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GOAL 12: Responsible Consumption and Production

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Good practice toolkit: Strengthening modern slavery responses

Australian Human Rights Institute
This toolkit provides guidance on improving business practices under Australia's Modern Slavery Act. It emphasises effective stakeholder and supplier engagement, human rights due diligence, and the use of digital technologies. The toolkit includes practical examples and recommendations for businesses, governments, and civil society to better combat modern slavery.
Research
6 July 2023

Climate TRACE

Climate TRACE is a comprehensive tool for tracking global greenhouse gas emissions. Utilising satellite data and AI, it provides real-time insights, helping finance professionals assess environmental impacts and make informed decisions. This tool supports ESG integration and sustainability in financial practices.
Online tool/database

Energy transition risks and opportunities initiative's series

European Commission
Energy Transition Risk and Opportunities Initiative (ET Risk) provides finance professionals with tools to assess energy transition risks and opportunities. The project focuses on sustainable finance, ESG impacts, and climate change, helping users make informed investment decisions.
Benchmark/series

Briefing for finance: Biodiversity

Accounting for Sustainability (A4S)
This briefing highlights how businesses' impact nature and the significant economic and environmental consequences of biodiversity loss. It explores the risks of biodiversity loss and opportunities of investing in nature-based solutions, and offers recommendations for finance professionals to mitigate potential negative impacts and embed biodiversity considerations into decision-making processes.
Research
27 May 2022

Exploring the cooperative economy report 2023

World Cooperative Monitor
The 2023 World Cooperative Monitor Report provides rankings of the top 300 global cooperatives by turnover and GDP per capita. It highlights the economic impact and member benefits of cooperatives, offering insights into their performance, sustainability, and contribution to local communities and development goals.
Research
30 January 2024

ShareAction's voting matters series

ShareAction
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.
Benchmark/series

The Authenticity Advantage

future.focus
This benchmark report highlights the link between authentic sustainability and improved business outcomes in Australian organisations. The report introduces the Authenticity Index™, measuring commitments, culture, and communication, demonstrating that high-scoring businesses experience better talent acquisition, productivity, retention, innovation, resilience, and profitability.
Research
11 December 2023

Is CSRD working for financial institutions? A look into how CSRD is being rolled out across the financial sector

Nordic Sustainability
The Corporate Sustainability Reporting Directive (CSRD), an ambitious EU regulation, demands increased transparency from financial institutions (FIs). Challenges include lack of sector-specific guidance and data collection difficulties. Despite the focus on reporting, FIs must use CSRD strategically to align financing with sustainability goals and ensure long-term compliance.
Research
16 April 2024

ForestMapper

Canopy Planet
ForestMapper is an interactive tool designed by Canopy to visually map ancient and endangered forests globally. It helps companies identify sustainable fibre sources and assess risks in their supply chains, featuring data layers on forests, species, carbon, and landscapes across various global regions.
Online tool/database

Great expectations: Is engagement living up to its promise?

PGIM
This report examines whether engagement activities deliver impactful sustainability outcomes, comparing systemic and company-specific engagement. It encourages investors to align engagement goals with investment views, distinguishes escalation mechanisms for equity and debt investors, and emphasises financial materiality for achievable, value-enhancing outcomes. Investors are reminded of their fiduciary responsibility to clients and stakeholders.
Research
20 March 2024

Social and Human Capital Protocol

Capitals Coalition (CapsCo)
This protocol sets out principles for valuing human and social capital, helping businesses to measure the value of community relationships and employee talent. The goal is to help businesses make truly sustainable decisions; however, this is a nascent field requiring more detailed data, and tailored techniques, to ensure more accurate results.
Research
5 March 2019

From impacts to dependencies: A first global assessment of corporate biodiversity risk exposure and responses

The report unveils a significant gap in corporate biodiversity risk management, with $7.2tn exposed despite a 29% adoption rate of biodiversity policies among 11,812 sampled companies. It emphasises the inadequate response to biodiversity risks, especially in sectors highly reliant on biodiversity.
Research
10 June 2022

Measuring what matters: Australia's first well-being framework

Australian Government
Measuring What Matters is Australia's first wellbeing framework, published in July 2023 by the Commonwealth of Australia. It seeks to deepen our understanding of how Australians are faring beyond traditional economic indicators. The framework includes 50 wellbeing indicators under the themes of healthy, secure, sustainable, cohesive, and prosperous societies.
Research
20 July 2023

Oxford principles for net zero aligned carbon offsetting

Smith School of Enterprise and the Environment (University of Oxford)
This 2024 framework of four principles and guidance for organisations and standard bodies involved in offsetting practices. The revised principles emphasise the need for urgency in the reduction of emissions and the closing of the carbon removal gap, while maintaining transparency and integrity in all projects.
Research
26 February 2024

Australian material flow analysis to progress to a circular economy

CSIRO
This report provides a comprehensive material flow account for Australia in 2019 to support the assessment of its circular economy progress. The report highlights key areas where policy interventions can improve material intensity, resource efficiency, and waste minimisation. It also evaluates Australia's circularity indicators and performs well on three proposed indicators.
Research
5 March 2024

RIAA's from values to riches series

Responsible Investment Association Australasia
This research series gauges Australians' and New Zealanders' awareness, attitudes, and practices around responsible and ethical investing. It provides insights into consumer sentiment and expectations regarding environmental, social, and governance (ESG) factors in investment decisions.
Benchmark/series
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