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.

The report highlights the risks and challenges associated with businesses misrepresenting their sustainability credentials or strategies. The document elaborates on the subject with the help of multiple examples and practical guidelines to reduce legal and reputational exposure to businesses and corporations.

The report unveils a significant gap in corporate biodiversity risk management, with $7.2tn exposed despite a 29% adoption rate of biodiversity policies among 11,812 sampled companies. It emphasises the inadequate response to biodiversity risks, especially in sectors highly reliant on biodiversity.

The expected return of green securities relative to brown is a crucial impact measure for ESG investors, and the greenium is more negative in greener countries and over time. The equity greenium has become more negative over time. The proposed robust green score combined with forward-looking expected returns yields a more precisely estimated annual equity greenium.

Measuring What Matters is Australia's first wellbeing framework, published in July 2023 by the Commonwealth of Australia. It seeks to deepen our understanding of how Australians are faring beyond traditional economic indicators. The framework includes 50 wellbeing indicators under the themes of healthy, secure, sustainable, cohesive, and prosperous societies.

This report discusses the challenges in ESG investing for emerging markets due to varying standards in regulations and reporting. It also covers the importance of sovereign engagement and incorporating biodiversity in investment decisions. The lack of standardisation in data and regulation presents difficulties in generating sustainable investments.

The report illustrates increased NGO reporting, land use, and biodiversity incidents linked to industrial firms. With 31% of companies having no official management initiatives, investors are eager to address portfolio risks from biodiversity loss and deforestation. The report connects land use and biodiversity controversies with various risks, including operational, credit, market, physical, and systemic.

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.

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.

This report provides a comprehensive material flow account for Australia in 2019 to support the assessment of its circular economy progress. The report highlights key areas where policy interventions can improve material intensity, resource efficiency, and waste minimisation. It also evaluates Australia's circularity indicators and performs well on three proposed indicators.

This discussion paper highlights tools and opportunities for US investors to foster sustainable and responsible value creation in order to support more inclusive and thriving economy. It also discusses the risks posed to portfolios by social and environmental risks and how diversified investors can mitigate them.

The global bond market is crucial for the achievement of the Paris Agreement's climate goals. This report analyses the alignment of corporate bonds with these goals while identifying challenges and proposing potential solutions, including the use of asset-level data and revaluation of benchmarks.

This study aims to explore the definition of success in social impact investments and how to scale them up. Challenges such as negotiation, execution, and outcomes measurement were identified. Measures for supporting scaling include data sharing, funding, and intellectual property (IP) valuation.

Are ESG projects compatible with shareholder value? Managers face a challenge when they decide which ESG projects to select with limited clarity on allowed investments. The paper uses MSCI ESG ratings and Glassdoor employee ratings to demonstrate that high-calibre managers put their resources towards ESG projects and thereby enhance shareholder value.

This report discusses five sustainability trends that could impact investment portfolios over the long-term: climate change, multi-stakeholder driven society, resource degradation, demographic challenges, and technological revolution. The paper provides thought-provoking insight on the impacts of sustainability trends have on investment performance and how they are evolving investment decision-making frameworks.

This toolkit provides practical guidance for institutional investors to assess and address human rights risks within investment activities. With tools, case studies and standard-setting activities, this investor toolkit encourages proactive management of human rights risks.