Library | ESG issues
Greenhouse Gas Emissions
Greenhouse Gas (GHG) Emissions, including carbon dioxide and methane, trap heat in the atmosphere and drive climate change. Reducing emissions is vital to mitigating global warming risks and aligning with climate targets like the Paris Agreement, influencing long-term corporate and investment strategies.
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A method to identify positive tipping points to accelerate low-carbon transitions and actions to trigger them
The report proposes a methodology to identify “positive tipping points” that can accelerate low-carbon transitions. It outlines a framework to assess their likelihood, drivers and proximity, and identifies actions that could trigger self-reinforcing decarbonisation processes to help achieve Paris Agreement climate goals.
Science in the courtroom: Evidentiary needs in climate litigation
This guide outlines how climate science evidence is used in climate litigation. It explains evidentiary standards, types of scientific evidence and litigation strategies, and provides guidance for courts and litigants on presenting and assessing climate science to support legal claims related to climate change impacts and responsibility.
Emissions gap report series
The Emissions Gap Report is an annual report series by the United Nations Environment Programme that assesses the gap between projected global greenhouse gas emissions and the reductions required to meet the Paris Agreement temperature goals. The series reviews emissions trends, national climate commitments and mitigation policy progress.
Climate-related risks and opportunities and the disclosure of material information
This educational material explains how entities apply AASB S2 to identify and disclose material information on climate-related risks and opportunities affecting cash flows, access to finance and cost of capital. It outlines concepts such as value chains, dependencies and impacts, and provides a four-step process for assessing and reporting material climate-related information.
Mandatory Climate Reporting in Australia: A Practical Guide for 2026
Australia’s mandatory climate reporting regime began implementation from 2025, aligned with ISSB IFRS S2 standards. This guide explains regulatory expectations, governance responsibilities, emissions data requirements and practical steps organisations should take in 2026 to establish compliant climate disclosures, integrate climate risks into financial reporting, and prepare for assurance and regulatory scrutiny.
Investor action plans (ICAPs): Expectations ladder
The report outlines the Investor Climate Action Plans (ICAPs) Expectations Ladder, a framework enabling investors to assess and strengthen climate strategies. It sets tiered actions across investment, engagement, policy advocacy, disclosure and governance to support portfolio decarbonisation and alignment with net-zero pathways.
Singapore-Asia taxonomy for sustainable finance
The report outlines the Singapore-Asia Taxonomy for Sustainable Finance, a science-based classification framework defining green, transition (amber) and ineligible economic activities. It provides technical screening criteria—primarily for climate change mitigation—to guide financial institutions, investors and policymakers in directing capital towards environmentally sustainable and low-carbon transition activities across Singapore and ASEAN.
Finance, nature and food systems: Consumers choosing sustainable food systems in Brazil
This report analyses Brazilian food consumption behaviours and tests nudging strategies in online shopping to promote sustainable diets. Findings indicate plant-rich diets, reduced food waste and improved labelling could lower food-system emissions. The study recommends combining consumer nudges, education and policy measures to support sustainable food choices and environmental outcomes.
Disentangling materiality and climate reporting
This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.
Net zero roadmap for copper and nickel
This report outlines a roadmap for achieving net-zero emissions in copper and nickel mining by 2050. It analyses demand growth from the energy transition and proposes emissions reductions of ~50% by 2030 and ~90% by 2050 through renewable energy, electrification, efficiency improvements, and limited carbon removal offsets.
Quality matters: Transforming ESG data for better decision-making
Examines weaknesses in ESG data quality affecting investment and corporate analysis, including inconsistent company reporting, provider extraction errors and structural gaps such as absent repositories. Recommends stronger reporting standards, XBRL tagging, assurance and improved collaboration among companies, regulators and data providers to produce reliable ESG data for financial decision-making.
Sustainable Finance Roundup February 2026: Disclosure, Carbon Trade, and Transition Economics
This month’s sustainability roundup traces a rapidly evolving landscape in climate governance and industrial transition, highlighting the convergence of ISSB-aligned disclosure standards and emerging carbon trade measures alongside shifting cost curves in transport and critical minerals. It underscores how tighter emissions accounting and border policies are embedding carbon competitiveness into capital allocation, while advances in electrification, AI-driven power demand and expanding legal accountability are integrating climate and nature risk into mainstream financial decision-making.
Recalibrating climate risk: Aligning damage functions with scientific understanding
This report argues climate damage functions systematically underestimate risks by relying on smooth, GDP-centred models. Drawing on expert elicitation, it highlights nonlinear, cascading and tail risks, tipping points, and limits to growth. It recommends recalibrating modelling and financial supervision towards precaution, systemic resilience and transparent uncertainty.
SENSES Toolkit
The SENSES Toolkit is an interactive online platform offering modules to learn about, visualise and explore climate change scenarios. It supports decision-makers in understanding scenario approaches, climate impacts, mitigation and adaptation pathways, with practical guidelines for policy, finance and regional users.
PerilScope: Strategic Deep Dive Copernicus Global Climate Highlights 2025 — From Records to Operating Conditions in the 3°C World SRP® Frame
The article interprets Copernicus’s Global Climate Highlights 2025 as a shift from episodic extremes to a structurally warmer, more volatile baseline. It argues that persistent temperature exceedances, ocean heat, cryosphere decline, and overlapping hazards demand a move from climate risk awareness to disciplined adaptation and continuity planning.
AR5 Scenario Database
The IPCC AR5 Scenario Database, hosted by IIASA, provides access to long-term emissions and mitigation scenarios assessed in Working Group III’s Fifth Assessment Report. It enables users to explore modelled pathways on climate change, energy systems and greenhouse gas emissions, supporting analysis of transition risks and policy-relevant climate outcomes.