Library | SASB Sustainability Sector
Coal
Refine
33 results
REFINE
SHOW: 16
State of nature-related disclosures: Assessing TNFD alignment of nature-related disclosures by firms in high-risk sectors
The report evaluates the alignment of firms' nature-related disclosures with the TNFD framework. It covers eight priority sectors, highlighting disclosure gaps and providing recommendations for improvement to ensure comprehensive, high-quality nature-related reporting.
Sustainable finance roadmap 2024
The Australian Government's 2024 Sustainable Finance Roadmap outlines a plan to mobilise private capital towards achieving net-zero emissions. It focuses on improving transparency in climate and sustainability reporting, enhancing financial system capabilities, and demonstrating government leadership. Key initiatives include mandatory climate-related financial disclosures, developing a sustainable finance taxonomy, and issuing sovereign green bonds.
Public to private divestment in Asia: trends and best practice
The database of Asian mergers and acquisitions (M&As) in high-emission sectors reveals a steady, not increasing, trend from 2020 to April 2024. This shift of high-emission assets from public to private ownership, totalling USD 5-9 billion annually, raises concerns about reduced transparency and accountability in emissions reporting. While not accelerating, this trend has negative implications for investor stewardship and emissions disclosure.
Australian material flow analysis to progress to a circular economy
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.
Climate horizons
This report explores how Australian companies and investors should manage and disclose climate-related risks and opportunities. It suggests scenario-based analysis is a key tool for this, which can be consistent with Australia's international climate commitments and the recommendations of the Financial Stability Board's Task Force on Climate-related Financial Disclosures (TCFD).
Leaders or laggards? Tax and revenue transparency of ASX listed mining, gas and oil companies
This report investigates the tax and revenue transparency disclosure policies of 20 ASX listed mining, gas and oil companies. It examines indicators deemed as "best practices" for conformity to standards, such as country-by-country reporting, mandatory disclosure legislation and The Extractive Industries Transparency Initiative. Recommendations are to move towards mandatory regulation and better disclosure.
A toolbox of sustainable crisis response measures for central banks and supervisors – second edition: Lessons from practice
This report is a toolbox of options for central banks and supervisors to align crisis response measures with climate and sustainability objectives. The second edition includes an extended analysis of sustainability-linked measures. It also highlights the importance of moving from voluntary to mandatory environmental reporting and recommends efficient disclosure to regulated financial institutions.
Geopolitics of the energy transition: Critical materials
This paper explores strategic approaches for ensuring a sustainable energy transition by investigating the geopolitical aspects of critical materials including their supply chain, responsible efficiency, emergence of new technologies, their impact on labour rights, as well as suggesting ways to mitigate their risks and boost cooperation between countries.
Bridging ESG silos: The intersection of climate change and modern slavery
This briefing for investors examines the intersection of climate change and modern slavery. It details how environmental and social risks are interconnected and can materially affect a company's long-term profitability. The report provides case studies and tools to help investors identify, assess, and respond to these risks in their portfolios.
Investor ESG guide on private security and human rights
This investor guide highlights that private security-related adverse human rights impacts are common and typically include excessive use of force, unfair working conditions and sexual exploitation. As fiduciaries, institutional investors are obligated to identify and mitigate these potential adverse impacts.
Industry influence on biodiversity policy: A pilot study demonstrating industry associations’ engagement on biodiversity-related policy and regulations
This report reveals that industry associations representing key sectors and some of the largest companies in the world are lobbying to delay, dilute, and block critically needed biodiversity policy in both the EU and US. The vast majority of engagement on specific policies and regulations is oppositional, seeking to roll back, weaken, or block policy.
Environmental beta or how institutional investors think about climate change and fossil fuel risk
This report examines how institutional investors think about climate change and fossil fuel risk. It finds that investors consider these issues subjectively and are primarily concerned with short-term investment horizons. The report argues that understanding investor perspectives is crucial for enhanced mechanisms both to mitigate GHG emissions and minimise climate change-related financial instability.
Climate governance study 2024: Moving from vision to action
This study reveals that Australian directors increasingly prioritise climate change as a material governance issue. However, stakeholders are pulling in a variety of directions, making it challenging for organisations to execute their climate strategies. Policy uncertainty poses the most significant obstacle for climate governance, although the implementation of mandatory climate reporting from July 2025 presents an opportunity for greater accountability.
Energy Darwinism II
This report analyses the financial implications of climate change, offering two scenarios: inaction and action. It examines the drivers, risks, and costs of transitioning to a low carbon mix and investigates funding mechanisms for this. The result is a clear vision of the opportunities and challenges in meeting global emission reduction targets.
Recommendations of the Taskforce on Nature-related Financial Disclosures
This report aims to provide a unified approach to the disclosure of natural dependencies, impacts and risks for financial institutions and corporates. As the issue of natural loss and climate change continues to grow, a harmonised way of tackling these risks needs to be agreed to safeguard against material impacts.
Taking the carbon out of credit: An integrated approach to removing climate emissions from lending
This report makes a complete case for banks and lending institutions to avoid further damaging of the climate. It provides both justification for why this is an important financial undertaking, and principles for how to go about and do it.