrate socio-economic considerations into their Nationally Determined Contributions and Long-Term Strategies, promoting inclusive, sustainable development in line with the Paris Agreement.
Navigating portfolio exposure to conflict-affected and high-risk areas: Practical guidance for investor engagement with companies
This report offers practical guidance for investors engaging companies on managing conflict-affected and high-risk area (CAHRA) exposure. It highlights legal obligations, best practices in heightened human rights due diligence, and governance strategies, drawn from pilot dialogues with tech and renewable energy firms. Recommendations target risk mitigation aligned with global standards.
Heartland Initiative
Heartland Initiative is a nonprofit investor advisory organisation dedicated to advancing human rights in investment. It collaborates with institutional investors, civil society, and policymakers to address systemic risks and promote responsible investment practices. Heartland offers tailored learning services and fosters environments that integrate human rights considerations into business strategies.
UNEP FI's human rights screening and risk assessment: investment and lending operations
The UNEP FI Human Rights Screening and Risk Assessment tool provides financial institutions with a structured framework to identify and evaluate human rights risks at both portfolio and transaction levels. It aligns with the UN Guiding Principles and OECD guidance, promoting integration of human rights considerations into investment and lending operations.
Pursuing impact within a portfolio: Insights from institutional asset owners
This report explores how institutional asset owners integrate impact goals into portfolio strategy. Through four case studies, it examines aligning financial returns with social and environmental outcomes using an impact lens. It highlights investment approaches addressing climate change, health, regional development and systemic inequality across diverse asset classes and geographies.
