Library | Sustainable Finance Practices

Governance and directors’ duties

Resources addressing the specific responsibilities of boards and directors in integrating sustainability into decision-making, ensuring accountability, and promoting long-term value creation.

Refine
Resource type
Sustainable Finance Practices
ESG issues
SDGs
SASB Sustainability Sector
Finance relevance
Asset Class
Location
TAG
54 results
REFINE
SHOW: 16

Nature-related financial disclosures: Frequently asked questions

Governance Institute of Australia
This FAQ guide explains key concepts in nature-related financial disclosures, including biodiversity, dependencies, impacts, and the TNFD framework. It outlines disclosure requirements, materiality, governance responsibilities, and greenwashing risks, offering practical insights for businesses preparing for future regulatory expectations and aligning with international sustainability standards.
Research
1 July 2024

The disability inclusion imperative

Disability:IN
Companies excelling in disability inclusion earn higher revenue, profit, and productivity. Despite rising interest, action lags. Barriers include disclosure fears and cost assumptions. The report introduces a five-part “A List” framework—Access, Awareness, Advocacy, Action, Accountability—to guide inclusive practices and improve organisational and financial outcomes.
Research
20 January 2024

2024 board diversity index

Governance Institute of Australia
This benchmark series provides an annual analysis of board diversity across ASX300 companies. It tracks representation beyond gender, covering areas such as cultural background, skills, age, tenure, and independence. The series offers longitudinal insights to assess diversity trends and board composition in the Australian corporate sector.
Benchmark/series
2 April 2024

Australia's employer gender pay gaps series

Australian Government
This benchmark series, produced by the Workplace Gender Equality Agency, reports on employer gender pay gaps across Australia’s private sector. It provides comparative insights into pay disparity trends by industry, employer size, and remuneration levels, supporting ongoing evaluation and improvement of workplace gender equality practices.
Benchmark/series
4 March 2025

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

Navigating portfolio exposure to conflict-affected and high-risk areas: Practical guidance for investor engagement with companies

Heartland Initiative
This report offers practical guidance for investors engaging companies on managing conflict-affected and high-risk area (CAHRA) exposure. It highlights legal obligations, best practices in heightened human rights due diligence, and governance strategies, drawn from pilot dialogues with tech and renewable energy firms. Recommendations target risk mitigation aligned with global standards.
Research
30 April 2025

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

PRI's human rights due diligence tool for infrastructure investors

Principles for Responsible Investment (PRI)
The PRI Human Rights Due Diligence Tool assists infrastructure investors in identifying, assessing, and managing human rights risks throughout the investment lifecycle. It provides practical guidance aligned with international standards to support responsible investment practices in infrastructure and other real assets.
Online tool/database
16 May 2025

Recalibrating feedback loops: Guidance for asset owners and institutional investors assessing the influence of system-level investing

The Investment Integrated Project (TIIP)
This report guides asset owners in assessing how their investments affect systemic environmental and social issues. It introduces a framework to align investment practices with system-level goals and improve financial system resilience. Case studies explore climate change, income inequality, and racial inequity to illustrate practical applications.
Research
7 December 2023

Broadening the horizon: How CFOs and finance functions can help drive corporate sustainability

Cambridge Institute for Sustainability Leadership
This report discusses the increasing need for businesses to prioritise environmental, social, and governance (ESG) factors. It highlights the evolving role of CFOs and finance functions in integrating sustainability into business strategies and decision-making processes due to their expertise in data analysis, risk management, and strategic planning.
Research
1 February 2024

The role of government in corporate governance: Perspectives from the UK

The report examines the UK government's role in corporate governance, identifying four key functions: enhancing competitive advantage, compensating for self-regulation failures, preventing corporate scandals, and reassuring the public of its oversight. It evaluates regulatory frameworks, corporate failures, and policy developments, highlighting implications for governance, politics, and economic stability.
Research
31 January 2011

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

Storm clouds and silver linings: Long-term investing in an age of geopolitical uncertainty

FCLTGlobal
The report explores the impact of geopolitical uncertainty on long-term investing, highlighting risks and opportunities for institutional investors. It emphasises the need for integrating geopolitical considerations into investment strategies, governance, and decision-making frameworks. The report provides practical tools for investors to assess geopolitical resilience, manage risks, and engage with stakeholders while balancing short-term pressures with long-term value creation.
Research
9 April 2024

Engaging affected stakeholders: The emerging duties of board members

World Economic Forum
This report provides guidance for corporate boards on effectively engaging stakeholders to uphold human rights. It outlines strategies for meaningful engagement, addressing stakeholder concerns, and integrating human rights considerations into corporate governance and decision-making processes.
Research
11 May 2022

Nature starter: Practical steps to integrate nature into business strategy (By CEOs, for CEOs)

NatSTART is a toolkit being developed by the Climate Leaders Coalition to support businesses to scope out and screen for nature-related risks. It is designed to support firms to integrate nature into their business strategies, starting with locating their interface with nature. It Provides guidelines for integrating biodiversity and climate considerations into business and policy decisions.
Research
29 November 2023

Implicit versus explicit contracting in executive compensation for environmental and social performance

This study analyses how explicit and implicit executive compensation schemes linked to environmental and social (ES) targets affect corporate ES performance. Explicit schemes, with measurable targets, enhance precise outcomes like emissions reduction. Implicit schemes, relying on subjective assessment, excel in areas with vague metrics, such as community engagement.
Research
15 October 2024
PREV
1 of 4
NEXT