Library | Asset Class
Listed Equities
Refine
359 results
REFINE
SHOW: 16
Navigating a new era of business and human rights
This book highlights the intersection of corporate practices and human rights. It explores evolving challenges, regulatory landscapes, and the importance of collaborative, ethical business conduct. Key themes include transparency, state roles, and the human rights-based approach, offering insights for stakeholders to navigate this complex field.
Is regulation enough? A review of UK master trusts' ESG policies
This report explores the approach to climate change risk by UK's largest master trusts. It examines 16 master trusts' ESG policies and practices, focusing on the work of the trustees and their engagement with investee companies on ESG practices and risk management. The report draws attention to some positive developments, showing that some schemes have incorporated ESG and/or climate change factors into their asset allocation strategy.
Asset-level data and the energy transition: Findings from ET risk work package 2
This report demonstrates the potential of asset-level data to manage risks and opportunities arising from the transition to a net-zero emissions economy. The authors develop a demonstrator database of assets across six carbon-intensive industries, calculating cumulative committed carbon emissions (CCCE) and potential reductions (RCCCE) through retrofits.
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.
Leaders or laggards? Tax and revenue transparency of ASX listed mining, gas and oil companies
This report investigates the tax and revenue transparency disclosure policies of 20 ASX listed mining, gas and oil companies. It examines indicators deemed as "best practices" for conformity to standards, such as country-by-country reporting, mandatory disclosure legislation and The Extractive Industries Transparency Initiative. Recommendations are to move towards mandatory regulation and better disclosure.
Tobacco free portfolios: The toolkit 12th edition
This toolkit offers a framework for finance professionals to invest in tobacco-free portfolios. The toolkit covers various areas including the Tobacco-Free Finance Pledge, prospective investment risks and case studies, with a call to action for the industry to follow.
Business reporting on the SDGs: An analysis of the goals and targets 2022
This report offers a comprehensive overview of the Sustainable Development Goals and how businesses can align their practices with these goals through transparent disclosures and disclosures reporting. This 2022 edition provides actionable steps for businesses to contribute to sustainable development.
Who owns a company?
This speech examines the evolution of corporate governance, focusing on the shift towards shareholder primacy. It discusses the incentive problems this model creates, such as short-termism and excessive risk-taking, and their economic consequences. The speech concludes by exploring potential policy responses to mitigate these issues.
The third, systems stage of corporate governance: Why institutional investors need to move beyond modern portfolio theory
The authors of this paper argue that institutional investors need to move beyond Modern Portfolio Theory (MPT), and consider a wider risk management strategy. The paper outlines the potential failings of MPT and suggests ways for institutional investors to better align with the needs of society and the economy.
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.
Point of no return 2023: Part IV: Climate and biodiversity
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.
Investing in the living wage: A toolkit for responsible investors
This toolkit details low pay risks for investors, particularly in industries such as retail, hospitality, and care homes. The toolkit urges investors to proactively tackle low pay issues by promoting the Living Wage through collaborative engagement, integrating ESG concerns into policies and guidelines, and encouraging incentive schemes in this area.
Climate change analysis in the investment process
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.
Greenlight or gaslight? The transition minerals dilemma for Australia
This report highlights the risks associated with the global dependency on transition minerals for a carbon-free future. It explores potential oversupply and undersupply risks, supply chain ethics, and the environmental impacts of mining such minerals in Australia.
Future of sustainability in investment management: From ideas to reality
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.
Study on sustainability - related ratings, data and research
This study on sustainability-related ratings, data and research seeks to explore the sustainability data landscape and the issues related to the assessment and evaluation of sustainability performance. It examines various sustainability-related rating systems, methodologies, and data providers, with insights from asset managers, asset owners, and benchmark administrators.