Library | ESG issues
Targets & Accountability
Targets and accountability are essential for ensuring organisations and governments follow through on commitments to sustainability, climate action, and social responsibility. Setting measurable and transparent targets such as net-zero goals, emissions reductions, diversity benchmarks, and human rights protections allows for tracking progress and holding entities accountable. Clear, data-driven targets strengthen stakeholder trust and help align financial and business strategies with long-term sustainability objectives.
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Shareaction's insuring disaster benchmark series
The "Insuring Disaster" series by ShareAction evaluates the responsible investment and underwriting practices of the world's largest insurers, focusing on their approaches to critical environmental and social issues. This benchmark series highlights the industry's impact on climate, biodiversity, and human rights, offering actionable recommendations for improvement.
Developing a biodiversity policy: A technical guide for asset owners and investment managers
This guide provides asset owners and investment managers with a structured approach to developing a biodiversity policy. It outlines the importance of addressing biodiversity loss, offers a five-step process for integrating biodiversity considerations into investment practices, and details key components of a comprehensive biodiversity policy, including governance, target setting, and risk management.
Natural Capital Protocol
The Natural Capital Protocol provides a step-by-step guide for businesses to measure, value, and integrate natural capital into their operations. Divided into 9 stages, this comprehensive guide offers a practical approach to assess material risks and opportunities, communicate with stakeholders, and make informed decisions towards sustainable business practices.
Sustainable aviation fuel policy in the European Union (EU)
The EU is developing a policy framework for sustainable aviation fuels (SAFs) to achieve net zero aviation. The ReFuelEU Aviation Initiative mandates SAF blending, with targets rising to 70% by 2050. Supporting measures include the Net Zero Industry Act and the EU Emissions Trading Scheme. Significant investment is required for this transition.
Lifetime emissions from aircraft under a net-zero carbon budget
The report evaluates the aviation sector's ability to meet net-zero CO2 emissions by 2050. It projects that current fleet emissions will exhaust half the sector's carbon budget by 2032, necessitating zero-emission aircraft by the mid-2030s to achieve climate goals.
The challenges of scaling up e-kerosene production in Europe
The report highlights the EU's efforts to meet sustainable aviation fuel targets through various projects. Despite a projected 1.7 Mt production capacity by 2030, challenges include regulatory loopholes, high production costs, limited renewable resources, and dependency on biogenic CO2.
Global sector strategies: Investor actions to align the aviation sector with the IEA's 1.5°C decarbonisation pathway
The report outlines investor actions needed to align the aviation sector with the IEA's 1.5°C decarbonisation pathway, emphasising sustainable aviation fuels, significant investment in new technologies, demand management, and avoiding carbon offsets. It aims to accelerate the sector's transition to net-zero emissions, ensuring climate goals are met by 2050.
The high-integrity sustainable aviation fuels handbook
The handbook provides introduction to sustainable aviation fuels (SAF) and guidance for the development and deployment SAF. It emphasises the need for robust sustainability criteria, transparent accounting systems and a life-cycle assessment approach to ensure significant emissions reductions compared to conventional jet fuel. It also offers policy recommendations to support the growth of SAF in the aviation industry.
State of nature-related disclosures: Assessing TNFD alignment of nature-related disclosures by firms in high-risk sectors
The report evaluates the alignment of firms' nature-related disclosures with the TNFD framework. It covers eight priority sectors, highlighting disclosure gaps and providing recommendations for improvement to ensure comprehensive, high-quality nature-related reporting.
Making net-zero aviation possible: An industry-backed, 1.5°C-aligned transition strategy
The report outlines a 1.5°C-aligned transition strategy for decarbonising the aviation sector by 2050. It provides tools and milestones, to guide public and private sector decision-makers in achieving net-zero greenhouse gas emissions through sustainable aviation fuels, novel propulsion technologies, and efficiency improvements. The strategy emphasises collaboration across the aviation value chain to meet the ambitious climate targets.
Net Zero Investment Framework 2.0
The Net Zero Investment Framework (NZIF) 2.0, updated in June 2024, provides guidelines for investors to align their portfolios with the Paris Agreement goals. It includes detailed methodologies for various asset classes, governance, strategic asset allocation, and policy advocacy, focusing on achieving real economy emissions reductions through independent fiduciary decisions.
How corporate climate change mitigation actions affect the cost of capital
This study explores how corporate climate change mitigation actions influence the cost of capital for Japanese firms from 2017-2021. It finds that higher carbon intensity increases the cost of equity, debt, and overall capital. Climate-related disclosures lower the cost of equity and overall capital, despite raising debt costs.
Nature-positive strategy: Practical guidance for corporates
This practical guidance report provides a principles-based approach that equips corporates with an understanding of the value of nature, identifies key frameworks, and encourages a call to action. It suggests implementing “no regrets” actions for risk mitigation while progressing work on key frameworks. It further recognises that taking actions now will create business value.
Global survey of nature risk management at financial firms 2024: A discipline in its infancy
The survey highlights the nascent stage of nature risk management in financial institutions. It covers governance, strategy, risk management, metrics, scenario analysis, and disclosures. The survey reveals low maturity levels but underscores the importance of integrating nature risks into financial practices to enhance resilience and sustainability.
An introduction to responsible investment: Biodiversity for asset owners
This introductory guide for asset owners explores the financial risks and opportunities associated with biodiversity loss. It explains the relevance of biodiversity to investment processes and outlines how asset owners can incorporate biodiversity considerations into their responsible investment policies, stewardship practices, and disclosures.
ShareAction's voting matters series
Voting Matters are benchmark-series reports by ShareAction evaluating the proxy voting behaviour of asset managers on environmental and social issues. This report analyses the voting patterns of major asset managers to determine their commitment to responsible investment practices.
