Editor's Choice
Koda Capital names head of responsible investments
Koda Capital has named Kate Turner as the head of responsible and impact investments and partner.
Australians take climate fight to UN
Ten Australians have lodged a complaint with the United Nations Human Rights Committee, alleging the federal government is breaching its human rights obligations by continuing to approve and support new fossil fuel projects.
US issues $25bn loan for nuclear power
The US Department of Energy is issuing a US$17.5 billion ($25bn) loan to finance the purchase of necessary materials for the construction of 10 large-scale commercial nuclear reactors across the country, with each generating 1.1GW of power.
Future Group partners with Aberdeen Investments
Future Group is partnering with UK-based asset manager Aberdeen Investments to invest in global sustainable infrastructure.
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 :-)