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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Indigenous investment principles

Indigenous Business Australia
This investment framework is for Indigenous organisations with accumulated capital. It outlines principles that empower local organisations to take control of their financial assets. It guides thinking about the purpose, governance and investment of financial resources to better protect interests for current and future generations, particularly for culture and heritage.
Research
31 December 2015

How to report on the SDGs: What good looks like and why it matters

Klynveld Peat Marwick Goerdeler International (KPMG International)
Corporate action towards the United Nations Sustainable Development Goals (SDGs) will be fundamental to achieve necessary progress. This report aims to guide corporations on how and why to report on the SDGs and gives an overview of current progress based on the top 250 global companies.
Research
1 February 2018

Time for AIA to prove their climate credentials

Institute for Energy Economics and Financial Analysis (IEEFA)
IEEFA report highlights AIA's discrepancies on its climate change commitments as visible from the carbon footprint of its portfolio. AIA, one of the world's largest financial firms and one of Asia's largest insurers, is estimated to hold up to US$6 billion in coal and coal-fired investments despite commitment to three global climate accords.
Research
31 December 2020

Implementing the Taskforce on Climate-Related Financial Disclosures (TCFD) recommendations: A guide for asset owners

Principles for Responsible Investment (PRI)
The guide sets out a practical framework to support asset owners in implementing the Taskforce on Climate-related Financial Disclosures (TCFD) recommendations. The guide focuses on the actions that asset owners can take to improve processes around governance, strategy, risk management and metrics/targets for managing climate risks and opportunities.
Research
3 May 2018

Unlocking Australia's sustainable finance potential

University of Technology Sydney
Recommendations on actions by Australian Government and finance sector for unlocking the potential of sustainable finance in Australia. The basis of these recommendations are the European Union's Action Plan on sustainable finance that was adopted by the European Commission in March 2018 and the likelihood of their success in Australia.
Research
13 June 2019

Net zero investment framework: Implementation guide

Ceres
This report provides a practical framework for investors seeking to implement net zero commitments. It builds on the draft Net Zero Investment Framework published in 2020 by the Institutional Investors Group on Climate Change, broadening to a global perspective.
Research
10 March 2021

Banking on a low-carbon future II: A ranking of the 20 largest European banks’ responses to climate change

ShareAction
This report ranks the 20 largest European banks based on their response to climate change as of the 6th December 2019. The report highlights that while the European banking sector is making progress in reflecting climate-related risks, there is need for greater integration of these risks fully into strategies, processes, risk management tools and transparency.
Benchmark/series
30 April 2020

Internal carbon pricing for low-carbon finance: A briefing paper on linking climate-related opportunities and risks to financing decisions for investors and banks

CDP
This paper makes the business case for financial firms to use an internal carbon price in investment and lending practices. Drawing on stakeholder insights, this paper provides guidance on how to best implement an internal carbon price to decarbonise portfolios and increase resilience in a low-carbon transition.
Research
31 July 2019

CDP

Issue Focused NGOs & Think Tanks
CDP is a not-for-profit organisation helping investors, companies and cities measure and manage their risks and opportunities on climate change. CDP are pioneers in environmental disclosure holding a comprehensive dataset on environmental actions to empower individuals, corporations and governments to make sustainable choices for people and the planet.
Organisation
4 research items

Sustainability: The bond that endures - Tools and insights for ESG investing in fixed income

BlackRock
BlackRock considers four key areas for environmental, social and governance (ESG) in fixed income: sustainable building blocks such as ESG indexes, a lens for considering the sustainability of government bond issuers, the financial relevance/materiality of ESG characteristics across different industries, and how to build sustainable portfolios using fixed income.
Research
19 November 2019

International Monetary Fund

Government Sponsored / Multilateral Organisations
International Monetary Fund is an organisation composed of 190 countries that work in collaboration to ensure the stability of the international monetary system. It engages in global financial and economic affairs to promote growth and sustainability as well as facilitate international trade and cooperation.
Organisation
5 research items

Getting to green: Showcasing leading approaches to climate change within the European banking sector

ShareAction
Banks are affected by climate change and have the ability to make an impact through their support and finance of certain industries. Banks must start setting precedent for ambitious climate disclosure. This paper provides recommendations on how banks can align their business models with the goals of the Paris Agreement.
Research
30 September 2018

The European commission action plan: Financing sustainable growth

Principles for Responsible Investment (PRI)
The report provides an explanation of the ten reform areas included in the European Commission Action Plan (2018), as well as possible impacts for investors. Four of these actions: taxonomy, disclosure and duties, benchmarks and investment advice were submitted as regulatory proposals to the European Parliament in 2018.

Research
31 July 2018

Directors' liability and climate risk: Comparative paper - Australia, Canada, South Africa and the United Kingdom

Commonwealth Climate and Law Initiative
The report provides a high-level legal analysis of directors' duties that relate to climate risk in four major Commonwealth countries: Australia, Canada, South Africa and United Kingdom. It captures the evolving priorities of organisations and their need to provide greater transparency on climate risks.
Research
31 October 2019

Investor toolkit: Human rights with focus on supply chains

Responsible Investment Association Australasia
The purpose of this toolkit is to help investors to engage constructively with the intention to encourage better practice from companies, thereby reducing human rights risks in supply chains. This toolkit focuses on practical engagement points with a business rationale.
Research
31 August 2018

In pursuit of deep impact and market-rate returns: KL Felicitas Foundation's journey

New Philanthropy Capital
The report is an update of NPC’s 2015 review of the KL Felicitas Foundation, Investing for impact: Practical tools, lessons, and results. It explores how the KL Felicitas Foundation’s impact investing portfolio balances social impact with financial return.
Research
30 April 2018
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