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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Authentic sustainability assessment: A user manual for the sustainable development performance indicators
This report provides guidelines for organisations to measure their sustainability performance and report effectively. The document presents indicators for three areas: economy, society, and environment; these are divided into tiers. It also developed a two-tier framework that uses 61 indicators to assess sustainability performance and progress at an organisational level.
Petrochemicals: Major credits, carbon risks, green bonds
This report reviews the petrochemical industry from a joint macro, credit specialist and climate mitigation perspective. It highlights that the industry has the highest energy demand and is the third-largest direct CO2 emitter. The first green bonds came out in 2020, although the sector’s environmental alignment remains questionable to investors.
Net zero: Practical guide for finance teams of banks
The guide outlines the role finance departments play in supporting banks to achieve net-zero emissions, in light of the existential risk climate change poses. The report identifies practical steps for finance teams of banks, such as setting interim targets, measuring and reporting progress, and engaging with stakeholders to help their organizations make the transition to net-zero emissions.
Future of waste
This report examines the future of waste reduction, the environmental and financial impacts of waste, and investment opportunities in waste management globally. The report provides regional, country, and sector insights on companies most affected by waste and ways for mainstream companies to proactively manage waste and pollution.
Rethinking climate change: How humanity can choose to reduce emissions 90% by 2035 through the disruption of energy, transportation, and food with existing technologies
This report examines how existing technologies in energy, transportation, and food could lead to a 90% reduction in greenhouse gas emissions by 2035. Using the Seba Technology Disruption Framework, they forecast disruptive changes and identify how markets could drive emissions mitigation.
Renewable energy and human rights benchmark: Key findings from the wind and solar sectors
The 2023 benchmark report assesses the world’s most influential companies in the wind and solar sectors. It aims to encourage greater respect for human rights through recommendations on transparency, anti-corruption, and worker protections. The report reveals progress and areas of concern and offers guidance for companies, investors, and policy-makers.
The climate crisis is a child rights crisis: Introducing the Children's Climate Risk Index
The report highlights how one billion children are at extreme risk due to climate change with small island states and countries already facing existential threats. It is a call to action for businesses and governments to reduce greenhouse gas emissions and commit to sustainable practices.
Investor climate action plans (ICAPs): Guidance on using the expectations ladder
This report provides guidance to investors on using the ICAPs Expectations Ladder to disclose their climate action plans. It covers investment, corporate engagement, policy advocacy, investor disclosure, and governance with specific recommendations. The report includes a glossary of terms and maps existing disclosures to the Ladder's expectations.
Sustainable Development Goals Disclosure (SDGD) recommendations
The Sustainable Development Goals Disclosure (SDGD) Recommendations features guidelines for corporate reporting to promote best practices and encourage corporate accountability and governance aligned with SDGs. The document includes fundamental concepts and principles of SDG disclosure, recommendations, and steps to guide implementation, offering insights for assurance providers, governments, investors, and reporting organizations of all sizes
On the importance of assurance in carbon accounting
This paper examines the importance of assurance in corporate carbon accounting, finding that firms with assurance report higher carbon intensity than peers; and that controlling for assurance, there is no evidence that SBTi target-setters reduce their future emissions, while firms that obtain assurance reduce future carbon intensity.
Sustainable investing capabilities of private banks
This report presents the findings of research into the sustainable investing capabilities of private banks, including governance, sustainability risk, and client interactions. The report notes progress among leading banks but highlights the need for continuing education for client advisors and improved ESG and impact reporting and monitoring capabilities.
The Global GHG Accounting and Reporting Standard for the financial industry
The Global GHG Accounting and Reporting Standard for the Financial Industry by Partnership for Carbon Accounting Financials (PCAF) provides a framework for measuring and disclosing greenhouse gas emissions. It helps financial institutions enhance transparency, assess climate risks, and support sustainable investment decisions, promoting accountability and impactful environmental actions.
Adaptation, loss and damage: A global climate impact fund for climate justice
This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.
RIAA's benchmarking impact investing series
This is a series of benchmark reports providing comprehensive insights into the impact investing market in Australia. It covers investor motivations, market size, and performance metrics, aiding stakeholders in understanding and enhancing their impact investment strategies.
Earth system justice needed to identify and live within Earth system boundaries
This article considers how to integrate principles of justice within Earth’s system boundaries, specifically for climate, the biosphere, water and nutrient cycles, and aerosols. Using the Earth system justice approach, it discusses living within planetary limits whilst minimising significant harm to all people and ensuring equitable access to resources.
Integrity matters: Net zero commitments by businesses, financial institutions, cities and regions
As the global community faces a climate crisis, the report recommends setting standards and criteria for achieving net zero emissions, addressing concerns about greenwashing, and calling for a just transition for developing countries. The report advocates for a collaborative 'ambition loop' to accelerate global efforts toward a sustainable future.