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
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
476 results
REFINE
SHOW: 16

Financial services and modern slavery: Practical responses for managing risk to people

Klynveld Peat Marwick Goerdeler International (KPMG International)
This report provides a guide on how to identify and treat human rights violations in the financial services sector. It is broken down into four parts to help the sector address modern slavery risks and develop more transparent reporting practices.
Research
24 February 2021

Corporate governance principles and recommendations: 4th edition

ASX Corporate Governance Council
The report sets out eight principles and thirty-five recommendations of corporate governance practices for listed entities on the Australian Securities Exchange (ASX). The principles and recommendations address emerging issues around culture, values, and trust. It includes governance standards around disclosure, gender diversity, corporate reporting, risk management and director remuneration.
Research
27 February 2019

The carbon boomerang: Litigation risk as a driver and consequence of the energy transition

Sustainable Finance Observatory
This report discusses and identifies climate change related litigation risks as drivers and consequences of an energy transition. It presents a taxonomy of those risks and analyses them in the broader context of the financial risk associated with them.
Research
30 September 2017

Vanguard Group: Passive about climate change

Institute for Energy Economics and Financial Analysis (IEEFA)
As the world’s second largest asset manager, Vanguard Group Inc. has the potential to become a climate action leader. Despite Vanguard’s commitment to the Net-Zero Asset Manager initiative, the report argues that Vanguard’s significant share in fossil fuel exposed companies demonstrates a passive attitude towards climate change.
Research
30 June 2021

Blueprint for responsible policy engagement on climate change

Ceres
This paper makes the investment case for businesses and investors alike to implement policies that align with the latest science on climate change. It provides a framework that stakeholders can use to mitigate climate risks and manage the transition to a net-zero carbon economy by 2050.
Research
31 July 2020

The emergence of foreseeable biodiversity-related liability risks for financial institutions: A gathering storm?

Commonwealth Climate and Law Initiative
This report proposes a framework for financial institutions to consider biodiversity-related liability risks in their broader assessment of financial risks associated with biodiversity. Understanding the potential of liability risks will help financial institutions identify, price and mitigate the direct and indirect impacts of biodiversity-related risks.
Research
31 August 2020

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
PREV
27 of 30
NEXT
Join or sign in to use Alma, Altiorem’s AI Agent. While the Altiorem library is free, Alma is exclusive to paying subscribers.