Library | ESG issues
Systems Thinking
Systems thinking is a holistic approach to problem-solving that focuses on how different parts of a system interact and influence each other over time. It helps leaders see beyond individual components like departments, markets, or financial statements to understand the broader dynamics, feedback loops, and long-term impacts of decisions. This perspective improves risk management, strategic planning, and operational efficiency by recognising interconnected relationships rather than isolated events.
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Unlocking the sustainable transition for agribusiness
This report examines how entrenched political and market structures hinder agribusinesses from transitioning to sustainable models. It identifies three systemic “lock-ins” and outlines how policy reforms, financial incentives, and political commitment can unlock agribusiness potential to drive food system transformation at scale and pace.
Greenhouse gas protocol land sector and removals initiative: Project overview
The greenhouse gas protocol’s land sector and removals initiative aims to develop internationally accepted corporate guidance for accounting and reporting emissions and removals from land use, bioenergy, and carbon removal. It seeks to improve transparency, support target-setting, and align with climate goals through a multi-stakeholder, science-based process.
The GHG protocol for project accounting
This report outlines standards and procedures for quantifying and reporting greenhouse gas (GHG) reductions from mitigation projects. It provides a framework to estimate baseline emissions, assess additionality, and apply consistent accounting principles. The guide supports transparency, credibility, and harmonisation across project-based GHG initiatives.
Corporate value chain (scope 3) accounting and reporting standard: Supplement to the GHG protocol corporate accounting and reporting standard
The Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides a consistent framework for measuring and reporting indirect greenhouse gas (GHG) emissions across a company’s value chain. It outlines 15 categories of Scope 3 emissions, offers guidance on boundary setting, data collection, and reporting, and aims to improve transparency, enable emissions reduction, and support strategic decision-making.
Opportunities for methane mitigation in agriculture: Technological, economic, and regulatory considerations
This report assesses cost-effective methods to reduce methane emissions from enteric fermentation, manure management, and rice cultivation. It outlines region-specific strategies and underscores the need for research, regulatory frameworks, and cross-sector collaboration to support implementation and scale-up of mitigation solutions.
Green and intelligent: the role of AI in the climate transition
Artificial intelligence (AI) can support the climate transition by reducing global emissions by up to 5.4 GtCO₂e annually by 2035 in the power, food, and transport sectors, surpassing its own energy footprint. Strategic government action is essential to ensure AI accelerates low-carbon solutions equitably and effectively.
Counterproductive sustainable investing: The impact elasticity of brown and green firms
Sustainable investing strategies that reallocate capital from brown to green firms may unintentionally worsen environmental outcomes. This study finds that green firms show minimal environmental improvement from lower capital costs, while brown firms become more polluting when financially constrained. Current investment approaches offer weak incentives for impactful emissions reductions.
The path to a new era for nuclear energy
Nuclear energy is gaining momentum as a reliable, low-emissions electricity source. The report outlines growth drivers, investment needs, emerging technologies such as small modular reactors, and policy frameworks required for scale-up. Financing challenges, supply chain risks, and workforce planning are key to realising nuclear’s role in future energy systems.
A typology of the climate activist
This paper presents a typology of climate activists based on their focus—internal (endogenous) or external (exogenous)—and their theory of change—collaborative or confrontational. It proposes 16 activist types across individual, group, coalition, and institutional levels to improve conceptual clarity around climate activism.
The triple gap in finance for agrifood systems
This report identifies significant planning, finance, and data gaps in climate investment needed to transition global agrifood systems. Annual climate finance must increase by at least 40 times to USD 1.1 trillion by 2030. Current national commitments underestimate actual requirements, highlighting the need for clearer targets and improved data collection.
A blueprint for best practice in investor collaborations
This guide provides practical steps for successful investor collaborations, helping investors navigate challenges, align on objectives and leverage collective influence. Drawing from expert insights and real-world case studies, it outlines effective governance, engagement strategies and resource management to drive measurable corporate and policy change through coordinated investor action.
Circle Economy's circularity gap report series
The Circularity Gap Report series, launched annually since 2018 by Circle Economy, offers key insights into the global circular economy. Each report focuses on vital topics driving action, from the first global metric in 2018 to industry and country perspectives in subsequent years.
Australian Sustainable Finance Capability Framework: Updated pilot version
The updated Australian Sustainable Finance Capability Framework outlines key competencies for roles in sustainable finance across Australia. It integrates First Nations perspectives, focuses on social and environmental sustainability, and guides skill development in areas such as strategy, risk management, and reporting to support sector-wide capability uplift.
CIM's impact report 2024
CIM’s FY2024 Impact Report details investments in social and affordable housing, disability accommodation, and carbon farming. The portfolio supported 260 homes, 114 SDA dwellings, and biodiversity-focused climate projects, while applying rigorous impact measurement. The report reflects lessons from emerging sectors and First Nations partnerships.
Recalibrating feedback loops: Guidance for asset owners and institutional investors assessing the influence of system-level investing
This report guides asset owners in assessing how their investments affect systemic environmental and social issues. It introduces a framework to align investment practices with system-level goals and improve financial system resilience. Case studies explore climate change, income inequality, and racial inequity to illustrate practical applications.
The imperative for impact management: Clarifying the relationship between impacts, system-wide risk and materiality
The report argues that managing environmental and social impacts is essential for sustainable financial performance. It connects impacts to both entity-specific and system-wide risks, urging enterprises, investors, and policymakers to adopt a unified, evidence-based impact management approach aligned with global sustainability goals and evolving disclosure standards.
