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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Guide for responsible corporate engagement in climate policy: A Caring for Climate report
A 2013 report on the business community's engagement with climate change, and the best way for companies to implement policies that ensure greenhouse gas emissions are reduced whilst supporting the global economy. The report sets guidelines for why and how companies can provide constructive influences on public policy.
Tracking the transition
This report examines the impact of China’s coal-fired power companies, and their inaction in responding to climate change. The report presents China’s six largest listed power companies and their associated CO2 emissions, as well as recommendations for investors to act on.
ESG: Hyperboles and reality
An analysis drawing on a decade of environmental, social and governance (ESG) research to discuss theories of influence, the relationship between ESG and corporate value, and the usefulness of ESG assessments and ratings. The report aims to debunk myths associated with ESG as a commonly used evaluation within businesses and society.
Guidance on Sustainability-Linked Loan Principles
The Sustainability-Linked Loan Principles (SLLP) were originally published in 2019 and provide a framework to what is recognised as an increasingly important area of finance. A sustainability-linked loan is one that incentivises borrowers to improve sustainability performance targets. This guidance note should be read alongside the SLLP.
Sustainability-linked loan principles
The Sustainability-Linked Loan Principles (SLLP), originated in 2019 to provide a framework for this growing area of finance. This summary reviews the SLLP and its five core components. The SLLP have been developed by an experienced working party consisting of representatives from leading financial institutions.
Greenwashing risks in asset management: Staying one step ahead
The practice of greenwashing is a key regulatory concern in the UK, EU and globally. Greenwashing involves making misleading statements about sustainable products. This report examines how greenwashing occurs and the regulatory initiatives that have emerged to combat this. The report provides five steps firms can take to prevent greenwashing.
Australian Securities Exchange
Australian Securities Exchange (ASX) operates Australia's primary securities exchange. ASX uses technology to develop innovative, globally attractive solutions for customers, and creates value for ASX shareholders. ASX operates liquid, robust, reliable markets and is overseen by local and international regulators. ASX is one of the world’s top-10 listed exchange groups measured by market capitalisation.
Sustainability Policy Transparency Toolkit (SPOTT)
SPOTT is a free, online platform assessing commodity producers, processors and traders on their public disclosure regarding their organisation, policies, and practices related to environmental, social and governance (ESG) issues. Investors, buyers and others can use SPOTT assessments to inform stakeholder engagement, manage ESG risk, and increase transparency across industries.
Plastic Disclosure Project
Plastic Disclosure Project (PDP) is a multi-stakeholder, investor-supported global initiative to encourage the world's organisations to measure their annual plastic use and waste. With measurement, organisations can develop innovative strategies to efficiently use plastic, seize opportunities and avoid risks, all while reducing their environmental impact.
SDG bonds and corporate finance: A roadmap to mainstream investments
This report describes how a market for mainstream investments that contribute to the Sustainable Development Goals (SDGs), could be created with enough liquidity, scale, and diversification, to attract a range of investors. It inspires and guides companies, governments, and cities, to benefit from better funding while implementing the Paris Goals.
Global Governance Principles
The Global Governance Principles (GGPs) from the International Corporate Governance Network (ICGN) are corporate governance standards that act as a framework for well-governed companies to follow. The GGPs are widely applicable, irrespective of national legislative frameworks or listing rules.
Corporate climate transition plans: A guide to investor expectations
A climate transition plan is a time-bound plan that outlines how a company will align its business model with its decarbonisation goals. The report focuses on expectations for a climate transition plan, including interim and long-term emissions reductions, and strategies and actions to meet these targets.
FAIRR's meat sourcing engagement series
The Global Investor Engagement on Meat Sourcing is an investor engagement series that documents collaborative dialogue between institutional investors and major food companies on managing environmental and supply-chain risks associated with meat and dairy sourcing, with a focus on climate, water and governance considerations.
Climate solutions at work: An employee guide to drawdown-aligned business
This guide is for employees concerned about climate change and offers a suite of transformative actions that redefine business climate leadership by looking beyond “net zero”. It aims to democratise climate action so that all employees can contribute to climate solutions and helps employees across all sectors find their inroad.
Global ESG disclosure standards for investment products
This report presents the “Global ESG disclosure standards for investment products” developed by the CFA Institute to facilitate fair representation and full disclosure by investment managers in relation to how environmental, social and governance (“ESG”) issues are considered in an investment product’s objectives, investment process or stewardship activities.
Cutting carbon: What the rush to divest fossil fuels means for emissions reduction and engagement
This report focuses on the decarbonisation of listed equity portfolios in Australia, outlining current investor initiatives and commitments to support decarbonisation and energy transition. The report discusses carbon exposure metrics, company engagement and divestment strategies, and investing in climate solutions.