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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Sustainable investing and bond returns
A research study conducted by the Barclays Research team seeking to assess the link between environmental, social and governance (ESG) ratings and credit portfolio performance. In addition, the report provides a general overview over sustainable investing and the top trends driving the rapid rise of its popularity.
T100 Powered Ascent report: Insights from the frontiers of impact investing 2018
The Powered Ascent report is the second in the T100 Impact Portfolio Series. The T100 Project is a longitudinal study of the impact investing experience of Toniic 100% Impact Network members. The report combines an analysis of investment portfolio data from 76 members with stories of their personal journeys.
Fixed income: An introduction to responsible investment
This guide provides an introduction on how investors can consider environmental, social and governance (ESG) issues when assessing fixed income instruments and their issuers. It outlines options for how to include ESG issues when building a fixed income portfolio and when working with issuers on how they manage ESG issues.
Fixed income investor guide: Putting responsible investment into practice in fixed income
This is a guide for fixed income investors to implement responsible investment (RI) principles. A key application is using environmental, social and governance (ESG) integration to determine an issuer's creditworthiness. Motivations for applying RI in fixed income vary from pursuing financial value through the management of risks and opportunities to ethical motivations and reputational concerns.
The 2019 ethical fashion report: The truth behind the barcode
The 2019 Ethical Fashion Report is Baptist World Aid's sixth consecutive report on labour rights and environmental management that grades 130 companies on their systems to mitigate against the risks of forced labour, child labour, and exploitation in their supply chains.
Protecting our best interests: Rediscovering fiduciary obligation
ShareAction (formerly FairPensions) report on the fiduciary obligations of different types of investors, exploring how the interpretation of this relationship has shifted from its traditional meaning. A detailed analysis concludes with recommendations for government departments, regulators and investors, to ensure that fiduciary principles are indeed protecting beneficiaries.
FTSE Russell
FTSE Russell is a global provider of benchmarks, analytics and data solutions with multi-asset capabilities. It is a wholly owned subsidiary of London Stock Exchange Group, and is a unit of its Information Services Division.
Barclays
British investment bank and financial services company operating mainly in the United Kingdom and Untied States. The bank operates in four main segments: personal banking, corporate banking, wealth management and investment management.
Climate risk disclosure by Australia’s listed companies
Due to the foreseeable risk of climate change that companies face today, the Australian Securities and Investments Commission has conducted a surveillance project examining climate risk disclosure of companies in the ASX-300. ASIC's report sets out findings and high-level recommendations for listed companies and their directors on climate risk disclosure.
Sustainable signals: Individual investor interest driven by impact, conviction and choice
The report highlights key findings from Morgan Stanley’s Sustainable Signals survey. It focuses on individual investor attitudes, adoption rates and barriers to sustainable investment’s position in mainstream strategies. It supports the case for asset managers and financial advisors to expand solutions and capabilities in order to keep pace with increasing investor demand.
From risk to resilience: Engaging with corporates to build adaptive capacity
This report outlines how investors can identify whether certain companies are at a heightened risk as a result of extreme weather events. Additionally, it addresses how communications between corporate companies and investors can mitigate these risks and respond accordingly, thus promoting better adaptability to the financial risks of climate change.
Modern slavery reporting - Guide for investors
This report aims to guide reporting entities and investors on the requirements of the Australian Commonwealth Modern Slavery Act 2018. It informs and provides suggestions to companies and investors on how to identify, manage and reduce the risks and impacts of modern slavery.
Deloitte Touche Tohmatsu Limited (Deloitte)
Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax, and related services. Formed over 150 years ago, Deloitte employs approximately 286,000 people in 150 countries and territories, including over 8.000 people located in 14 offices across Australia.
In focus: Addressing investor needs in business reporting on the SDGs
This report aims to integrate Sustainable Development Goals (SDGs) into the business reporting process. This is done by providing perspectives and recommendations on key parameters to effectively inform investor decision-making processes. This report builds on current available disclosures and does not intend to create a new reporting framework.
A portfolio approach to impact investment
This paper is a practical guide on how to build and analyse a portfolio of impact, which is based on a graphical assessment of impact investments along the dimensions of impact, risk and return. The framework offers insight into the construction of a target profile, mapping individual investments and aggregate portfolios, as well as risk management.
Integrating the SDGs into corporate reporting: A practical guide
This guide builds on earlier work, in particular, the SDG Compass developed by the United Nations (UN) Global Compact, Global Reporting Initiative (GRI), and the World Business Council for Sustainable Development (WBCSD), which offers a starting point for companies approaching the SDGs, including resources. This practical guide does not create a new reporting framework. Rather, it outlines a three-step process to embed the SDGs in existing business and reporting processes.