Australian Government guidance to entities reporting under the Modern Slavery Act 2018. The guidance provides information on what is modern slavery, how it might impact on reporting entities, what obligations entities have under the Act, and how to report against mandatory criteria using case studies as illustrations.

This paper discusses issues of justice relating to climate change. Through a philosophical lens, it provides guidance on climate justice as it relates to assessing climate impacts, intergenerational justice, risk and uncertainty, responsibility, greenhouse gas budgets, and climate policy.

A critical review and gap analysis of the pension industry’s positioning in regard to the recommendations from the Task Force on Climate-related Disclosures. The review includes a rating index of the world’s 100 largest public pension funds with rankings linked to both their approach and engagement.

This report contains the final recommendations of the Task Force on Climate-related Financial Disclosures. It includes information on climate-related risks and opportunities, scenario analysis, and guidance to support organisations from all sectors to make climate-related financial disclosures consistent with these recommendations.

This briefing examines the world-leading divestment strategies of Nordic countries from the fossil fuel industry. It looks at the current policies of pension funds, insurers, banks, development finance institutions, credit agencies and central banks.

This Task Force on Climate-related Financial Disclosures (TCFD) handbook provides examples of good practice climate-related financial disclosures across the four core TCFD elements of governance, strategy, risk management, metrics and targets from corporates across the G20.

Large asset owners such as superannuation fund trustees have a responsibility not only to their member beneficiaries, but also to society at large. Investment decisions should manage both financial returns and societal impact. This report discusses opportunities and challenges faced by superannuation fund trustees in approaching impact investing.

Substantial reductions in economic growth for environmental and social sustainability may be unnecessary. Policies and market signals are required to conserve natural resources, equally distribute wealth and mitigate the impacts of climate change. It is argued that environmental and social goals are of greater importance in meeting the needs of society than economic development.

This investor briefing investigates the financing of the coal power industry. Highlighting that bank financing continues to facilitate active development of coal power infrastructure, particularly in developing nations, which is incompatible with the Paris Agreement. Additionally, it provides a call to action for investors to engage with their banks to strengthen coal divestment policies.

The Poverty Footprint is a tool that enables companies and partners to implement a people-centred assessment of corporate impacts on poverty. The report is used to better understand the impacts of operations and value chain on people and poverty, and to turn this learning into action.

Morgan Stanley Institute for Sustainable Investing and Bloomberg L.P. report highlights how sustainable investing has transformed from a given fiduciary duty into a strategic business imperative in the financial markets. Asset managers in the U.S. perceive this shifting investment landscape as a new opportunity to create increasingly competitive returns and more productive portfolios in the coming years.

Based on research conducted on the performance of nearly 11,000 mutual funds from 2004 to 2018, Morgan Stanley Institute for Sustainable Investment finds no statistically significant difference in returns between sustainable funds and traditional funds. However, sustainable funds demonstrated 20% lower downside risk than traditional funds.

This paper shares key ESG integration trends that Russell Investments has found in the fixed income market. It is based off observations derived from their 2019 Annual ESG Manager Survey and discussions with fixed income market practitioners looking at ESG considerations and implementations in their investment process.

This report introduces the Sustainability-Linked Bond (SLB) Principles and provides guidelines for structural features, disclosure and reporting, to bring integrity into the SLB market. The guide is intended for market participants and designed to drive the provision of information to increase capital allocation in these instruments.

The International Capital Market Association (ICMA) is a non-profit membership association, headquartered in Switzerland, representing financial institutions active in international capital markets. ICMA serves a wide range of members including public and private sector issuers, financial intermediaries, asset managers and other investors, capital market infrastructure providers, central banks, law firms and others worldwide.

This report is an expanded research study on a previous study conducted by Barclays. It provides deep insight into the relationship between environmental, social and governance (ESG) factors and their influence on credit portfolio performance. In particular, looking at the effect of ESG on euro-denominated and US investment grade and high-yield bond markets.