Library | SASB Sustainability Sector
All industries
Refine
463 results
REFINE
SHOW: 16
Guiding principles on business and human rights: Implementing the United Nations protect, respect and remedy framework
The United Nations Guiding Principles on Business and Human Rights is a report that implements the United Nations ‘Protect, Respect and Remedy’ framework, regarding the obligations of states and responsibilities of business to ensure that human rights are protected and respected throughout all business operations and ultimately remedied when breached.
Poverty Footprint
The Poverty Footprint is a tool that enables companies and partners to implement a people-centred assessment of corporate impacts on poverty. The report is used to better understand the impacts of operations and value chain on people and poverty, and to turn this learning into action.
Investing in the global green economy: Busting common myths
Analysis by FTSE Russell suggests that the transition to a sustainable green economy is a large investment opportunity, backed by global efforts to combat climate change and broader environmental challenges, that can deliver outperformance of the global equity market,
Planetary boundaries: Guiding human development on a changing planet
The planetary boundaries concept presents a set of nine planetary boundaries within which humanity can continue to develop and thrive for generations to come; a 'safe operating space'. Crossing these boundaries increases the risk of generating large-scale abrupt or irreversible environmental changes.
Climate risk disclosure by Australia’s listed companies
Due to the foreseeable risk of climate change that companies face today, the Australian Securities and Investments Commission has conducted a surveillance project examining climate risk disclosure of companies in the ASX-300. ASIC's report sets out findings and high-level recommendations for listed companies and their directors on climate risk disclosure.
Modern slavery reporting - Guide for investors
This report aims to guide reporting entities and investors on the requirements of the Australian Commonwealth Modern Slavery Act 2018. It informs and provides suggestions to companies and investors on how to identify, manage and reduce the risks and impacts of modern slavery.
In focus: Addressing investor needs in business reporting on the SDGs
This report aims to integrate Sustainable Development Goals (SDGs) into the business reporting process. This is done by providing perspectives and recommendations on key parameters to effectively inform investor decision-making processes. This report builds on current available disclosures and does not intend to create a new reporting framework.
The world's dumbest idea
An exploration into the problems that are present within the concept of shareholders value maximisation (SVM). Montier examines the history which has lead to the adaptation of this idea and the potential impact it has on the economy.
Circular economy: From review of theories and practices to development of implementation tools
The paper provides an overview of the literature on Circular Economy theoretical approaches, strategies and implementation cases. After analysing different Circular Economy approaches and the underlying principles, the paper then proceeds with developing tools for Circular Economy implementation. The tools discussed include a strategies database and an implementation database.
Integrating the SDGs into corporate reporting: A practical guide
This guide builds on earlier work, in particular, the SDG Compass developed by the United Nations (UN) Global Compact, Global Reporting Initiative (GRI), and the World Business Council for Sustainable Development (WBCSD), which offers a starting point for companies approaching the SDGs, including resources. This practical guide does not create a new reporting framework. Rather, it outlines a three-step process to embed the SDGs in existing business and reporting processes.
Framing the future of corporate governance: Deloitte governance framework
This report outlines the Deloitte governance framework which provides board members with an end-to-end view of corporate governance. The aim of the framework is to act as a tool for board members and executives to quickly identify potential opportunities to improve both effectiveness and efficiency within the organisation structure.
Human rights: The foundation of sustainable business
In December 2018, the world celebrated the 70th anniversary of the Universal Declaration of Human Rights (UDHR). Two of the Ten Principles of the UN Global Compact are derived directly from the Universal Declaration. The United Nations Global Compact is advocating for businesses to stand up for human rights, promoting uptake of the UN Guiding Principles on Business and Human Rights.
Implementing inclusive business models: How business can work with low-income communities
This paper makes the case for why businesses should implement inclusive business models and engage low-income populations along their value chains. It identifies common market constraints of inclusive business models and how to overcome them.
Global standards miss the nuance in local child labour
Research conducted by Young Lives on improving the current issue of child labour provided from a view that differs from the conventional approach: improving working conditions is more constructive than merely banning child labour altogether, as doing so would miss the social and economic nuances such as relationship ties, supporting families and gaining skills.
Business: It's time to act. Decent work, modern slavery and child labour
Decent work cannot exist where modern slavery and child labour persist, yet it is widespread across the globe. Nevertheless, a world with decent jobs can be realised with the help of companies.