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20 results

The Authenticity Advantage

11 December 2023
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.
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In search of the true greenium

1 March 2024
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.
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Climate scorpion – the sting is in the tail: Introducing planetary solvency

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.
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The elephant in the room: Aligning global bonds markets with climate goals

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.
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Assessment of the six largest pesticide companies’ approaches to addressing biodiversity loss

31 October 2023
This assessment evaluates the approaches of six leading pesticide companies toward addressing biodiversity loss. None of the companies has committed to phasing out highly hazardous pesticides, and progress in reporting and disclosure is limited. Investors are urged to heed recommendations and use the report to guide engagements.
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Guidance and case studies for ESG integration: Equities and fixed income

The CFA Institute and Principles for Responsible Investment commissioned a survey on ESG integration, revealing that 56% of investors integrate governance into their equity analysis. Analysts may engage in ESG in fixed-income analysis to evaluate the risks and value of assets. ESG issues help investors arrive at estimates of fair stock value.
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Primer on climate change: Directors’ duties and disclosure obligations

This report provides an overview of contemporary evidence that climate change presents foreseeable, and in many cases material, financial and systemic risks that affect corporations and their investors. It discusses general climate obligations, directors' duties, disclosure obligations, and advice to directors, emphasizing the importance of embedding climate change in financial risk management, disclosure, and supervisory practices.
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Facilitating a circular economy for textiles workshop report

This report provides insights on the current status of circularity in the textile industry including waste generation, social and environmental impact, raw material use, and data challenges. The report highlights research needs, boundary-spanning tools, and standards to facilitate a circular economy.
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Truth in impact: A Tideline guide to using the impact investment label

4 August 2021
This report provides insights on sustainable investing labelling. Investors can self-classify and maintain market integrity through clear, accurate labelling backed by independent verification. The report offers a proprietary Framework for Impact Labeling, case studies, and observations about sustainable investing.
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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.
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