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Sustainable corporate governance and non-financial disclosure in Europe: Does the gender diversity matter?
This study explores the link between boardroom gender diversity and Environmental, Social and Governance (ESG) disclosure in European listed firms. The results show that having women directors improves ESG practices, potentially enhancing sustainable value creation for firms. The study recommends policy actions promoting gender equality in decision-making roles to further enhance corporate transparency and accountability.
Increasing female participation on boards: Effects on sustainability reporting
This study explores the relationship between board gender diversity and sustainability reporting using data from 2,116 banks over a ten-year period. Results indicate that having 22–50% female board members positively affects ESG disclosure, but beyond 50%, negative effects appear. It suggests that banks should mandate quotas to promote sustainable disclosure.
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.
Towards financing large-scale holistic landscape restoration in Europe: Recommendations for EU policy actors to attain inspirational, social, natural and financial returns
The report provides financing recommendations for large-scale holistic landscape restoration in Europe, addressing climate change, biodiversity loss, and food and water insecurity. It emphasises the effectiveness of landscape finance in promoting healthy ecosystems, offering practical frameworks for policymakers to accelerate impactful activities and align natural and community needs for comprehensive restoration.
Clearing the air: A case for investor action on air quality and a practical guide for getting started
This report summarises the health implications, financial risks, and actions investors and companies can take to reduce air pollution emit. It also highlights existing regulations across the world as well as upcoming sustainability reporting standards.
Global tipping points
The 2023 report explores ways to prevent potentially irreversible changes to the Earth's natural systems and recommends coordinated global action and governance. It also highlights positive tipping points in technology, economics, and society that can aid a sustainable future.
UN Environment Programme's adaptation gap report series
The Adaptation Gap Report series provides yearly updates on global progress in climate change adaptation. It assesses the status of adaptation planning, implementation, and finance, highlighting the increasing gap between the need for adaptation and the actions taken.
Adaptation, loss and damage: A global climate impact fund for climate justice
This report delves into climate justice amid anthropogenic climate change, advocating for a pilot Global Climate Impact Fund (GCIF). The fund aims to distribute the financial responsibility for the climate change transition based on attribution and contribution studies, employing standardised criteria. The report emphasises prioritising long-term resilience and sustainable development pathways.
Survival of the richest: How we must tax the super-rich now to fight inequality
This briefing paper highlights how taxing the super-rich is crucial in fighting inequality and addressing the multiple crises we are currently facing. The report provides practical solutions to raise taxes, while showcasing how decreasing economic inequality leads to decreasing gender, race, and colonial inequality.
Deconstructing ESG ratings performance: Risk and return for E, S and G by time horizon, sector, and weighting
This article evaluates the relevance of key environmental, social, and governance (ESG) issues and the importance of their pillars regarding risk and return using a comprehensive analysis of market performance. It additionally compares the weighting and performance of each pillar and key ESG issues.
Climate contract playbook: Edition 2
This report presents a playbook of precedent clauses designed to address climate change risks and opportunities across different sectors and financing scenarios. The clauses, drafted by Hogan Lovells lawyers from over 60 jurisdictions, can be used in corporate and finance agreements to help achieve the Net Zero targets of the UK Government and others.
Circular to management companies of SFC-authorised unit trusts and mutual funds ESG funds
The Securities and Futures Commission (SFC) released a new circular prescribing disclosure requirements and periodic assessments for SFC-authorised unit trusts and mutual funds that focus on environmental, social, and governance (ESG) factors. Fund managers must include comprehensive disclosures in annual reports and take regular steps to ensure ESG investments align with a fund's intention.
Building capacity for the Paris Agreement's Enhanced Transparency Framework: What can we learn from countries' experiences and UNFCCC processes?
This report outlines the necessity of capacity building to enhance transparency in the Paris Agreement. The report uses 13 case studies to highlight challenges in implementing transparency requirements and six lessons for effective capacity building. International initiatives and support programs are discussed to inform the construction of transparent and sustainable climate governance.
RIAA's benchmarking impact investing series
This is a series of benchmark reports providing comprehensive insights into the impact investing market in Australia. It covers investor motivations, market size, and performance metrics, aiding stakeholders in understanding and enhancing their impact investment strategies.
A well-being framework for cross-cultural assessment of development scenarios: A case study from North-Western Australia
This research paper evaluates the effectiveness of a well-being framework developed to assess alternative future development scenarios for the Martuwarra (Fitzroy River) in Western Australia. The framework was culturally sensitive and assisted a multicultural group in assessing scenarios. The study concludes that a well-being framework can support structured and transparent communication between culturally diverse groups.
'Signals of seriousness' for human rights due diligence
This discussion draft proposes a list of "signals of seriousness" that could inform administrative assessments of companies' HRDD efforts under potential EU legislation. The document provides comprehensive guidance on human rights and environmental due diligence and highlights key features of HRDD practices, offering critical insights to regulators seeking to enforce the proposed legislation.