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.
Refine
494 results
REFINE
SHOW: 16
Capital markets and modern slavery
This report synthesises evidence on the role of investors in addressing modern slavery in global supply chains. Key findings reveal that data limitations pose a significant challenge for investor action. Additionally, drivers for investor action include moral standing, financial incentives, regulatory compliance, and investor-led engagement.
Financial crime compliance to fight modern slavery and human trafficking
This blueprint urges financial institutions to tackle human trafficking and modern slavery, suggesting that both are a financial crime and compliance risk, and warns against wholesale de-risking. This report outlines strategies for detecting financing of such illegal activities, reducing risk, and government action towards AML/CFT risk assessments, ahead of regulatory fines and sanctions in jurisdictions worldwide.
Gender bonds: A toolkit for the design and issuance of gender bonds in Africa
This toolkit was prepared to design and issue gender bonds in Africa. It provides recommendations for issuers and investors on the issuance and monitoring of gender bonds with a focus on transparency and reporting.
Impact investing 2.0: The way forward
This research aims to provide insights on the rapidly evolving impact investing landscape. The report is based on a survey of 12 high-performing impact investing funds that represent a diversity of asset classes, objectives, geographies, and impact areas.
Impact due diligence and management for asset allocators: A field guide
This report provides practical guidance for asset allocators to evaluate and manage private market funds that invest for positive impact. It covers the pre and post-investment stages, including conducting diligence of impact managers and monitoring and engaging with them
New frontiers in value creation: A guide to impact value creation in collaboration with impact capital managers
This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies.
Full disclosure: Improving corporate reporting on climate risk
This report summarises how investors utilize corporate reporting to manage climate-related financial risks, identify opportunities, and set strategies for transitioning to net-zero emissions. The report contains investors' expectations from climate reports, insights on scenario analysis, and recommendations for improving corporate disclosure on climate risks.
Sustainability bond framework
This sustainability bond framework was published to finance expenditures supporting green and social categories compliant with eligibility criteria. The framework adheres to the highest standards of environmental and social impact reporting.
Field guide to impact investing: For Australian charitable trusts and foundations
This is a comprehensive resource to help organisations make sustainable impact investing decisions. Covering everything from impact measurement to legal structuring, this guide contains expert insights and is designed to be an essential tool for the industry.
Deforestation tools assessment and gap analysis: How investors can manage deforestation risk
This report explores investor deforestation initiatives. It assesses existing tools and datasets, identifies gaps, and offers recommendations. The report highlights the importance of managing deforestation risk while acknowledging the complexity of supply chains and information gaps.
Prioritising nature-related disclosures: Considerations for high-risk sectors
This report outlines information on high-risk sectors for nature-related disclosures and their dependencies and impacts. It identifies sectors with the greatest risk and vulnerabilities and provides sector-based insights to deploy financial risk management and report nature-related financial disclosure in a consistent and meaningful manner.
Women's empowerment principles: Global trends report 2018
This report provides an analysis of data submitted by businesses using the Women's Empowerment Principles Tool, which measures companies' commitments to gender equality. Results indicate that while companies are making efforts to advance gender equality in their leadership and workplace, improvement is still needed in marketplace and community categories.
The global risks report 2020
This report explores the most pressing economic, environmental, technological, and public health challenges facing stakeholders amid an unstable global landscape. It proposes stakeholders should act quickly to address these challenges, in partnership with others, to mitigate risks and shape a more sustainable future.
Failure by design: Is the net zero asset managers initiative broken?
This initiative was designed to align asset managers' portfolios with net-zero targets. However, their methodology lacks standardisation and rigour, leading to ambiguous targets and little progress towards net zero. An overhaul of the initiative is needed to ensure asset managers are held accountable.
Resources, energy and modern slavery: Practical responses to managing risks to people
This report provides practical responses for managing modern slavery risks in the resources and energy sectors. Covering topics such as risk to people and business, human rights risks, and key responses for addressing these risks, the report is an essential guide for companies seeking to effectively identify and manage modern slavery risks.
Sustainable voting behaviour of asset managers: Do they walk the walk?
This paper analyses a decade of voting data with more than 20 million observations to investigate asset manager characteristics that influence environmental, social and governance (ESG) voting patterns. Asset managers mostly vote against social and environmental proposals. Despite increased attention to sustainability, asset managers hardly voted in favour of these proposals.