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Climate change and economics 101: Teaching the greatest market failure
This report analyses 27 introductory economics textbooks used in the US that cover micro and macroeconomics to assess their treatment of climate change. Authors find limited coverage in texts and that most texts relate climate change to the negative externality of carbon emissions. Market solutions such as cap-and-trade and carbon taxes are recommended.
Climate risk governance guide: An introductory resource for directors on climate risk governance
The guide provides an introductory resource for directors on climate risk. It considers fundamental concepts, distinguishes key industries impacted by climate change, and outlines duties and expectations of directors. Governance and reporting frameworks are discussed, with due care and diligence emphasized for adequate disclosure.
The case for care: Catalysing investments into the care economy in South and Southeast Asia
This report provides insights for investors to catalyse investments in the emerging 'care economy' in South and Southeast Asia. The report identifies key gaps, challenges, and opportunities for individuals and institutions seeking to invest in childcare, eldercare, and other care-related services.
International IR framework
This report provides a summary of the International Integrated Reporting Framework. Integrated Reporting promotes a cohesive approach to corporate reporting by providing information about value creation, preservation, or erosion over the short, medium, and long term. Fundamental concepts, guiding principles, and content elements are detailed in this framework.
Don't #@!% the planet
This guide is created to share the experience of building a net-zero sustainability program. The guide is presented in two parts, and includes Atlassian's materiality assessment, the steps they took to reduce emissions, and their efforts to push beyond net-zero.
Greenwashing and how to avoid it: An introductory guide for Asia's finance industry
This report offers Asia's finance industry a comprehensive guide on greenwashing, including its definition and the risks it poses. The report also covers regulatory developments and guidance to tackle greenwashing, and provides practical steps to guard against greenwashing risks in the industry.
Creating city portraits: A methodological guide from The Thriving Cities Initiative
This report introduces a practical approach to visualizing sustainable urban development. Based on the 'doughnut' concept, the guide provides insight into the holistic nature of thriving cities and acts as a transformative tool for policymakers.
Rate the raters 2023: ESG ratings at a crossroads
This report explores the current landscape of ESG ratings. Investors are the primary customers for ESG ratings products and drivers of their evolution. Fifty-two percent of corporates and fifty-nine percent of investors have moderate trust that ESG ratings accurately reflect ESG performance.
Innovation: How does innovation drive change for gender inclusion in business, finance and investment?
This report examines how innovation is driving change for gender inclusion in business, finance and investment. Drawing from over 100 expert interviews and case studies, the report identifies a range of innovations that are making finance more inclusive for women and concludes with the most powerful actions for driving gender equality.
Five-step approach to stakeholder engagement
This is a comprehensive toolkit developed to help companies understand and respond to existing and emerging societal concerns through stakeholder engagement. It is based on the long experience of the authors and interviews with member companies and BSR employees.
Investing in the laws of war: International humanitarian law and the financial sector
The article reviewed the extent to which the country's financial sector incorporates IHL and conflict-related considerations in investment and operational decision-making. Findings from the unpublished confidential report reveal a lack of IHL awareness and significant knowledge gaps, highlighting the need to embed IHL into corporate policies and practices.
A roadmap for private investors: Investing to address gender-based violence
This is a guide for private investors to use their capital to address gender-based violence. It outlines strategies to make a difference using finance, offering tangible steps and guidance for decision making. Its goal is to challenge the status quo and foster innovation toward ending gender-based violence.
Water risks and financial market: Overview and analysis
This report explores water risks and opportunities in the financial sector. It provides an overview of tools and approaches to assess water risks, identifies potential actions to align with international water goals, and calls for greater integration of water considerations into financial decision-making.
Measuring what matters most: Seven systems transformations for benchmarking companies on the SDGs
This report provides guidance on developing benchmarks to transform systems towards achieving Sustainable Development Goals (SDGs). It identifies seven critical transformations: social, agriculture and food, decarbonisation and energy, circular, digital, urban, and financial systems. These benchmarks aim to hold companies accountable and drive meaningful change across industries to support sustainable development.
Xinjiang supply chain business advisory addendum
This US Government advisory highlights continuing reports of forced labour and human rights abuses in the Xinjiang Uyghur Autonomous Region, China, and reminds businesses of their obligations under relevant US laws. The report contains information on risks in supply chains and implementation and enforcement of relevant laws.
The Ethical Trading Initiative (ETI) base code
This report describes the ETI Base Code, an internationally recognised code of good labour practice promoting ethical trade. Its nine standards aim to protect workers and prevent exploitation in global supply chains. The code is implemented by forward-thinking companies, trade unions, and NGOs to promote decent work.