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58 results

The global risks report 2024: 19th edition

12 January 2024
This report outlines global risks in 2024 and 2034, in an effort to provide insight to government and business leaders about the potential threats of the future. The report highlights potential global risks ranging from false information, economic uncertainty, climate change, AI dominance, to an increase in conflict and organised crimes.

Accounting for impact: Financial and sustainability reporting of relocating graves in South Africa

This report delves into reporting sustainability impacts alongside financial data, using the case of relocating graves due to mining in South Africa. It highlights the necessity of clearer disclosure guidelines, improved stakeholder engagement, cultural heritage preservation, and recognising societal implications beyond financial metrics. Companies must navigate complexities and prioritise transparency.

Dhawura Ngilan - Business and investor initiative: A guide for businesses and investors

19 March 2024
This report provides guidance for businesses and investors to respect Aboriginal and Torres Strait Islander heritage rights and implement environmental, social, and corporate governance principles. The Dhawura Ngilan (Remembering Country) vision is outlined and detailed recommendations for ethical investment practices are provided.

Oxford principles for net zero aligned carbon offsetting

This 2024 framework of four principles and guidance for organisations and standard bodies involved in offsetting practices. The revised principles emphasise the need for urgency in the reduction of emissions and the closing of the carbon removal gap, while maintaining transparency and integrity in all projects.

Why circular business models fail and what to do about it: A preliminary framework and lessons learned from a case in the European Union

22 June 2023
Circular business models fail to scale due to cultural, regulatory, economic, and technical barriers. This report proposes a preliminary empirical framework for linking circular business models to specific barriers and offers four lessons for managerial strategies.

Assessing pharma companies’ response to COVID-19 and the threat of future pandemics

This report analyses pharmaceutical companies’ response during the initial stage of the COVID-19 pandemic, their performance in terms of registration and applying equitable access strategies for COVID-19 vaccines, voluntary licensing agreements and technology transfers, and forward-looking assessment of their preparedness for future epidemics and pandemics.

Definitions for responsible investment approaches

This report provides definitions for different responsible investment approaches - Screening, ESG Integration, Thematic Investing, Stewardship, and Impact Investing. It aims to standardize terminology, enabling investors to communicate their responsible investment practices with clarity, consistency, and confidence.

Integrating child rights across the ASX: A UNICEF investor tool benchmarking report

This report benchmarks ASX200-companies on their integration and disclosure of child rights policies across their entire operational footprint. This paper encourages Australian investors and companies to develop more integrated frameworks for assessing the impact of investments and operations on children.

Asset-level data and the energy transition: Findings from ET risk work package 2

10 April 2018
The authors of this report synthesised asset-level data across six major carbon-emitting industries for the Energy Transition Risk Project. The report demonstrated the potential capabilities of asset-level data and the expanding portfolio of analytical building blocks available for Energy Transition risk assessment.

Retiring oil and gas assets will have long-term financial and environmental impacts

13 January 2023
Ageing oil and gas assets will have significant long-term financial and environmental impacts, with decommissioning costs rising steadily in coming decades. Asset retirement obligations could reach US$42 billion by 2024, posing considerable financial, logistical, and environmental challenges given limited financial assurance requirements, regulatory loopholes, and the complexity of decommissioning.
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