Disclosures on climate risk: A review of ASX top 200 companies

Climate change is impacting on the physical systems of the planet, and these changes will increasingly impact on society and business around the world. It is important to understand how businesses are preparing for a changing climate. This report reviews key sectors across the ASX 200 to understand how companies are disclosing their vulnerability to the physical risks climate change may impose, and the action they are taking to respond to these risks.

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Public Service Mutuals Green Paper - for consultation

The Net Balance Research Institute and the Business Council of Co-operatives and Mutuals (BCCM) are pleased to announce the release of the Green Paper on Public Service Mutuals: The case for a Third-way for delivering public services in Australia. We are seeking your feedback to inform the key findings of the research and the formulation of recommendations to stakeholders including Government, which will be presented in the Public Service Mutuals White Paper to be launched in August, 2014.

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The State of Sustainability Assurance 2013

The State of Sustainability Assurance 2013

This report from Net Balance shows that a growing number of Australian listed companies are setting high standards of transparency and accountability, providing their stakeholders with robust, assured information about their sustainability performance. This encouraging trend, however, is tempered by the large number of companies that still face a steep learning curve in understanding and communicating their social and environmental impacts.

Download the report here

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Aligning water disclosure, risk and governance: the challenge for Australia

Aligning water disclosure, risk and governance: the challenge for Australia

The CDP Australia Water Report 2013, co-written by Net Balance Foundation and CDP, analyses water data disclosed through CDP in 2013 at the request of 530 institutional investors representing US$57 trillion in assets. The data comes from 23 of Australia’s largest ASX-listed companies in water-sensitive sectors, including multinational companies such as BP, Metcash, Arcelor Mittal, Amcor, Woolworths and Coca-Cola Amatil.

The full report is available to download as a PDF.

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The roles for co-operatives and mutuals in delivering Australian public services

The roles for co-operatives and mutuals in delivering Australian public services

In the context of Australian’s persistent wicked social problems and commitment to public sector reform, this paper researched and written by Net Balance, considers the potential for Australian co-operatives and mutuals to play a larger and more significant role in delivering public services, specifically that co-operatives and mutuals have the potential for comparative advantage over other organising models. 

The full report is available to download as a PDF.

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CSV Green Paper (Draft for Discussion)

To contribute to the literature on creating shared value, Net Balance is studying eight Australian companies to identify common elements and insights into how companies are creating commercial and social value in practice in a mature market. The research will also consider some of the points of discussion raised above by sustainability and business practitioners and not-for-profit sector leaders, with the aim of inspiring organisations to initiate shared value thinking and pilot shared value initiatives. Participating companies include: LionCo, BT Financial, PwC, PwC Indigenous Consulting, Nestle, Toyota, Stockland and NAB.

This paper presents the initial insights from our research. We propose that at the core of a company’s ability to create shared value are its people; their sense of purpose, learning and creativity are the foundations for a culture of innovation. The pace at which a company can identify social issues and produce innovative solutions will provide true competitive advantage.

The discussion paper is available to download as a PDF.

Benefiting from Co-Benefits in Australia

Benefiting from Co-Benefits in Australia

This research investigates how co-benefits – the direct positive outcomes (social, environment and economic) associated with an offset project that are additional to the emissions that are not automatically priced into the value of an offset – could be delivered alongside carbon-offset projects in Australia. It reviews both existing international standards and guidelines, and examples of where the co-benefits approach has been used. In light of the Coalition Government’s Direct Action Policy, the research considers whether Australia should adopt an existing co-benefit standard or develop one specific that addresses our unique environment and political circumstance.

The full report is available to download as a PDF.

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Literacy Buddies® Program - An SROI study for Ardoch Youth Foundation

Literacy Buddies® Program - An SROI study for Ardoch Youth Foundation

This report presents a forecast of the Social Return on Investment (SROI) of the Literacy Buddies® Program delivered at Sunshine North Primary School and Sunshine Harvester Primary School in Melbourne’s Western suburbs. Ardoch partners with Clayton Utz and GE to support program facilitation and provide volunteers for these programs. SROI is an internationally recognised approach for understanding and measuring the impacts of a program or organisation.

The full report is available to download as a PDF.

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Palm Oil in Australia: Facts, Issues and Challenges

Palm Oil in Australia: Facts, Issues and Challenges

This report, commissioned jointly by WWF-Australia and the Food and Grocery Council of Australia (AFGC), provides a broad, independent overview of the facts, issues and challenges surrounding palm oil, and is intended to provide a springboard for efforts to increase the supply of sustainable palm oil into the Australian market.

The full report is available to download as a PDF.

The executive summary is available to download as a PDF.

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Assessing the relationship between sustainability and financial performance of the ASX 300: A 'Creating Shared Value' perspective

Net Balance Foundation, CAER and The University of Sydney Business School opresent the preliminary findings of their assessment of the relationship between sustainability and financial performance in the ASX 300.

The full report is available to download as a PDF.

The state of sustainability report assurance in the ASX 100

The state of sustainability report assurance in the ASX 100

Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. 

This report also provides insights into assurance trends within industry groups and the types of sustainability data being assured.

The full report is available to download as a PDF.

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Climate Change Adaptation Toolkit – A comprehensive guide to planning for climate change adaptation in three steps

Climate Change Adaptation Toolkit  – A comprehensive guide to planning for climate change adaptation in three steps

The Climate Change Adaptation Toolkit has been developed by the Net Balance Foundation in partnership with the City of Greater Geelong and RMIT University’s Climate Change Adaptation Program. The Toolkit aims, amongst other things, to support organisations to integrate adaptation and support effective and efficient risk management.

This work is made available under the terms of the Creative Commons Attribution - ShareAlike 3.0 Australia licence.

To download the Toolkit User Guide PDF, please click here.

To download the Toolkit PDF, please click here.

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Connections, Compliance and Community: The changing face of volunteering in regional Victoria

Connections, Compliance and Community:  The changing face of volunteering in regional Victoria

Connections, Compliance and Community: The changing face of volunteering in regional Victoria is a landmark study conducted by Net Balance and commissioned by Wimmera Volunteers designed to promote healthy change, constructive conversations, and revitalisation across the Wimmera of that most essential activity; volunteering.

The full report is available to download as a PDF.

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Impact of GRI training on sustainability reporting in Australia

Impact of GRI training on sustainability reporting in Australia

Established at the end of 2007, the Global Reporting Initiative (GRI) Certified Training Program prepares participants to understand and coordinate the GRI sustainability reporting process. Net Balance Foundation and Swinburne University of Technology, National Centre for Sustainability have worked together as a GRI Certified Training Partner since 2010.

Examining the impact of GRI certified training provided through our partnership and also through ZOOiD, another GRI Certified Training Partner in Australia, this report looks at the uptake and quality of sustainability reporting within organisations in Australia.

The full report is available to download as a PDF.

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Net Balance Foundation publications with ACCA Australia and New Zealand

DISCLOSURES ON SUPPLY CHAIN SUSTAINABILITY

Disclosures on how the ASX100 are reporting on their supply chains - Download PDF.

DISCLOSURES ON WATER

The full report is available to download as a PDF.

DISCLOSURES ON HUMAN RIGHTS

The full report is available to download as a PDF.

REPORTING TRILOGY – RESEARCH ON REPORTING DISCLOSURES: PART 1

Anti-bribery and Corruption Reporting Disclosures - Download PDF.

REPORTING TRILOGY – RESEARCH ON REPORTING DISCLOSURES: PART 2

Disclosures on Corporate Governance - Download PDF.

REPORTING TRILOGY – RESEARCH ON REPORTING DISCLOSURES: PART 3

Disclosures on Social Investment - Download PDF.

REPORTING TRILOGY – RESEARCH ON SUSTAINABILITY REPORTING IN AUSTRALIA: PART 1

Disclosures on Stakeholder Engagement - Download PDF.

REPORTING TRILOGY – RESEARCH ON SUSTAINABILITY REPORTING IN AUSTRALIA: PART 2

Disclosures on Climate Change - Download PDF.

REPORTING TRILOGY – RESEARCH ON SUSTAINABILITY REPORTING IN AUSTRALIA: PART 3

Disclosures on Human Capital Management - Download PDF.

 

Options for a local government framework for measuring Liveability

Community liveability indicators are increasingly being used to report on the interconnected nature of many social, economic and environmental aspects of society, and to reflect the increasing focus on wellbeing, and quality of life within communities.

To build on existing work in this area, Net Balance has produced a report for Penrith City Council and the Australian Centre of Excellence for Local Government mapping current research on the state of community liveability indicator development across Australia.

The full report is available to download as a PDF.

Integrated Reporting in the ASX50

Community liveability indicators are increasingly being used to report on the interconnected nature of many social, economic and environmental aspects of society, and to reflect the increasing focus on wellbeing, and quality of life within communities.

To build on existing work in this area, Net Balance has produced a report for Penrith City Council and the Australian Centre of Excellence for Local Government mapping current research on the state of community liveability indicator development across Australia.

The full report is available to download as a PDF.

Disclosures of Supply Chain Sustainability

Net Balance Foundation, in collaboration with ACCA and SIRIS assess the ASX 100 companies’ environmental and social disclosures relating to impacts that occur beyond their operational boundary through identifying and managing risks and opportunities in their supply chains.

Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX100 supply chain disclosure.

The full report is available to download as a PDF.