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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How does climate risk affect global equity valuations? A novel approach

EDHEC Climate Institute
The report presents a probabilistic, state-dependent valuation framework for global equities under climate risk, finding that strong abatement could limit revaluation losses to 5–10%, while continued weak abatement could imply declines of around 40%, with tipping points worsening losses.
Research
10 July 2024

Australian financial institutions’ views on climate and clean energy opportunities in South and Southeast Asia

Australian Sustainable Finance Institute (ASFI)
Assesses Australian financial institutions’ views on climate and clean energy investment in South and Southeast Asia, highlighting growth potential, limited current exposure, key risks, and barriers. It emphasises blended finance, policy support, and government intervention to mobilise private capital and scale regional investment.
Research
20 November 2024

Incentivising climate action with executive remuneration in Australia

Investor Group on Climate Change
Provides a framework for linking climate goals to executive remuneration in Australia, emphasising alignment with credible transition strategies, measurable and sector-specific metrics, appropriate weighting, and transparent disclosure. Highlights growing adoption, implementation challenges, and guiding principles to improve investor engagement and incentive effectiveness.
Research
5 November 2024

Taking the lead on climate action and sustainable development: Recommendations for strategic national transition planning at the centre of a whole-of-system climate response

Grantham Research Institute on Climate Change and the Environment
The report outlines principles for national transition planning to drive a coordinated, whole-of-economy shift to net zero. It proposes five pillars—strategy, implementation, engagement, metrics and governance—to align policy, mobilise finance, enhance accountability, and support sustainable development and climate resilience.
Research
20 September 2024

Sustainable and responsible investment for central banks

Network of Central Banks and Supervisors for Greening the Financial System (NGFS)
NGFS reports outline how central banks can integrate sustainable and responsible investment into corporate, sovereign and broader portfolio management, using climate metrics, risk and impact frameworks, governance arrangements and practical implementation guidance, while recognising data gaps, methodological limits and trade-offs with mandates and core investment objectives.
Research
16 May 2024

ASRS first year has landed: Here's what we’re seeing in the market

This article examines how Australian organisations are approaching the first year of mandatory ASRS climate disclosures. It highlights common implementation patterns, areas of misallocated effort, and emerging practices that prioritise financially material, decision-useful climate reporting.
Article
16 March 2026

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.
Research
7 August 2025

Science in the courtroom: Evidentiary needs in climate litigation

Grantham Research Institute on Climate Change and the Environment
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.
Research
10 March 2026

Emissions gap report series

United Nations Environment Programme
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.
Benchmark/series
4 November 2025

Climate-related risks and opportunities and the disclosure of material information

Australian Accounting Standards Board (AASB)
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.
Research
4 March 2026

Mandatory Climate Reporting in Australia: A Practical Guide for 2026

Altiorem
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.
Research
11 March 2026

Singapore-Asia taxonomy for sustainable finance

Monetary Authority of Singapore (MAS)
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.
Research
29 December 2023

Finance, nature and food systems: Consumers choosing sustainable food systems in Brazil

NatureFinance
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.
Research
22 September 2022

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.
Article
10 March 2026

Net zero roadmap for copper and nickel

Carbon Trust
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.
Research
27 January 2023

Quality matters: Transforming ESG data for better decision-making

We Mean Business
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.
Research
2 October 2025
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