Sustainable Stock Exchanges Newsletter: published by Ceres and the UN Sustainable Stock Exchanges Initiative, this monthly collection of articles keeps readers up to date on efforts to convince all of the worlds’ stock exchanges to implement mandatory environmental, social, and governance (ESG) disclosure listing requirements. For the latest news on these matters, read the newsletter or simply subscribe for free monthly editions.
Identifying natural capital risk and materiality, a paper by ACCA, Flora & Fauna International and KPMG, providing three tests to be applied when determining materiality.
Climate Change: Implications for Investors & Financial Institutions, Cambridge Institute for Sustainability Leadership, 2014 – Key findings from the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (AR5) and their implications for investors and financial institutions.
Unburnable Carbon: Wasted Capital and StrandedAssets, 2013 – Published by Carbon Tracker in collaboration with the Grantham Research Institue on Climate Change and the Environment. This report explains that unused fossil fuels are overvalued as if they were to be utilized it would breach the global carbon budget leading to a greater than two degree rise in average global tempertures. As such, these assets are effectivly 'stranded', and cannot be used.
The benefits of assuring greenhouse gas emissions: Why it is important and how to get the most value from it, 2013 – Pubished by the Institute of Chartered Accountants Australia. The report answers 3 questiions directors should consider when considering whether to obtain an assurance report over their reporting of GHG emissions.
Assessing Climate Change Risks and Opportunities for Investors - Property and Construction Sector/Oil and Gas Sector/Mining and Minerals Processing Sector Published by the Investor Group on Climate Change in March 2013, these guides provide information to help investors assess and integrate climate risk and opportunity in the oil and gas sector, the mining and minerals processing sector and the property and construction sector into investment analysis.
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.
Video: Key aspects of international regulation and carbon reporting, 2011. This 45 minute webinar describes the landscape of international regulation in the context of carbon reporting and emphasises how the Climate Disclosure Standards Board is leading the way in this field with the climate change reporting framework.
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.
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.
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.
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.
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.
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.