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GOAL 17: Partnerships to Achieve the Goal
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Impact at scale
This report by Social Ventures Australia explores the topic of impact at scale within the Australian social sector. It sets out key features of impact at scale, with Australian case studies highlighting different approaches in working towards this goal. The report aims to bring together a uniquely Australian set of perspectives on the topic, which is broadly missing in current literature.
Is CSRD working for financial institutions? A look into how CSRD is being rolled out across the financial sector
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.
Great expectations: Is engagement living up to its promise?
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.
Social and Human Capital Protocol
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.
Accounting for impact: Financial and sustainability reporting of relocating graves in South Africa
This report delves into reporting sustainability impacts alongside financial data, using the case of relocating graves due to mining in South Africa. It highlights the necessity of clearer disclosure guidelines, improved stakeholder engagement, cultural heritage preservation, and recognising societal implications beyond financial metrics. Companies must navigate complexities and prioritise transparency.
Empowering key development finance institutions in Asia to accelerate the decarbonization of the energy sector
The report outlines Asia's challenges to decarbonising energy while driving economic development. It suggests there is significant room for improvement among regional banks and to achieve their commitments to the Paris Agreement, firms need to implement more stringent sustainable finance policies.
Dhawura Ngilan - Business and investor initiative: A guide for businesses and investors
This report provides guidance for businesses and investors to respect Aboriginal and Torres Strait Islander heritage rights and implement environmental, social, and corporate governance principles. The Dhawura Ngilan (Remembering Country) vision is outlined and detailed recommendations for ethical investment practices are provided.
Oxford principles for net zero aligned carbon offsetting
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.
Climate scorpion – the sting is in the tail: Introducing planetary solvency
The report explores the risks and impact of climate change on a global scale. The report emphasises the need for a realistic risk assessment urgently and laying out a blueprint on developing a Planetary Solvency framework.
200 and counting: Global financial institutions are exiting coal
Financial institutions (FI) across the world are increasingly recognising the risks and opportunities connected to coal, and many are reducing their exposure to the industry. The number of FIs withdrawing from coal is rapidly increasing, and this report catalogues the global trend towards coal withdrawal.
Communicating the scientific consensus on climate change: Diverse audiences and effects over time
This study finds that communicating the scientific consensus on climate change increases understanding and engagement. Consensus messaging leads to updated beliefs across diverse audiences, with 40% of the original effect lasting 26 days. The treatment effect is most durable for those doubtful or dismissive of climate change.
Inside out inclusion: How to make better decisions and create an amazing team culture by valuing and including different viewpoints, styles and people
This report presents an inside-out inclusion model for improving team culture and decision-making. It covers how to improve self-awareness, value people, work together, make decisions, and adapt and grow. The model is backed by frameworks, tools, and reflection exercises.
Investing in influence: Investors, portfolio firms, and political giving
Increased institutional ownership of US corporations has led to a discussion about the benefits and risks of asset management companies in control. This paper examines whether the political preferences of institutional investors affect the political contributions of portfolio firms. The results suggest that a large acquisition by an investor is associated with increased political giving by both the investor and acquired firm.
Why circular business models fail and what to do about it: A preliminary framework and lessons learned from a case in the European Union
Circular business models fail to scale due to cultural, regulatory, economic, and technical barriers. This report proposes a preliminary empirical framework for linking circular business models to specific barriers and offers four lessons for managerial strategies.
Safe and just Earth system boundaries
This report sets safe and just Earth system boundaries (ESBs) for domains including climate, nitrogen, and phosphorus, and identifies sub-global ESBs for avoiding Earth system destabilization. Achieving these ESBs requires a systemic transformation across sectors and addressing drivers of Earth system change for a safe and just future.
Environmental sciences, sustainable development and circular economy: Alternative concepts for trans-disciplinary research
This report discusses the challenges and opportunities of trans-disciplinary research in environmental sciences. It explores three alternative environmental concepts: "environmental sciences", "sustainable development", and the increasingly popular "circular economy". The article clarifies their meaning and inter-relationship, helping trans-disciplinary researchers to understand the opportunities and challenges of each.