Library | SASB Sustainability Sector


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Global compact local networks: Accelerating national SDG implementation

The report emphasizes the role of responsible business in advancing the Sustainable Development Goals (SDGs) and highlights the importance of local networks in mobilizing a global movement of companies committed to advancing the SDGs through capacity-building, awareness-raising, and collaboration.

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.

Holistic portfolio construction with an impact lens: A vital approach for institutional asset owners in a changing world

This report highlights the importance for Institutional Asset Owners (IAOs) to apply an impact lens approach to their portfolio construction. By creating impact philosophies and policies, IAOs can align impact thematic(s) and drive an evolution towards providing both impact and financial returns to their beneficiaries.

New frontiers in value creation: A guide to impact value creation in collaboration with impact capital managers

9 February 2024
This report explores new frontiers in impact value creation across private markets. It discusses key considerations for financial materiality of impact, sources of impact value creation, and modalities for impact value creation with a focus on case studies.

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.

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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