Library | ESG issues

Reporting & Disclosures

Reporting and disclosures provide transparency on a company’s financial performance, strategy, and sustainability practices. Clear, reliable disclosures improve stakeholder trust, inform investment decisions, and drive corporate accountability.

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In search of the true greenium

The expected return of green securities relative to brown is a crucial impact measure for ESG investors, and the greenium is more negative in greener countries and over time. The equity greenium has become more negative over time. The proposed robust green score combined with forward-looking expected returns yields a more precisely estimated annual equity greenium.
Research
1 March 2024

Measuring what matters: Australia's first well-being framework

Australian Government
Measuring What Matters is Australia's first wellbeing framework, published in July 2023 by the Commonwealth of Australia. It seeks to deepen our understanding of how Australians are faring beyond traditional economic indicators. The framework includes 50 wellbeing indicators under the themes of healthy, secure, sustainable, cohesive, and prosperous societies.
Research
20 July 2023

RIAA's from values to riches series

Responsible Investment Association Australasia
This research series gauges Australians' and New Zealanders' awareness, attitudes, and practices around responsible and ethical investing. It provides insights into consumer sentiment and expectations regarding environmental, social, and governance (ESG) factors in investment decisions.
Benchmark/series

Transformational investment: Converting global systemic risks into sustainable returns

Mercer
This report explores transformational investment while arguing that the global economy is under threat from long-term systemic risks. Rich Nuzum, President of Investments and Retirement at Mercer, called on institutional investors to help mitigate the risks through "long-term thinking" and "constructively tackling complicated problems".
Research
15 October 2020

200 and counting: Global financial institutions are exiting coal

Institute for Energy Economics and Financial Analysis (IEEFA)
Financial institutions (FI) across the world are increasingly recognising the risks and opportunities connected to coal, and many are reducing their exposure to the industry. The number of FIs withdrawing from coal is rapidly increasing, and this report catalogues the global trend towards coal withdrawal.
Research
3 May 2023

Biodiversity risk: Legal implications for companies and their directors

Commonwealth Climate and Law Initiative
The report analyses the legal obligations of company directors with regards to biodiversity risk. The report examines emerging disclosure standards, provides a jurisdictional spotlight, and includes case studies to illustrate the corporate interface with biodiversity.
Research
13 December 2022

Sustainable banking in ASEAN

World Wide Fund for Nature (World Wildlife Fund – WWF)
This 2019 report analyses the sustainability strategies of 35 ASEAN banks based on environmental, social and governance indicators. This year's update highlights the increasing recognition of ESG integration into mainstream finance, although progress must be made, particularly in climate-related risk management.
Research
21 August 2019

Investing with SDG outcomes: A five-part framework

Principles for Responsible Investment (PRI)
This report outlines a five-part framework for investors to align their investments with the Sustainable Development Goals (SDGs). It includes incorporating ESG issues into investment analysis and decision-making, being active owners, promoting acceptance of the framework, and reporting on progress.
Research
10 October 2020

Corporate resilience and response to COVID-19

Harvard Business School
This paper explores COVID-19's impact on corporate resilience and the effectiveness of corporate responses. Analysis of 2,000 companies shows that firms that invested in stakeholder relations performed better. The study reveals machine learning-linked big data provides new means to measure corporate responses and crisis management.
Research
1 October 2020

Investor expectations of corporate transition plans: From a to zero

Institutional Investor Group on Climate Change (IIGCC)
This report outlines key components for a credible corporate transition plan aligned with net-zero pledges under the Net Zero Investment Framework (NZIF). The guidance aims to help investors assess corporate emissions targets and progress towards decarbonisation. It is designed to be applicable across different sectors and geographies.
Research
28 April 2023

Safe and just Earth system boundaries

This report sets safe and just Earth system boundaries (ESBs) for domains including climate, nitrogen, and phosphorus, and identifies sub-global ESBs for avoiding Earth system destabilization. Achieving these ESBs requires a systemic transformation across sectors and addressing drivers of Earth system change for a safe and just future.
Research
31 May 2023

Definitions for responsible investment approaches

CFA Institute
This report provides definitions for different responsible investment approaches - Screening, ESG Integration, Thematic Investing, Stewardship, and Impact Investing. It aims to standardise terminology, enabling investors to communicate their responsible investment practices with clarity, consistency, and confidence.
Research
27 October 2023

Mobilizing money and movements: Creative finance for food systems transformations

Global Alliance for the Future of Food
This report explores creative financing strategies for transforming food systems. Through six case studies, it showcases levers of change for transformational investing, including blended finance, shared ownership, and diverse investment types. The report emphasizes community engagement and local food production to build sustainable and resilient food systems.
Research
24 May 2022

Constructive corporate engagements: From a corporate perspective

PricewaterhouseCoopers (PwC)
This research focuses on constructive corporate engagement. This report analyses survey results from 100 senior company directors and interviews with ten executives to examine the drivers of successful engagements. Insights include the importance of collaborating with companies, focusing on material issues, and using standard metrics for success.
Research
8 September 2023

Five insights for avoiding global collapse: What a 50-year-old model of the world taught me about a way forward for us today

This book analyses a 50-year-old model of the world to provide five insights for avoiding global collapse. The book examines societal pressures, the role of technology, governance structures, and finance that contribute to earth's ecosystem health and sustenance."
Research
5 October 2022

Queensland social enterprise strategy

Department of Employment, Small Business and Training (Queensland Government)
The Queensland Social Enterprise Strategy is a government initiative designed to drive economic and social growth through job creation, improved market access, and making connections in the social enterprise sector. The strategy highlights key areas of focus and outlines a range of actions to help Queensland social enterprises flourish.
Research
23 August 2019
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