ESG & Investment

View the Map by World Economic Forum (WEF) Strategic Intelligence on ESG (click image)

The landscape of corporate accountability is evolving rapidly with Environmental, Social and Governance (ESG) factors now central to business resilience and investment strategy. No longer considered non-financial measures, ESG risks and opportunities are driving capital flows, regulatory scrutiny and long-term value creation.

In Australia, investors and Boards are balancing increasing regulatory expectations with shifting global dynamics. The European Union’s Corporate Sustainability Reporting Directive (CSRD) is setting new benchmarks for ESG disclosures, requiring companies including Australian firms operating in European markets to align with more rigorous reporting standards. Meanwhile, recent policy shifts in the United States signal a retreat from climate commitments, heightening uncertainty for global investors and increasing scrutiny on companies maintaining ambitious sustainability targets.

Against this backdrop, Boards must navigate growing demand for credible, standardised ESG data from investors, rating agencies and regulatory bodies. The rapid expansion of ESG auditing, consulting and rating frameworks has intensified calls for coherence and comparability in reporting. With regulatory interventions on the horizon in Australia, now is the time to ensure robust governance structures, transparent sustainability disclosures and strategic integration of ESG into risk management and corporate decision making.

Below are key resources to help Boards and senior leaders achieve regulatory compliance while fostering sustainable future fit organisations.

• UN Guidance for Sustainable Finance – Scaling Finance for SDGs
• The IFRS Foundation – Financial Reporting for the World Economy
• Task Force on Climate-Related Financial Disclosures (TCFD)
• Climate Governance Initiative – Global Initiative to Mobilise Boards
• Climate Governance Initiative – Australian Institute of Company Directors (AICD)
• Protecting Biodiversity & Developing Nature Based Solutions - CSIRO

Continue reading: Learn About Sustainability Leadership