Resources

Through The Looking Glass: How investors are applying the results of the 'Climate Change Scenarios' study, 2012, published by Mercer, reports the findings of discussions held with investors following the publication of Climate Change Scenarios in 2011. The object of the discussions was to gain an insight into the action that has, or will, take place as a result of the aforementioned publication. Download report.

Cutting Clutter, 2011, published by the The Financial Reporting Council, discusses the problem of clutter in annual reports. Clutter obscures relevant information in annual reports, and makes it harder for users to find the salient points about business performance and prospects for long-term success.The report provides preparers of annual reports with practical aids for reducing clutter, suggesting  how disclosures might look without the clutter, and identifying factors to consider when planning the annual report process. Download report

ESG Reporting Guide for Australian Companies, 2011, published by the Financial Services Council  and the Australian Council of Superannuation Investors, outlines the essential information which investors nequire to accurately price, analyse and manage ESG risks. Download report

Unburnable Carbon - Are the world's financial markets carrying a carbon bubble? 2011, published by the Carbon Tracker Initiative, calls into question the treatment of oil reserves as assets if the enforcement of GHG targets means that the reserves cannot be combusted or sold. Download report

World Investment Report 2011: Non-equity modes of International production and development  published by UNCTAD, highlights the increasing focus on corporate social responsibility standards within the investment policy landscape, by means of voluntary and regulatory initiatives.The report singles out the investment opportunities in renewable energy which combine competitive financial returns with environmental and social gains. Download report

Climate Change Scenarios - Implications for Strategic Asset Allocation Public Report, 2011, was researched by the Mercer Team, with support from  the International Finance Corporation and the Carbon Trust. The report states that traditional approaches to modelling strategic asset allocation have not taken climate change risk into account and that new modelling approaches are needed. Managing climate change risks could lead to increasing allocation to climate-sensitive assets. Download report  

Transition to a Low Carbon Economy: Public Goals and Corporate Practices, 2011, is a background document circulated at the 10th OECD Roundtable on Corporate Responsibility document for a session on climate change. It includes a report documenting business practices to address climate change; and a list of issues for possible consideration in the update of the OECD Guidelines for Multinational Enterprises. Download report