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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Nature investor toolkit: Understanding nature-related risks and opportunities and supporting investors to assess, engage and take action

Responsible Investment Association Australasia
The toolkit helps investors identify, assess, and manage nature-related risks and opportunities in their portfolios. It provides guidance on how to engage with stakeholders, evaluate investment impacts on nature, and explore emerging tools for nature-positive outcomes. The toolkit also highlights strategies to mitigate risks and seize nature-related investment opportunities.
Research
13 September 2024

Infrastructure for a climate-resilient future

Organisation for Economic Co-operation and Development (OECD)
The report outlines the critical role of climate-resilient infrastructure in addressing the increasing impacts of climate change. It emphasises the need for integrated planning, financing, and the adoption of nature-based solutions to enhance infrastructure resilience. The report also highlights the economic benefits and policy recommendations for building robust infrastructure systems globally, especially in developing countries.
Research
9 April 2024

FINRA's Fund Analyzer

finra
The FINRA Fund Analyzer helps finance professionals assess fees, expenses, and potential savings for mutual funds, ETFs, and exchange-traded products. It provides detailed cost comparisons and projections to support informed investment decisions. Suitable for evaluating long-term fund performance and cost efficiency in the UK and Australian markets.
Online tool/database

Aligning corporate value chains to global climate goals

Science Based Targets Initiative (SBTi)
This discussion paper explores the importance of scope 3 emissions in corporate climate targets. It discusses challenges in current scope 3 target-setting practices, potential solutions, and strategies for decarbonising value chains. The report aims to enhance corporate climate action, aligning businesses with global climate goals while promoting stakeholder engagement for future standards.
Research
30 July 2024

Modern slavery UK benchmark 2023

CCLA
The Modern Slavery UK Benchmark is a benchmark designed to assess UK-listed companies on their efforts to address modern slavery. It evaluates corporate disclosures, compliance with the UK Modern Slavery Act, and actions taken to find, fix, and prevent modern slavery within supply chains. The benchmark helps investors engage with companies and promotes improvements in corporate practices.
Benchmark/series
20 November 2023

Financing for sustainability: Asia-Pacific's ESG market opportunities

Action Exchange
The report examines the integration of ESG factors into mainstream finance in the Asia-Pacific region. It highlights challenges like greenwashing, regulatory uncertainty, and macroeconomic instability. It also outlines opportunities for sustainable finance growth, driven by data integrity, net-zero commitments, and evolving regulatory frameworks.

Research
8 May 2024

Turning strategy into reality: ESG implementation challenges in Australia’s finance sector

Action Exchange
The report highlights the challenges financial institutions face in embedding Environmental, Social, and Governance (ESG) strategies. It covers topics such as governance, skills gaps, data issues, and the critical role of the front office in driving sustainability goals, offering practical steps for overcoming these hurdles.
Research
20 October 2023

The real effects of supply chain transparency regulation – Evidence from Section 1502 of the Dodd-Frank Act

Section 1502 of the Dodd-Frank Act requires firms to disclose if they source conflict minerals from the Democratic Republic of Congo (DRC). The report shows that increased public attention leads to responsible sourcing, which mitigates conflicts in mining regions. Certified smelters play a key role in these efforts.
Research
12 June 2024

Combining AI and domain expertise to assess corporate climate transition disclosures

This paper introduces an assessment framework for corporate disclosures on climate transition strategies. It identifies 64 indicators from 28 frameworks, develops a natural language processing (NLP) tool to automate disclosure assessment, and analyses disclosures of carbon-intensive companies. The findings reveal that companies often prioritise reporting targets over concrete implementation actions.
Research
14 May 2024

IRMA Standard for Responsible Mining IRMA-STD-001

Initiative for Responsible Mining Assurance (IRMA)
The Standard for Responsible Mining sets out best practices for industrial-scale mining. It focuses on social, environmental, and economic aspects, providing third-party certification for responsible performance. The Standard covers areas such as community engagement, human rights, and environmental management, aiming to promote transparency, improve mining practices, and support positive legacies for communities and ecosystems.
Research
27 June 2018

A practical guide for business: Air pollutant emission assessment

Stockholm Environment Institute
This guide provides businesses with a framework to quantify air pollutant emissions along their value chains. It offers methodologies for assessing emissions from key sources such as electricity, fuel combustion, and transportation, helping businesses reduce pollutants and support better health outcomes and environmental sustainability.
Research
13 December 2023

Climate and Clean Air Coalition (CCAC)

Government Sponsored / Multilateral Organisations
Climate and Clean Air Coalition (CCAC) is a global partnership working to reduce short-lived climate pollutants like methane, black carbon, and HFCs. By focusing on key sectors, CCAC promotes strategies that simultaneously improve air quality and combat climate change. Explore their initiatives to support sustainable development and climate resilience.
Organisation
1 research item

The conflict minerals handbook: Your guide to compliance

Assent
This report outlines best practices for complying with conflict minerals regulations. It covers the definition of conflict minerals, due diligence processes, and the broader impact of responsible sourcing. Key guidelines include using the OECD Due Diligence framework and tools like the Conflict Minerals Reporting Template (CMRT) for supply chain transparency.
Research
18 July 2023

Practical guide to minerals due diligence implementation

Responsible Minerals Initiative (RMI)
This guide provides practical steps for companies to implement due diligence in their mineral supply chains, aligning with OECD, SEC, and EU regulations. It focuses on establishing strong management systems, identifying and mitigating supply chain risks, and ensuring compliance with responsible sourcing standards to prevent human rights abuses and support ethical mineral sourcing practices.
Research
3 February 2022

An introduction to key ecological concepts, financial opportunities, and risks underpinning aspirations for nature positive

The report introduces key ecological concepts critical to achieving a nature-positive future. It outlines the financial opportunities and risks involved, emphasising the need for collaboration between ecologists and business professionals to effectively implement nature-positive strategies. The report also highlights the challenges and complexities in aligning ecological goals with financial instruments.
Research
31 July 2024

Food Systems Dashboard

Johns Hopkins University (JHU)
The Food Systems Dashboard is a comprehensive tool providing insights into global food systems. It offers data on food production, consumption, and nutrition, enabling users to analyse and compare food systems across countries. This tool supports informed decision-making for improving food security and sustainability.
Online tool/database
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