Reporting season August 2023 revealed that once again the speed of development of sustainability strategies is significant and advancements in the depth and integration of ESG are occurring across the board. Many of our post results meetings with management also confirmed that there is often a material financial win associated with good sustainability practices.
Importantly though, there are also a few early signs of some ASX listed companies either backtracking on their climate ambition or struggling to maintain emissions reductions trajectories towards interim goals. We believe this only underlines the importance of a robust approach in assessing the credibility of a company’s transition planning, as well as their integrated strategic business actions being taken towards these ESG issues, a key focus of our ongoing EPORA analysis.
Please download the report below for more details. Specific topics of focus include:
- Decarb and emissions reductions
- Physical risk
- Biodiversity and Natural capital
- Water
- Circular economy
- Indigenous rights, RAPs, Safety, Gender
- Supply chain
- Physical and Mental health
- AI
- Tailings issues
- Cyber
- ESG in Rem
