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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2 degrees of separation: Transition risk for oil and gas in a low carbon world
This methodology was developed for the supply side data and demand scenario used in the asset level analysis of oil and gas production in a carbon constrained world. It shows the marginal costs for oil and gas produced by intersecting 2°C demand with supply curves are higher than the currently prevailing prices for those fuels.
Carbon Tracker Initiative
Carbon Tracker Initiative is an independent financial think tank that carries out in-depth analysis on the impact of the energy transition on capital markets and the potential investment in high-cost, carbon-intensive fossil fuels.
An investor briefing on the apparel industry: Moving the needle on responsible labour practices
This report highlights why responsible labour practices in the apparel industry matter for investors. Drawing on investor case studies, the report explains how to implement effective strategies that address risks and negative human rights impacts in investee companies and their supply chains.
A blueprint for mobilizing finance against slavery and trafficking
The blueprint is the final report of the Liechtenstein Initiative Financial Sector Commission on Modern Slavery and Human Trafficking. The report covers goals and implementation strategies to strengthen the role of the financial sector in the global effort to end modern slavery and human trafficking, and accelerate action in line with the 2030 Agenda.
The Tobacco Report: How divesting from tobacco affected returns over 20 years
This report discusses the investment performance of investment portfolios containing tobacco companies and those that excluded tobacco companies. The research concludes that there was no statistically different performance between portfolios that included and excluded tobacco companies over the last 20 years.
The dialogue: The impact of climate change on mortality and retirement incomes in Australia
This report analyses climate change risks to Australians’ health and finances to understand the implications climate change poses to insurers, pension providers and policy-makers. Finding that bushfires, heatwaves and infectious illnesses pose risks to human health and finances resulting in higher mortality, lower superannuation balances and lower retirement incomes.
Fiduciary duty in the 21st century: Final report
This is the final report from a four-year, multi-stakeholder/multi-jurisdiction research and engagement exercise. It demonstrates that environmental, social and governance integration is a component of investors' fiduciary duty. In order to fulfill this duty, regulators and policymakers must better understand fiduciaries’ needs and establish policies that support this approach.
Commonwealth Modern Slavery Act 2018: Guidance for reporting entities
Australian Government guidance to entities reporting under the Modern Slavery Act 2018. The guidance provides information on what is modern slavery, how it might impact on reporting entities, what obligations entities have under the Act, and how to report against mandatory criteria using case studies as illustrations.
Institute of Actuaries of Australia
Institute of Actuaries of Australia (Actuaries Institute) is the professional body representing the actuarial profession in Australia. Actuaries Institute provides education programs, practitioner membership, industry standards and guidelines, professional development and events.
SDG Compass: The guide for business action on the SDGs
This guide provides the tools, knowledge and expertise to assist businesses to formulate a strategy that puts sustainability at the core of its approach. Presenting five steps that direct businesses on how to align strategies and how to quantify and oversee commitments to the Sustainable Development Goals.
Climate justice
This paper discusses issues of justice relating to climate change. Through a philosophical lens, it provides guidance on climate justice as it relates to assessing climate impacts, intergenerational justice, risk and uncertainty, responsibility, greenhouse gas budgets, and climate policy.
Internal Displacement Monitoring Centre
The Internal Displacement Monitoring Centre provides high-quality data, analysis and expertise on internal displacement. Their objective is to advise on policy and operational decisions that can improve the quality of life for internally displaced people and reduce the risk of future displacement worldwide.
Pensions in a changing climate
A critical review and gap analysis of the pension industry’s positioning in regard to the recommendations from the Task Force on Climate-related Disclosures. The review includes a rating index of the world’s 100 largest public pension funds with rankings linked to both their approach and engagement.
Final report: Recommendations of the Task Force on Climate-related Financial Disclosures
This report contains the final recommendations of the Task Force on Climate-related Financial Disclosures. It includes information on climate-related risks and opportunities, scenario analysis, and guidance to support organisations from all sectors to make climate-related financial disclosures consistent with these recommendations.
Norden is leading the world on fossil fuel divestment
This briefing examines the world-leading divestment strategies of Nordic countries from the fossil fuel industry. It looks at the current policies of pension funds, insurers, banks, development finance institutions, credit agencies and central banks.
TCFD good practice handbook
This Task Force on Climate-related Financial Disclosures (TCFD) handbook provides examples of good practice climate-related financial disclosures across the four core TCFD elements of governance, strategy, risk management, metrics and targets from corporates across the G20.
