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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The architecture of power: Patterns of disruption and stability in the global ownership network
This report summarises global corporate ownership networks from 2007 to 2012, introducing an Influence Index to measure shareholder power. It finds increasing concentration among major institutional investors, particularly passive funds, forming a resilient super-entity that centralises corporate control and poses implications for competition and financial stability.
KPMG Australia
KPMG Australia (KPMG) is a professional services firm delivering audit, tax and advisory solutions across sectors including government, mid-market, and private business in Australia. With over 10,000 people and more than 600 partners, KPMG combines integrity-led service with digital-driven expertise in strategy, consulting and risk management.
Engage, advocate, collaborate: Unpacking stewardship in Australasia in 2022
This 2022 report by the Responsible Investment Association Australasia and KPMG examines how investors in Australia and Aotearoa New Zealand practise stewardship. It identifies proactive, strategic, and reactive approaches, analyses barriers such as capability and structural limitations, and highlights collaboration, engagement, and policy advocacy as key tools for advancing ESG outcomes.
Translating to action: Net zero investment in Asia
The Asia Investor Group on Climate Change (AIGCC)’s fourth annual report surveys Asian investors managing USD 7.9 trillion to assess their progress on net-zero investment strategies. It highlights growing commitments to emissions measurement, climate solutions, and stewardship, while identifying data gaps, limited policy clarity, and inconsistent methodologies as persistent barriers.
Committee diversity effect on corporate investment risk practices
This study investigates how diversity within corporate committees influences investment risk practices among ASX 300 firms (2018–2020). Using a composite index of gender, independence, and non-executive representation, the authors find that greater committee diversity enhances long-term strategic investment decisions and efficiency, improving governance and financial performance.
State of climate action benchmark series
The State of Climate Action benchmark series tracks global progress toward limiting warming to 1.5°C. Produced by Systems Change Lab and partner organisations, it translates the Paris Agreement into measurable sectoral targets and indicators, offering an annual assessment of the pace and scale of climate action across major emitting sectors and finance systems.
Mitigation efforts to reduce carbon dioxide emissions and meet the Paris Agreement have been offset by economic growth
The report analyses post-2015 trends in carbon dioxide emissions using Bayesian probabilistic models. Despite a 25% drop in global carbon intensity since the Paris Agreement, economic growth offset these gains, increasing total emissions by 5.6%. Projections indicate a 2.4 °C temperature rise by 2100 and only a 17% chance of staying below 2 °C.
More than just good ethics: new research links corporate diversity to better investment decisions
New research on Australia’s ASX 300 companies finds that diversity within board committees, particularly in terms of gender, independence, and professional background, leads to smarter and more efficient investment decisions. The study shows that diverse committees make more disciplined and forward-looking choices, linking inclusion directly to better financial performance and long-term value creation.
An integrative approach to responsible investment
This report by First Sentier Investors outlines a holistic approach to responsible investment that integrates environmental, social and governance (ESG) factors. It argues that considering synergies and trade-offs across ESG issues enables better risk management and long-term value creation. Case studies illustrate practical applications across supply chains, infrastructure and resource sectors.
Sustainable Finance Roundup September 2025: Policy, Markets, and Momentum
This month’s sustainability roundup covers Australia’s new 2035 emissions target, ASIC’s final climate disclosure guidance, and Fortescue’s revised transition plan. It also examines global developments, from ISSB reporting updates and TNFD nature disclosures to Woodside’s gas extension, rising physical climate risks, and evolving ESG policy debates shaping corporate and investor responses.
Climate-related and other emerging risks disclosures: Assessing financial statement materiality using AASB Practice Statement 2
This report summarises guidance from the AASB and AUASB on applying AASB Practice Statement 2 to climate-related and other emerging risks. It explains how such risks may be material to financial statements, outlines related accounting and auditing considerations, and emphasises the need for transparent disclosure and investor-relevant information.
Final report of the expert panel on sustainable finance: Mobilizing finance for sustainable growth
This report summarises recommendations from Canada’s Expert Panel on Sustainable Finance to mobilise private capital for low-carbon, resilient growth: improve market clarity and standards (incl. TCFD), build national climate data (C3IA), and develop financing solutions such as green and transition instruments, infrastructure investment, and building retrofits, supported by enabling policy.
Government of Canada
Canada.ca is the official website of Government of Canada. It provides access to government services, benefits, programs and information on topics such as immigration, taxes, health, environment, business and more. With authoritative and up-to-date content, Canada.ca is a central portal for Canadian government services and policies.
2019 Hutley opinion: Climate change and directors’ duties
This report summarises legal opinions by Noel Hutley SC and Sebastian Hartford Davis for the Centre for Policy Development, concluding that Australian company directors must assess, disclose and manage foreseeable climate risks. It highlights growing regulatory and investor expectations, making climate oversight a key element of directors’ duties and liability exposure.
Responsible investment benchmark report Australia 2024
This report summarises the growth and performance of Australia’s responsible investment market in 2023, with RI assets reaching A$1.6 trillion, or 41% of total managed funds. It highlights strengthened ESG integration, transparency, and stewardship, reflecting increasing investor demand, regulatory developments, and alignment with global sustainability standards.
Responsible investment benchmark report Aotearoa New Zealand 2024
This report summarises the 2024 benchmarking of New Zealand’s responsible investment market, assessing 70 investment managers using RIAA’s Responsible Investment Scorecard. It finds NZ$207 billion in responsible assets, representing 56% of total funds, and highlights expanding ESG integration, transparency, stewardship, and impact investing alongside strengthened regulation and market maturity.