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Water footprint implementation

Commercial Research Providers
Water Footprint Implementation supports companies and governments with water accounting, sustainability assessment and water-footprint compensation. A spin-off of Water Footprint Network research, it delivers actionable insights for ESG reporting, water stewardship, water-footprint benchmarking and tailored reduction strategies to enhance resilience, reduce risk and foster sustainable water management.
Organisation
1 research item

Transition Pathway Initiative

Finance / Corporate Focused NGOs & Think Tanks
Transition Pathway Initiative (TPI) is a global, asset-owner-led initiative assessing companies’ preparedness for the low-carbon transition. Featuring open-access ESG benchmarks, it evaluates Management Quality and Carbon Performance across high-emitting sectors, aiding investor decision-making and promoting climate-aligned corporate governance and transparency.
Organisation

A recommended methodology for estimating and reporting the potential greenhouse gas emissions from fossil fuel reserves

World Resources Institute
This working paper presents a methodology for fossil fuel companies to estimate and disclose potential greenhouse gas emissions from their reserves. It outlines seven steps for calculating emissions, addressing combustion, leakage, and storage factors, with the aim of improving transparency and enabling comparison across companies and alignment with climate targets.
Research
23 March 2023

The greenhouse gas protocol: A corporate accounting and reporting standard

World Resources Institute
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.
Research
13 April 2004

Market Forces

Finance / Corporate Focused NGOs & Think Tanks
Market Forces works to hold financial institutions accountable for funding environmentally harmful projects. Based in Australia, it campaigns for banks, superannuation funds and governments to align investments with climate goals. Market Forces provides research, advocacy tools and transparency on fossil fuel financing to support climate-conscious financial decision-making.
Organisation

Plastics bank tracker

The Plastic Banks Tracker evaluates banks' roles in financing the plastics lifecycle, focusing on single-use plastics. It assesses banks across three phases—acknowledgement, policy development, and implementation—using 21 criteria aligned with international standards. The tool aims to encourage banks to reduce financing for harmful plastic production and support sustainable alternatives.
Online tool/database

Corporate nature targets: Ensuring the credibility of EU-regulated commitments

World Wide Fund for Nature (World Wildlife Fund – WWF)
This report analyses EU corporate nature-target setting under the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards. It recommends aligning targets with Science Based Targets for Nature (SBTN) to enhance credibility, comparability, and ensure alignment with ecological thresholds, fostering transparency across corporate value chains and EU environmental objectives.
Research
15 October 2024

The visibility of climate-related disclosures by large Australian companies

This study examines the visibility of climate-related disclosures in reports from 28 large Australian ASX50 firms during 2022. It finds that disclosures on physical climate risks are generally limited and superficial, whereas opportunities from the transition to a low-carbon economy are more prominently highlighted, indicating selective disclosure practices across sectors.
Research
20 October 2024

IEEFA's Australian gas and LNG tracker

Institute for Energy Economics and Financial Analysis (IEEFA)
The IEEFA Australian Gas and LNG Tracker is an interactive tool offering bi‑annual updates on Australia’s LNG infrastructure, demand forecasts, export capacity and trade flows. It integrates data from sources such as Kpler, AEMO and IEEFA’s own analysis to enhance transparency in gas and LNG market dynamics.
Online tool/database

The value of NGO activism

NGO campaigns alleging environmental and social “E&S-washing” lead to negative stock and media responses, especially on financially material issues. Firms reduce direct emissions following climate-related allegations—often shifting them to supply chains. NGOs also prompt investor engagement, suggesting a monitoring role despite unintended consequences such as increased indirect emissions.
Research
2 April 2024

CEW's senior executive census series

Chief Executive Women (CEW)
This benchmark series tracks annual progress in women's representation in executive leadership roles across the ASX300. It provides a consistent and comparative overview of gender diversity trends, highlights structural barriers, and evaluates corporate efforts towards achieving gender balance in leadership.
Benchmark/series
18 September 2024

The saliency-materiality nexus: Addressing systemic risks to people and portfolios in a turbulent world

Heartland Initiative
This report introduces the saliency-materiality nexus, a framework linking severe human rights harms to financially material risks in conflict-affected areas. It highlights case studies totalling over $85 billion in losses and offers guidance for investors on due diligence, portfolio risk management, and alignment with legal and ethical responsibilities.
Research
23 August 2024

How to identify human rights risks: A practical guide in due diligence

Principles for Responsible Investment (PRI)
This guide outlines a structured approach for investors to identify and prioritise human rights risks across countries, sectors, and companies. It supports due diligence through risk mapping, severity assessment, and prioritisation frameworks, promoting responsible investment aligned with international human rights standards.
Research
5 June 2023

AIGCC's the state of investor climate transition in Asia

Asia Investor Group on Climate Change (AIGCC)
This benchmark series tracks the progress of institutional investors across Asia in integrating climate considerations into governance, investment, engagement, disclosure and policy advocacy. It provides a consistent and structured assessment framework to evaluate investor alignment with net zero pathways and climate-related financial risks and opportunities.
Benchmark/series

Investing in a pollution free ocean

Back to Blue
The report explores how ocean pollution poses financial, legal and reputational risks to businesses, particularly land-based sectors. It identifies data gaps as a barrier to effective decision-making and highlights opportunities in green chemistry, data innovation and sustainable finance. It recommends integrating ocean health into corporate and financial strategies.
Research
24 March 2025

Investor expectations for corporate just transition planning

Investor Group on Climate Change
The report outlines investor expectations for corporate just transition planning, offering a framework for assessing companies' strategies in transitioning to a net zero economy. It highlights key principles, including stakeholder engagement, economic stability, and social equity. Investors are advised to evaluate transparency, governance, and worker support measures to ensure responsible and sustainable corporate transitions.
Research
6 November 2024
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