Research reports

Our research is the foundation of ACSI’s work. We produce high-quality, evidence-based research on material ESG issues important to long-term investors.

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ESG Reporting Trends in the ASX200

ACSI’s 14th iteration of it’s ESG Reporting Trends in the ASX200 report is now available. This report assesses the quality of ESG reporting by ASX200 companies, covering a broad range of financially material ESG risks and opportunities. ACSI’s study, and accompanying letter to boards explaining each company’s rating, has helped support the evolution of ESG reporting, accelerating the number of companies providing high quality ESG disclosures to investors.
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Governing company culture: Insights from Australian directors

ACSI has collaborated with the Australian Institute of Company Directors (AICD) on our latest research report "Governing company culture: Insights from Australian directors". This report is a first-of-its-kind collaboration between investors and directors to understand how culture is overseen, assessed and influenced in ASX listed companies, and understand what information is currently available to investors. The research draws on interviews with experts and senior directors of ASX50 companies to provide perspectives on company culture from inside the boardroom supplemented by desktop analysis of public disclosures. It also provides directors with practical guidance about overseeing, assessing and influencing company culture.
research what we do

Financial Materiality and ESG

Institutional investors have a responsibility to act in the best interests of their members. This includes acting to enhance the long-term value of the savings entrusted to them to manage. Investors can help protect and enhance investments over the long term through the consideration of ESG risks in their investment decision-making processes. This report provides a summary of the research and analysis undertaken over many years on the financial benefits of managing ESG risks and opportunities.
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Promises, Pathways & Performance – Climate change disclosure in the ASX200

This report provides an overview of the current state of climate-related disclosure in the ASX200. While there has there has been significant improvement to climate-related disclosure and management, our research indicates there are still key challenges to be overcome.
research what we do

ESG reporting trends in the ASX200

Each year, ACSI conducts a detailed assessment of ESG reporting by ASX200 companies, covering a broad range of financially material ESG risks and opportunities. The assessment gauges how well companies identify, monitor, and manage ESG issues. ACSI uses all publicly available sources for ESG disclosures, including annual reports, ASX announcements, and sustainability and other standalone corporate reports, to identify ESG reporting leaders and laggards. This year’s benchmarking is based on information publicly disclosed in the 12 months up to 31 March 2019.
The future of health and safety

Safety in Numbers – Safety reporting by ASX200 companies

In this report we analyse all safety reporting provided by ASX200 companies as at 31 March 2020. Serious safety incidents come at significant personal cost to employees and financial costs to employers. These incidents can have long term negative effects on employees and their families. For employers, these incidents bring a loss of productivity and operational performance while exposing the company to potential compensation claims. More broadly, companies risk losing their social licence to operate if such incidents are seen as systemic by the broader community.
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