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GOAL 12: Responsible Consumption and Production
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Resources, energy and modern slavery: Practical responses to managing risks to people
This report provides practical responses for managing modern slavery risks in the resources and energy sectors. Covering topics such as risk to people and business, human rights risks, and key responses for addressing these risks, the report is an essential guide for companies seeking to effectively identify and manage modern slavery risks.
The purpose action gap: The business imperative of ESG
This report examines the gap between what consumers and brands believe and how they act when it comes to purpose and sustainability. Based on studies of 2,500 consumers and interviews with 125 large consumer companies, the report offers valuable insights for businesses looking to meet consumer and investor expectations.
The role of women on boards in corporate environmental strategy and financial performance: A global outlook
This paper examines the relationship between board gender diversity and environmental strategy and financial performance of firms. Empirical findings indicate that women on boards promote proactive environmental strategies leading to a sustained competitive advantage in both short-term and long-term financial performance.
'Signals of seriousness' for human rights due diligence
This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.
Overcoming the myths of mainstream economics to enable a new wellbeing economy
This report discusses the flawed theoretical pillars of mainstream economics that support unsustainable environmental, social, and economic outcomes. The paper identifies paradoxes and delusions in theories related to efficiency, wealth, well-being, and economic growth. It argues that adopting a new approach that prioritises well-being can help overcome these challenges.
Greenwashing: A governance perspective
This report provides an overview of greenwashing practices and their impact. The report expounds on the various forms of greenwashing and highlights the need for governance professionals to ensure accurate claims by companies. It also touches on Australia's legal and regulatory environment as regards greenwashing and contains helpful advice on how to manage it.
Reimagining country investing: A guide to capturing opportunities, managing risks and integrating sustainable-investment objectives
The paper offers insights for global investors on the benefits of constructing a diversified portfolio with country and regional-market allocation. The paper analyses variables such as GDP growth, innovation, thematic and geographic-revenue exposure and macroeconomic risks, while highlighting the role of sustainable finance in the process.
Deconstructing ESG ratings performance: Risk and return for E, S and G by time horizon, sector, and weighting
This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.
Digital safety risk assessment in action: A framework and bank of case studies
This report contains a framework and case studies for digital safety risk assessment. The case studies cover topics such as trust and safety best practices, human rights due diligence, and child safety in gaming and immersive worlds.
How asset managers can set interim net zero targets that are fit for purpose: Responsible investment standards and expectations
This paper provides guidelines for asset managers to strengthen their interim net zero targets, help promote transparency, effective emissions reduction and promote responsible finance within a modern world faced with an ever-increasing problem of climate change and inequality.
What Doughnut Economics means for business: Creating enterprises that are regenerative and distributive by design
This guide is intended for businesses and individuals who want to implement Doughnut Economics principles. It provides guidance on how to redesign a business through its strategic decisions and operations by focusing on purpose, networks governance, ownership and finance. The paper explores barriers and innovations to sustainable business design.
Integrity matters: Net zero commitments by businesses, financial institutions, cities and regions
As the global community faces a climate crisis, the report recommends setting standards and criteria for achieving net zero emissions, addressing concerns about greenwashing, and calling for a just transition for developing countries. The report advocates for a collaborative 'ambition loop' to accelerate global efforts toward a sustainable future.
Recommendations of the Taskforce on Nature-related Financial Disclosures
This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.
How can businesses thrive in a sustainable economy?
How can businesses thrive while still respecting planetary boundaries and meeting the essential needs of all people? This report provides a framework for businesses to transition to sustainable models by addressing unsustainable characteristics and adopting regenerative and distributive practices. The report highlights examples of businesses implementing these strategies and provides a Sustainable Business Model Canvas for businesses and investors to assess alignment with a sustainable economy.
Collaborative for Frontier Finance
Collaborative for Frontier Finance (CFF) is a multi-stakeholder initiative that aims to increase access to capital for small and growing businesses in emerging markets. CFF works with diverse stakeholders- including local capital providers and institutional investors to accelerate financing solutions that target Small and Growing Businesses.
An industry infected: Animal agriculture in a post-COVID world
In light of COVID-19, this report explores the growing concerns that the animal protein industry is vulnerable to fostering diseases, supply-chain bottlenecks, and food safety issues. FAIRR promotes the Coller FAIRR Protein Producer Index, a tool for investors to analyse how companies address animal welfare, and worker and food safety.