Library | ESG issues
Governance
The governance pillar in ESG (environmental, social, and governance) refers to the systems, policies, and practices that ensure an organisation is managed responsibly and ethically. It includes issues such as board structure, reporting & disclosures, shareholders & voting, and risk management. Strong governance reduces risks, enhances trust, and supports long-term business sustainability.
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Regulatory guide (RG) 280: Sustainability reporting
ASIC’s Regulatory Guide 280 outlines the framework for sustainability reporting in accordance with ISSB Standards. It details expectations for listed and unlisted entities, implementation timelines, assurance requirements, and guidance on materiality, governance, and transition planning, aiming to improve transparency and consistency in climate-related and sustainability disclosures across Australia.
A practitioner's perspective - from obstacles to outcomes: Enhancing effectiveness in stewardship and engagement
This report identifies barriers to effective investor stewardship and engagement, highlighting challenges such as unclear definitions, resource constraints, and ineffective reporting. It outlines practical solutions from WHEB, recommending clearer alignment of engagement objectives with client mandates and prioritising measurable outcomes over activity metrics to deliver long-term client value.
AI, data governance and privacy: Synergies and areas of international co-operation
This report examines the synergies between artificial intelligence, data governance, and privacy, highlighting international collaboration opportunities. It identifies key regulatory frameworks, interoperability standards, and policy recommendations to address shared global challenges and promote responsible AI deployment while safeguarding data privacy across jurisdictions.
A roadmap to disclosure
Energetics' interactive roadmap assists organisations in preparing for mandatory climate reporting under AASB S2. It offers a structured approach to understanding climate risks and opportunities, tailored to individual organisational readiness and objectives. The tool supports the development and execution of effective climate disclosure plans.
Voluntarily applying ISSB Standards—A guide for preparers
The guide assists entities in voluntarily adopting IFRS S1 and IFRS S2, facilitating consistent disclosure of sustainability-related financial information. It outlines transition reliefs and proportionality mechanisms to ease initial compliance challenges, aiding preparers in effectively communicating sustainability progress to investors and stakeholders regardless of jurisdictional regulations.
The purpose of investor stewardship
This paper critically examines investor stewardship, shifting from traditional shareholder-focused governance towards "enlightened stewardship." It advocates balancing fiduciary duties with broader societal and environmental considerations. Analysing the evolution of the UK Stewardship Code, it highlights a systemic shift to integrate sustainability and stakeholder concerns alongside financial returns for long-term value creation.
Doughnut Design for Business - Core Tool
The Doughnut Design for Business Core Tool is a workshop resource that guides companies in aligning with Doughnut Economics principles. It focuses on transforming key business aspects—Purpose, Networks, Governance, Ownership, and Finance—to foster regenerative and distributive practices. Developed through pilot workshops with over 300 businesses, it offers practical steps for strategic redesign.
Closing the gap: Investing in natural capital to meet the SDGs
The report analyses the investment required to address the natural capital gap for achieving Sustainable Development Goals in 40 countries, finding that investing US$7.4 trillion could generate returns exceeding US$152 trillion, greatly benefiting air quality, human health, ecosystems, and reducing premature deaths and resource depletion globally.
CSSN's greenwashing assessment tool
The Integrated Framework to Assess Greenwashing (IFTAG) is a tool developed by scientists and communication researchers to identify greenwashing in public statements, advertisements, and campaigns. It comprises twelve themes with corresponding yes/no questions to determine misleading environmental claims.
AASB Standards Portal
The AASB Standards Portal provides access to Australian Accounting Standards and Sustainability Reporting Standards, detailing requirements for financial reporting and climate-related disclosures. It serves as a resource for entities to ensure compliance with Australian financial reporting obligations.
Investing in a pollution free ocean
The report explores how ocean pollution poses financial, legal and reputational risks to businesses, particularly land-based sectors. It identifies data gaps as a barrier to effective decision-making and highlights opportunities in green chemistry, data innovation and sustainable finance. It recommends integrating ocean health into corporate and financial strategies.
Between impact and returns: Private investors and the sustainable development goals
Wealthy private investors increasingly align their portfolios with the UN Sustainable Development Goals (SDGs), seeking both measurable impact and financial returns. Investors favour SDGs linked to higher expected profits, leading to underinvestment in less profitable goals. Findings are based on portfolio data, surveys, and interviews with 60 high-net-worth individuals.
Understanding company-community relations toolkit
This toolkit provides a structured approach for companies to understand the basis for community support and how to measure perceptions of support. It enables companies to identify the reasons why community support may be lacking at a project or operation and develop targeted approaches for improving company-community relationships.
First Nations Cultural Heritage Alliance
First Nations Heritage Protection Alliance (FNHPA) is a national coalition of Aboriginal and Torres Strait Islander organisations dedicated to strengthening laws, policies, and procedures for recognising, respecting, protecting, and celebrating First Nations cultural heritage in Australia. FNHPA collaborates with government and industry to modernise protections and promote best practices in cultural heritage management.
Accountability Framework
The Accountability Framework guides financial institutions on how to establish policies for responsible lending and investment in the food, agribusiness, and forestry sectors. It also helps financial institutions to screen and engage their clients and portfolios to fulfil these policies. It also assists with assessing environmental and social risk and performance in investment portfolios, and supports company engagement.
Assessing nature-related issues of key value chain clients as a Brazilian Asset Manager
This case study details JGP's participation in piloting the Taskforce on Nature-related Financial Disclosures (TNFD) LEAP approach. The study focuses on assessing JGP's exposure to tropical deforestation through companies connected to the agriculture sector in its investment portfolio.