Library | ESG issues

Environmental

The environmental pillar in ESG (environmental, social, and governance) assesses an organisation’s impact on the planet. It includes issues such as climate change, biodiversity, waste management and water management. Strong environmental practices help businesses reduce risks, comply with regulations, and drive long-term sustainability.

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A typology of the climate activist

This paper presents a typology of climate activists based on their focus—internal (endogenous) or external (exogenous)—and their theory of change—collaborative or confrontational. It proposes 16 activist types across individual, group, coalition, and institutional levels to improve conceptual clarity around climate activism.
Research
1 December 2023

Targeting net zero: The need to redesign bank decarbonization targets

Reclaim Finance
This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.
Research
18 September 2024

Nature positive: Leaders’ insights for the transition in cities

Oliver Wyman
The report outlines strategies and case studies from global cities integrating nature into urban development to address climate and biodiversity challenges. It highlights the importance of public-private collaboration, compact planning, and nature-based infrastructure in fostering resilient, sustainable, and equitable cities. Solutions are scalable and grounded in real-world examples.
Research
11 November 2024

Kantar

Commercial Research Providers
Kantar is a global leader in marketing data, insights and analytics, supporting over 96 of the world’s top 100 advertisers across 90+ markets. It combines behavioural and attitudinal data to inform brand strategy, creative testing, media effectiveness, customer experience and sustainable growth.
Organisation
1 research item

Starting up: Responsible investment in venture capital

Principles for Responsible Investment (PRI)
This report examines how environmental, social, and governance (ESG) factors are being adopted in venture capital. It outlines current practices, challenges, and industry-specific considerations, and highlights the need for tailored guidance, collaboration, and early-stage engagement to advance responsible investment across the venture capital ecosystem.
Research
19 January 2022

University of Adelaide

Academic Institutions
The University of Adelaide, established in 1874, is Australia's third-oldest university and a member of the prestigious Group of Eight. Ranked among the top 100 globally, it offers a diverse range of undergraduate and postgraduate programs. Located in Adelaide, South Australia, the university is renowned for its research excellence and vibrant campus life.
Organisation
1 research item

Reducing animal testing in the health sector through strategic investment: Guide for investors

University of Technology Sydney
The report outlines how strategic investment can reduce animal testing in the health sector. It provides investors with guidance on promoting transparency, encouraging non-animal methods, and influencing regulation, while highlighting the risks of limited disclosure and misalignment with consumer concerns.
Research
17 March 2025

Market Forces

Finance / Corporate Focused NGOs & Think Tanks
Market Forces works to hold financial institutions accountable for funding environmentally harmful projects. Based in Australia, it campaigns for banks, superannuation funds and governments to align investments with climate goals. Market Forces provides research, advocacy tools and transparency on fossil fuel financing to support climate-conscious financial decision-making.
Organisation

Plastics bank tracker

The Plastic Banks Tracker evaluates banks' roles in financing the plastics lifecycle, focusing on single-use plastics. It assesses banks across three phases—acknowledgement, policy development, and implementation—using 21 criteria aligned with international standards. The tool aims to encourage banks to reduce financing for harmful plastic production and support sustainable alternatives.
Online tool/database

The visibility of climate-related disclosures by large Australian companies

This study examines the visibility of climate-related disclosures in reports from 28 large Australian ASX50 firms during 2022. It finds that disclosures on physical climate risks are generally limited and superficial, whereas opportunities from the transition to a low-carbon economy are more prominently highlighted, indicating selective disclosure practices across sectors.
Research
20 October 2024

The triple gap in finance for agrifood systems

Climate Policy Initiative
This report identifies significant planning, finance, and data gaps in climate investment needed to transition global agrifood systems. Annual climate finance must increase by at least 40 times to USD 1.1 trillion by 2030. Current national commitments underestimate actual requirements, highlighting the need for clearer targets and improved data collection.
Research
19 November 2024

IEEFA's Australian gas and LNG tracker

Institute for Energy Economics and Financial Analysis (IEEFA)
The IEEFA Australian Gas and LNG Tracker is an interactive tool offering bi‑annual updates on Australia’s LNG infrastructure, demand forecasts, export capacity and trade flows. It integrates data from sources such as Kpler, AEMO and IEEFA’s own analysis to enhance transparency in gas and LNG market dynamics.
Online tool/database

Exploring pathways for world development within planetary boundaries

The report assesses global development scenarios to 2050 using planetary boundaries. Current trends worsen conditions across key Earth system indicators, except ozone depletion. Implementing strong sustainability measures, including climate agreements, diet shifts, and resource efficiency, significantly reduces boundary breaches but still leaves climate, biodiversity, and nutrient flows at risk.
Research
14 May 2025

RIAA Policy Platform 2025: Harnessing sustainable finance for a thriving Australia

Responsible Investment Association Australasia (RIAA)
The RIAA Policy Platform 2025 outlines nine policy priorities and two principles to align Australia’s finance system with sustainability goals. It recommends regulatory reforms, improved data, Indigenous inclusion, and stronger accountability to mobilise capital for a net zero, nature-positive economy that supports long-term economic resilience and societal wellbeing.
Research
3 April 2025

Circle Economy's circularity gap report series

Circle Economy
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.
Benchmark/series

Nature-related financial disclosures: Frequently asked questions

Governance Institute of Australia
This FAQ guide explains key concepts in nature-related financial disclosures, including biodiversity, dependencies, impacts, and the TNFD framework. It outlines disclosure requirements, materiality, governance responsibilities, and greenwashing risks, offering practical insights for businesses preparing for future regulatory expectations and aligning with international sustainability standards.
Research
1 July 2024
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