Editor's Choice
Most ASX300 boards comprise nearly 40% women: Index
|The majority of the top 300 ASX-listed companies boast of having boards with nearly 40% female representation, as all-male boards are soon to be a thing of the past, the 2026 Board Diversity Index (BDI) reveals.
James Hardie hit with class action over performance disclosures
|James Hardie is facing a class action from investors alleging it engaged in misleading conduct when disclosing its earning guidance in 2025.
Brookfield partners to launch European renewable energy platform
|Brookfield Asset Management is entering into a joint venture with Mitsubishi HC Capital to run a portfolio of contracted, operative renewable energy assets in Europe, with potential to expand investments to Australia.
ANZ to enhance financial literacy for First Nations people in new partnership
|ANZ has announced a two-year partnership with First Nations Foundation to expand its outreach program for improved financial literacy among First Nations communities.
Whitepapers
Is there an ethical way to play AI?
Balancing innovation and sustainability in one of the most compelling investment themes of our time.
ESG implications of the US-Iran conflict
The US-Iran conflict is doing more than lifting oil prices. It is reshaping the ESG realm through energy security, food inflation, health risks and national ...
Critical minerals in the age of AI and tariffs
When we first explored the critical minerals arms race in early 2023, the dominant narrative centred on accelerating demand for the energy transition ...
Expert Feed
How economics and energy security are driving the next phase of the energy transition
Looking ahead, the next phase of the energy transition will be defined by practical system build-out rather than headline climate commitments.
Sustainability in 2025: Building resilience and navigating risks
In 2025, there is likely to be much scrutiny around US President Donald Trump's anti-green agenda in particular.
Balancing Investor expectations with entrepreneurial growth
Recent headlines highlighting corporate management shortfalls in companies led by their founders underscore the need for rigorous governance standards.
Avoiding the carbon budget risk
While many financial institutions have made public net zero commitments, how can we know whether these goals really amount to action on climate change?
This publication is an excellent introduction to the intricacies of sustainability report assurance and should aid SMEs in understanding what it involves and implies.
However, to some degree I also think it is too technical for non-specialists and not practical enough for those that should provide the assurance. The practical examples and guidance is clearly meant for professionals, but I find it wanting in addressing some of the most challenging aspects regularly facing the assurance professionals working in this field.
That said, you have got to start somewhere and CPA Australia continues to demonstrate leadership in this area by sponsoring publications like this - I hope it will inspire more and better assurance :-)