This benchmark report highlights the link between authentic sustainability and improved business outcomes in Australian organisations. The report introduces the Authenticity Index™, measuring commitments, culture, and communication, demonstrating that high-scoring businesses experience better talent acquisition, productivity, retention, innovation, resilience, and profitability.

This report outlines the risks financial institutions face due to land conversion and related financial crimes. It emphasises the convergence of land conversion with crimes like money laundering and corruption, highlighting the need for robust due diligence and risk assessment. It introduces an Environmental Crimes Financial Toolkit to aid institutions in mitigating these risks.

This toolkit offers practical guidance for investors to respect Indigenous rights. It covers understanding and incorporating these rights into investment policies, assessing and addressing impacts, and ensuring Free, Prior, and Informed Consent. This toolkit aims to mitigate risks and uphold international human rights standards.

The Corporate Sustainability Reporting Directive (CSRD), an ambitious EU regulation, demands increased transparency from financial institutions (FIs). Challenges include lack of sector-specific guidance and data collection difficulties. Despite the focus on reporting, FIs must use CSRD strategically to align financing with sustainability goals and ensure long-term compliance.

The "Banking on Climate Chaos" benchmark report examines global banks' financing of fossil fuel companies, highlighting trends and policy shifts impacting climate goals. This series offers critical insights into financial institutions' roles in supporting fossil fuel expansion and their climate commitments.

The report analysed the financial flows of 135 companies in ecosystem risk sectors and found that 22.1% (US$278b) of credit and 9.4% (US$65b) of investment came from EU-based financial institutions from 2015 to 2023. The report recommends that EU regulation should align finance with global environmental targets to prevent financial flows from contributing to ecosystem destruction.

This protocol sets out principles for valuing human and social capital, helping businesses to measure the value of community relationships and employee talent. The goal is to help businesses make truly sustainable decisions; however, this is a nascent field requiring more detailed data, and tailored techniques, to ensure more accurate results.

The report outlines Asia's challenges to decarbonising energy while driving economic development. It suggests there is significant room for improvement among regional banks and to achieve their commitments to the Paris Agreement, firms need to implement more stringent sustainable finance policies.

This final report identifies social risks and opportunities that can be addressed by trustees, industry, and policymakers. The guide outlines frameworks of good practice and materiality assessment, with data sources to support the assessment and provides practical assistance to enable consideration of social factors within their investments.

The report evaluates asset managers' strategies aligning with the Race to Zero goal of limiting global warming while considering the possibility of a different climate scenario. It finds impactful environmental approaches might pose fiduciary challenges. Authors propose revising commitments to enhance climate impact while upholding fiduciary duties.

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.

This research series gauges Australians' and New Zealanders' awareness, attitudes, and practices around responsible and ethical investing. It provides insights into consumer sentiment and expectations regarding environmental, social, and governance (ESG) factors in investment decisions.

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.