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

From risk to resilience: Engaging with corporates to build adaptive capacity

Four Twenty Seven
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.
Research
30 June 2018

Modern slavery reporting - Guide for investors

Australian Council of Superannuation 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.
Research
30 November 2019

Deloitte Touche Tohmatsu Limited (Deloitte)

Commercial Organisations
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.
Organisation
7 research items

In focus: Addressing investor needs in business reporting on the SDGs

Principles for Responsible Investment (PRI)
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.
Research
31 December 2018

A portfolio approach to impact investment

J.P. Morgan Chase and Co.
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.
Research
1 October 2012

Integrating the SDGs into corporate reporting: A practical guide

Global Reporting Initiative
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.
Research
31 August 2018

The value of responsible investment

Investment Leaders Group
The research explores the moral, financial and economic justification for responsible investment, and the academic evidence underpinning future action. It concentrates on how ESG factors materially impact investment risk and returns, clarifying the agency of investors over non-financial value creation.
Research
31 December 2014

PricewaterhouseCoopers (PwC)

Commercial Organisations
PricewaterhouseCoopers (PwC) is among the leading professional services networks in the world. They help organisations and individuals create the value they’re looking for, by delivering quality in assurance, tax and advisory services.
Organisation
7 research items

How investors integrate ESG: A typology of approaches

Sustainalytics
Understanding how investors are applying the growing supply of corporate ESG information into their investment decision-making is increasingly important. This report aims to help investors navigate the rapidly changing responsible investing landscape by developing a typology that classifies approaches to environmental, social and governance (ESG) integration.
Research
30 April 2017

Global Reporting Initiative

Issue Focused NGOs & Think Tanks
Global Reporting Initiative (GRI) helps businesses and governments worldwide understand and communicate their impact on critical sustainability issues. This enables real action to create social, environmental and economic benefits for everyone. The GRI Sustainability Reporting Standards are developed with true multi-stakeholder contributions and rooted in the public interest.
Organisation
5 research items

Navigating the sustainable investment landscape

World Resources Institute
This paper informs asset owners about the current state of sustainable investing for US institutional investors. Drawing on the experiences of over 100 asset owners and investment professional as well as evidence from WRI’s own endowment the paper constructs a detailed outline of sustainable investing. It highlights the underlying motives and drivers, governance structures, relevant data and standards, investment vehicles, and key barriers that shape opportunities for implementation.
Research
31 December 2016

Corporate Knights

Specialist News Services
Corporate Knights produces research and rankings of financial products based on corporate sustainability performance and publishes a sustainable business magazine. The company is a certified B-Corp based in Canada.
Organisation
1 research item
PREV
30 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.