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.

This report presents insights from 34 national ecosystems advancing impact investing. It highlights trends in policy, capital mobilisation, and transparency, showing governments and institutions integrating social and environmental outcomes into investment strategies. It tracks growth in green finance, outcome-based funding, and investment readiness across emerging and developed economies.

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.

This report analyses how ASX100 and leading private companies disclose social topics in ESG reporting. It identifies gaps in external impact measurement and highlights opportunities to standardise disclosures. Most reporting focuses on internal workforce issues, with less emphasis on value chain impacts and community engagement.

The updated Australian Sustainable Finance Capability Framework outlines key competencies for roles in sustainable finance across Australia. It integrates First Nations perspectives, focuses on social and environmental sustainability, and guides skill development in areas such as strategy, risk management, and reporting to support sector-wide capability uplift.

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.

This FAQ guide by CA ANZ outlines key carbon accounting concepts, including emissions measurement, net zero versus carbon neutral, carbon markets, and related financial and ethical considerations. It supports finance professionals with evolving standards, regulatory requirements, and practical guidance for managing climate-related data and assurance services using science-based methodologies.

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.

This report outlines how deforestation, particularly in tropical forests, is a key driver of biodiversity loss and climate change. It presents the risks to institutional investors—physical, transition, and systemic—and offers a framework to assess deforestation exposure in portfolios using nature-related data and metrics across sectors and geographies..

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.

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.

The 2025 PRI report analyses data from 3,048 signatories, highlighting trends in climate risk management, stewardship, and human rights. Asset owners show increased engagement, with climate and social issues gaining priority. Investors continue integrating responsible investment into decision-making and oversight, with varied progress across policy, governance, and disclosure practices.

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.

Companies excelling in disability inclusion earn higher revenue, profit, and productivity. Despite rising interest, action lags. Barriers include disclosure fears and cost assumptions. The report introduces a five-part “A List” framework—Access, Awareness, Advocacy, Action, Accountability—to guide inclusive practices and improve organisational and financial outcomes.

This benchmark series provides an annual analysis of board diversity across ASX300 companies. It tracks representation beyond gender, covering areas such as cultural background, skills, age, tenure, and independence. The series offers longitudinal insights to assess diversity trends and board composition in the Australian corporate sector.

This benchmark series, produced by the Workplace Gender Equality Agency, reports on employer gender pay gaps across Australia’s private sector. It provides comparative insights into pay disparity trends by industry, employer size, and remuneration levels, supporting ongoing evaluation and improvement of workplace gender equality practices.