This guide outlines Australia’s new climate-related financial disclosure requirements commencing in 2025. It defines reporting thresholds, timelines, and compliance pathways for entities based on size and emissions reporting status, and details implementation steps aligned with AASB and IFRS standards for climate and sustainability reporting.

This report analyses how early adopters are implementing the TNFD framework, highlighting integration with climate disclosures, flexible use of the LEAP approach, and application of data tools. Insights show how businesses align nature-related risks with strategy and reporting, with regional uptake led by Asia Pacific and Europe.

The PRI’s Pathways tool supports investors in aligning portfolios with sustainability goals. It provides guidance on implementing responsible investment practices, frameworks for transitioning to net zero, and resources to assess portfolio alignment with environmental and social outcomes. The tool is structured for practical application across different asset classes and strategies.

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.

Companies excelling in disability inclusion earn higher revenue, profit, and productivity. Despite rising interest, action lags. Barriers include disclosure fears and cost assumptions. The report introduces a five-part “A List” framework—Access, Awareness, Advocacy, Action, Accountability—to guide inclusive practices and improve organisational and financial outcomes.

This benchmark series provides an annual analysis of board diversity across ASX300 companies. It tracks representation beyond gender, covering areas such as cultural background, skills, age, tenure, and independence. The series offers longitudinal insights to assess diversity trends and board composition in the Australian corporate sector.

Chief Executive Women (CEW) is an Australian organisation uniting over 1,200 senior women leaders across sectors to advance gender equity. CEW offers leadership programs, scholarships, and conducts research to support women's progression into executive roles. Its members collectively oversee more than 1.3 million employees and $749 billion in revenue.

The Disability Equality Index is a benchmark series assessing corporate performance in disability inclusion across multiple markets. It provides organisations with a structured tool to evaluate, compare, and enhance their inclusive practices aligned with sustainability and governance expectations.

Disability:IN is a global nonprofit organisation advancing disability inclusion in business. It partners with leading companies to promote inclusive practices through initiatives like the Disability Equality Index, supplier diversity certification for disability-owned businesses, and leadership development programs. Disability:IN also hosts an annual Global Conference & Expo.

This report outlines how embedding just transition principles in climate strategies supports equitable decarbonisation. It presents trends, case studies, and a UNDP framework guiding countries to integrate socio-economic considerations into their Nationally Determined Contributions and Long-Term Strategies, promoting inclusive, sustainable development in line with the Paris Agreement.

Drova’s ESG Stakeholder Materiality Assessment is a digital tool designed to identify and prioritise environmental, social, and governance issues relevant to an organisation and its stakeholders. Aligned with frameworks such as the Global Reporting Initiative (GRI), it facilitates stakeholder engagement and produces a materiality matrix to inform sustainability strategy. The platform streamlines the assessment process, reducing time and cost compared to traditional methods.

This report offers practical guidance for investors engaging companies on managing conflict-affected and high-risk area (CAHRA) exposure. It highlights legal obligations, best practices in heightened human rights due diligence, and governance strategies, drawn from pilot dialogues with tech and renewable energy firms. Recommendations target risk mitigation aligned with global standards.

This report introduces the saliency-materiality nexus, a framework linking severe human rights harms to financially material risks in conflict-affected areas. It highlights case studies totalling over $85 billion in losses and offers guidance for investors on due diligence, portfolio risk management, and alignment with legal and ethical responsibilities.

Heartland Initiative is a nonprofit investor advisory organisation dedicated to advancing human rights in investment. It collaborates with institutional investors, civil society, and policymakers to address systemic risks and promote responsible investment practices. Heartland offers tailored learning services and fosters environments that integrate human rights considerations into business strategies.

The UN PRI’s Human Rights Due Diligence Tool for Real Estate Investors provides a structured approach to identify, assess, and manage human rights risks in property investments, aligning with international standards such as the UN Guiding Principles and OECD Guidelines. It supports responsible investment decision-making.

This guide outlines a structured approach for investors to identify and prioritise human rights risks across countries, sectors, and companies. It supports due diligence through risk mapping, severity assessment, and prioritisation frameworks, promoting responsible investment aligned with international human rights standards.