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Corporate governance principles and recommendations: 4th edition
The report sets out eight principles and thirty-five recommendations of corporate governance practices for listed entities on the Australian Securities Exchange (ASX). The principles and recommendations address emerging issues around culture, values, and trust. It includes governance standards around disclosure, gender diversity, corporate reporting, risk management and director remuneration.
The carbon boomerang: Litigation risk as a driver and consequence of the energy transition
This report discusses and identifies climate change related litigation risks as drivers and consequences of an energy transition. It presents a taxonomy of those risks and analyses them in the broader context of the financial risk associated with them.
Safeguarding human rights defenders: Practical guidance for investors
Provides targeted guidance for minority shareholders with investments in public equities and limited partners in private equities on how to identify, prevent, and mitigate risks to human rights defenders throughout their investments. Human rights defenders are individuals who, individually or with others, act peacefully to promote or protect human rights.
Inclusive business: What it is and why it matters
This report examines the concept of inclusive business as a means of enabling disadvantaged populations to participate in economic activity and share economic value. The report provides a comprehensive discussion of what an inclusive business initiative comprises and contains examples showing how they address social challenges.
Can government policies that drive strong economic outcomes for the private sector alleviate poverty?
The report examines how the adoption of policies that drive strong economic outcomes for the private sector often reduce poverty in the developing world, primarily through opportunities for job creation. In particular, the report calls for policies that promote greater access to credit and the protection of minority investors.
Governing the commons: The evolution of institutions for collective action
Elinor Ostrom examines the management of common-pool resources such as rivers, bridges and grazing areas. Ostrom discusses the ‘tragedy of the commons’ and environmental, economic and social threats to common-pool resources. Ostrom applies political and economic theory and policy literature to discuss potential solutions and challenge conventional approaches.
Women on boards and the human capital connection
Companies with a gender diverse board and stronger talent management practices enjoyed higher growth in employee productivity compared to companies with a diverse board only or with strong talent management practices only. Companies with mostly male boards and lagging talent management practices had the lowest rates of employee productivity growth.
Providing decent work for young workers, parents and caregivers
Provides guidance for companies to fulfil their responsibility to support the decent work of young workers, parents and caregivers across their supply chains. Includes a case study on IKEA’s approach to supporting children’s rights and a second case study on Wipro’s approach to gender diversity.
How to report on the SDGs: What good looks like and why it matters
Corporate action towards the United Nations Sustainable Development Goals (SDGs) will be fundamental to achieve necessary progress. This report aims to guide corporations on how and why to report on the SDGs and gives an overview of current progress based on the top 250 global companies.
Universal circular economy policy goals: Enabling the transition to scale
As industries and governments move towards the circular economy, clear and aligned direction is needed for a rapid transition to scale. This paper proposes five universal policy goals that can help governments build healthier economic recoveries and lower the costs of transition for businesses across sectors.
Ethics in the boardroom: A decision-making guide for directors
This report guides company directors in making ethical decisions in the boardroom. It seeks to support and strengthen a board’s capacity to reason by providing a decision-making framework, key questions to frame board deliberations and practical examples of ethical dilemmas.
Implementing the Taskforce on Climate-Related Financial Disclosures (TCFD) recommendations: A guide for asset owners
The guide sets out a practical framework to support asset owners in implementing the Taskforce on Climate-related Financial Disclosures (TCFD) recommendations. The guide focuses on the actions that asset owners can take to improve processes around governance, strategy, risk management and metrics/targets for managing climate risks and opportunities.
Relationship-to-profit: A theory of business, markets, and profit for social ecological economics
Supporting post-growth transformation, this doctoral thesis posits a new theory: relationship-to-profit theory. This explains the social and ecological implications of how businesses relate to profit, and argues that for economies to be sustainable businesses and markets should treat profit as a means rather than an end-in-itself.
Looking beyond traditional gender lens investing approaches using Access Impact Framework in support of SDG 5: Gender equality
This report describes how Cornerstone Capital's Access Impact Framework enables investors to invest in opportunities to achieve gender equality and empowerment of girls, aligning with Sustainable Development Goal (SDG) 5.
The European commission action plan: Financing sustainable growth
The report provides an explanation of the ten reform areas included in the European Commission Action Plan (2018), as well as possible impacts for investors. Four of these actions: taxonomy, disclosure and duties, benchmarks and investment advice were submitted as regulatory proposals to the European Parliament in 2018.
Directors' liability and climate risk: Comparative paper - Australia, Canada, South Africa and the United Kingdom
The report provides a high-level legal analysis of directors' duties that relate to climate risk in four major Commonwealth countries: Australia, Canada, South Africa and United Kingdom. It captures the evolving priorities of organisations and their need to provide greater transparency on climate risks.