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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Refugee-related investments: Myth or reality?
This report examines the current state of refugee-related investment, a subset of impact investing focused on companies benefiting forcibly displaced people. It discusses the need for sustainable solutions for refugees' economic inclusion, the challenges faced by this nascent field, and recommendations for governments, development partners, and private sector actors to accelerate refugees' social and economic inclusion while benefiting host countries.
Briefing for finance: Biodiversity
This briefing highlights how businesses' impact nature and the significant economic and environmental consequences of biodiversity loss. It explores the risks of biodiversity loss and opportunities of investing in nature-based solutions, and offers recommendations for finance professionals to mitigate potential negative impacts and embed biodiversity considerations into decision-making processes.
Mutuals industry review 2023: Challenges for a purposeful future
This report shows that the mutuals industry increased net assets by 4.2% to AUD$11.7 billion, largely driven by increased interest rates and continued loan growth. The report also highlights key insights into the industry's future, including pathways to a sustainable and customer-centric future, managing the cyber threat, closing the gap on sustainability reporting, AI risks and opportunities, and CPS 230 Operational Risk Management.
Artificial intelligence and human rights investor toolkit
This toolkit aims to provide investors with guidance on how to navigate the intersecting terrain of AI and human rights. It covers the various aspects of AI implementation that have potentially significant implications for human rights, and how investors can engage with companies on these issues. Its focus is on emerging risks and opportunities for investors in the context of rapidly evolving technologies and the ethical challenges they pose.
An introduction to responsible investment: Biodiversity for asset owners
This introductory guide for asset owners explores the financial risks and opportunities associated with biodiversity loss. It explains the relevance of biodiversity to investment processes and outlines how asset owners can incorporate biodiversity considerations into their responsible investment policies, stewardship practices, and disclosures.
Global Slavery Index
The Global Slavery Index (GSI) by Walk Free provides comprehensive data on the prevalence of modern slavery in 160 countries, detailing how many people are affected, their vulnerabilities, and governmental responses.
The Authenticity Advantage
This benchmark report highlights the link between authentic sustainability and improved business outcomes in Australian organisations. The report introduces the Authenticity Index™, measuring commitments, culture, and communication, demonstrating that high-scoring businesses experience better talent acquisition, productivity, retention, innovation, resilience, and profitability.
Is CSRD working for financial institutions? A look into how CSRD is being rolled out across the financial sector
The Corporate Sustainability Reporting Directive (CSRD), an ambitious EU regulation, demands increased transparency from financial institutions (FIs). Challenges include lack of sector-specific guidance and data collection difficulties. Despite the focus on reporting, FIs must use CSRD strategically to align financing with sustainability goals and ensure long-term compliance.
Banking on climate chaos: Fossil fuel finance series
The "Banking on Climate Chaos" benchmark report examines global banks' financing of fossil fuel companies, highlighting trends and policy shifts impacting climate goals. This series offers critical insights into financial institutions' roles in supporting fossil fuel expansion and their climate commitments.
Navigating transition finance: An action list
This report explores how transition finance can help decarbonise high-emitting activities and other economic sectors. It offers recommendations to improve awareness, clarify transition activities and finance products, and mitigate associated risks. Collaborative efforts are needed to navigate the complex economic, regulatory, environmental, and technological landscape.
Great expectations: Is engagement living up to its promise?
This report examines whether engagement activities deliver impactful sustainability outcomes, comparing systemic and company-specific engagement. It encourages investors to align engagement goals with investment views, distinguishes escalation mechanisms for equity and debt investors, and emphasises financial materiality for achievable, value-enhancing outcomes. Investors are reminded of their fiduciary responsibility to clients and stakeholders.
World Economic Forum's global risks report series
The Global Risks Report is a long-running report series published by the World Economic Forum that examines emerging global risks across environmental, social, economic, geopolitical and technological domains. It provides a forward-looking assessment to support risk awareness, strategic planning and decision-making by finance professionals and policymakers.
Empowering key development finance institutions in Asia to accelerate the decarbonization of the energy sector
The report outlines Asia's challenges to decarbonising energy while driving economic development. It suggests there is significant room for improvement among regional banks and to achieve their commitments to the Paris Agreement, firms need to implement more stringent sustainable finance policies.
Artificial intelligence risk management framework (AI RMF 1.0)
This framework is a guide to promote safe, secure and transparent use of AI systems. The Framework provides four key functions – govern, map, measure and manage - with further categories and subcategories for risk management in AI systems.
Dhawura Ngilan - Business and investor initiative: A guide for businesses and investors
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.
The rising tide of greenwashing: Navigating ‘greenwashing’ risks in climate change targets and sustainability credentials
The report highlights the risks and challenges associated with businesses misrepresenting their sustainability credentials or strategies. The document elaborates on the subject with the help of multiple examples and practical guidelines to reduce legal and reputational exposure to businesses and corporations.