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Renewables and business: Cutting prices and pollution

Climate Council of Australia
This report shows how investment in renewable energy can reduce exposure to volatile electricity prices and future price hikes. Over 46,000 businesses have already invested in large solar installations, and 40% of businesses are considering similar initiatives. Local and State Governments are also supporting business investment in clean, affordable and reliable renewable energy.
Research
10 May 2018

Innovation and resilience: A global snapshot of social enterprise responses to Covid-19

British Council
This report offers a global overview of social enterprise responses to the Covid-19 pandemic. It identifies innovation and agility as critical factors for survival. However, it notes that women-led and youth-led social enterprises face higher closure rates, greater reductions in activity, and more limited access to government support.
Research
9 December 2020

Global compact local networks: Accelerating national SDG implementation

United Nations Global Compact
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.
Research
1 December 2018

Transition risks in the automotive sector

Kepler Cheuvreux
This report analyses the potential valuation of BMW, Daimler, and Volkswagen under two different climate change scenarios and pathways. The study reveals insights for equity analysis and company engagement with sensitivity to regional and technological factors. Authors present a warning not to see findings as investment recommendations or forecast.
Research
2 August 2018

Navigating the reporting landscape

Accounting for Sustainability (A4S)
This guide provides an introduction to sustainability-related reporting for finance professionals. It covers mandatory reporting requirements and reporting frameworks, as well as key reporting components for sustainability. The guide also explores recent developments in reporting standards and the accounting profession, highlighting the future of corporate reporting.
Research
19 July 2021

Directors' liability and climate risk: White paper on India

Commonwealth Climate and Law Initiative
This paper explores the legal obligations of directors in addressing climate risk and mitigating their environmental impact. This report studies the duties of directors in relation to trust and loyalty, competence, disclosure, and their application in the context of climate risk, according to existing company and securities laws in India.
Research
3 October 2021

Guidance and case studies for ESG integration: Equities and fixed income

Principles for Responsible Investment (PRI)
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.
Research
7 September 2018

Climate scenario analysis: Cement's financial performance under 2°c and 2.7°c

The report examines the financial implications of climate transition scenarios on the cement sector's future. It provides useful insights to company analysis and financial risk analysis for the cement sector, providing readers with a comprehensive understanding of the impact of climate transition scenarios.
Research
26 July 2018

A little less conversation, a little more action: 10 lessons learned from 10 years of helping investors to tackle climate

ISS
This report presents 10 lessons for investors on tackling climate change. Through this summary, the authors offer insights on methodologies for climate scenario analysis, the intersection of reporting and acting, an effective climate voting process, the role of regulators in transparent carbon neutral investments, among other topics.
Research
20 August 2021

Retiring oil and gas assets will have long-term financial and environmental impacts

Sustainable Fitch
Ageing oil and gas assets will have significant long-term financial and environmental impacts, with decommissioning costs rising steadily in coming decades. Asset retirement obligations could reach US$42 billion by 2024, posing considerable financial, logistical, and environmental challenges given limited financial assurance requirements, regulatory loopholes, and the complexity of decommissioning.
Research
13 January 2023

The good transition plan: Climate action strategy development guidance for banks and lending institutions: COP26-version

Climate Safe Lending Network
This guide is designed for banks and lending institutions to assist in the creation of a climate action strategy. The report analyses the challenges and solutions to financing transitions towards a climate-safe world, outlining a comprehensive seven-element framework, key tools for measuring alignment with Paris Goals, and numerous sector guidelines.
Research
1 February 2022

Prosperity without growth: The transition to a sustainable economy

The authors of this report argue that society's pursuit of economic growth has been detrimental to the environment and economic sustainability. The report challenges traditional thinking around the benefits of growth and argues for a new macro-economics for sustainability.
Research
27 March 2009

Point of no return 2023: Part IV: Climate and biodiversity

ShareAction
This report assesses the climate and biodiversity policies and practices of 77 of the world’s largest asset managers, who collectively hold over $77 trillion in assets. The report finds that asset managers need stronger and more comprehensive net-zero targets, consistent with limiting biodiversity loss, and a greater focus on climate scenario analysis.
Research
2 June 2023

Climate change analysis in the investment process

CFA Institute
This report emphasises the need for investors to consider the physical and transitional risks of climate change in their portfolios. It highlights the importance of integrating carbon pricing and scenario analysis into investment processes. The report advocates for greater education and improved disclosure from issuers to facilitate better climate-related analysis.
Research
15 September 2020

Insuring a low carbon future: A practical guide for insurers on managing climate-related risks and opportunities

ShareAction
This report explores how climate awareness is being integrated into underwriting, investment, and group-wide risk management practices in the insurance industry. It identifies common barriers and presents a practical framework of eight building blocks relevant for insurers introducing and developing climate strategies. Based on interviews with 14 proactive insurers.
Research
11 September 2019

Future of sustainability in investment management: From ideas to reality

CFA Institute
This report examines sustainable investing, considering the increasing investor demand for ESG factors and how to adapt to the sustainability paradigm. It identifies business model and investment model drivers, as well as operating and people model enablers and the challenges and skills required for integrating ESG.
Research
25 November 2020
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