Sets out overarching principles and framework for high-integrity UK nature markets, covering credit generation, trading and storage. Emphasises transparency, additionality, governance, verification and registries to ensure credible environmental outcomes, prevent greenwashing, and support investment in nature recovery.

ASIC report outlines good practices for whistleblower programmes, based on a review of selected firms. It highlights governance, culture, training, monitoring, and use of disclosures to improve performance, alongside executive accountability and board oversight to ensure compliance with Corporations Act requirements.

Transparency International sets out a framework for monitoring internal whistleblowing systems, covering data collection, reporting, confidentiality, stakeholder accountability, performance indicators, retaliation complaints, trust and awareness measures, and resource tracking to help organisations assess effectiveness and improve protections and governance.

This report guides Australian boards on integrating net zero transition planning into strategy, governance, disclosure and stakeholder engagement. It outlines directors’ legal duties, mandatory climate reporting requirements, and practical oversight questions to help organisations manage climate-related risks, opportunities and implementation.

This guide outlines governance, internal controls and assurance readiness for sustainability reporting. It explains board, management and audit roles, extending financial reporting controls to sustainability data, and an annual cycle covering materiality, misstatement risk, control design, monitoring and external assurance under emerging standards

Examines how mandatory climate disclosure regimes reshape corporate governance by integrating climate risk into decision-making. Develops a spectrum from “thin” to “thick” governance, showing a shift towards stakeholder-oriented models, enhanced risk management, and long-term value optimisation, with implications for fiduciary duties and corporate strategy.

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.

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.

This working paper examines how corporate governance structures influence firms’ production decisions and associated negative externalities. Using a principal–agent model and empirical analysis, the authors show that costly managerial monitoring encourages performance-based pay, which can incentivise practices that increase socially costly production and broader social costs.

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.

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.

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.

Hong Kong Monetary Authority (HKMA) is Hong Kong’s central banking institution and de facto central bank, established in 1993. It maintains currency stability under the Linked Exchange Rate System, supervises banking and financial institutions, promotes financial system integrity, manages the Exchange Fund and supports Hong Kong’s role as an international financial centre.

Hong Kong Monetary Authority (HKMA) is Hong Kong’s central banking institution and de facto central bank, established in 1993. It maintains currency stability under the Linked Exchange Rate System, supervises banking regulation and financial infrastructure, manages the Exchange Fund and supports Hong Kong’s role as a leading international financial centre.

Global Cybersecurity Outlook 2026 examines AI-driven threats, geopolitical volatility and supply chain vulnerabilities shaping cyber risk. Drawing on a global survey, it highlights rising AI-related risks, escalating cyber-enabled fraud, regulatory fragmentation and persistent skills shortages, emphasising resilience, ecosystem collaboration and economic impacts as strategic priorities.

This article presents systems-informed stewardship as a new approach to advancing sustainability across the finance sector. It outlines two interdependent lenses and three practical shifts, embedding responsibility, designing for complexity, and managing adaptively to improve stewardship effectiveness.

This article applies a systems lens to stewardship, arguing that fragmented intermediation and entrenched short-term time horizons undermine sustainability outcomes. It calls for recognising these structural barriers as a critical step toward more effective, systems-informed stewardship.