Research reports

Australia’s listed companies are rapidly increasing their commitments towards a low-carbon economy, with 70% of ASX200 market capitalisation now covered by net zero commitments -but investors need more detail to be confident in their long-term planning.

ACSI’s 21st annual CEO Pay in ASX200 companies research shows that while Australian boards responded to the market turmoil and community impact of COVID with appropriately reduced CEO pay outcomes in 2020, the pendulum swung markedly the other way in FY21.

The majority of ASX200 companies are now disclosing detailed information on their ESG risks and plans to manage them, the 15th iteration of ACSI’s ESG reporting trends in the ASX200 shows. 

Through extensive consultation between investors and First Nations peoples, companies and community groups, ACSI conducted research to help investors and companies identify good practice in engagement, risk management and disclosure. The report identifies elements that support good-faith constructive engagement.

Biodiversity loss is an emerging ESG issue, with Australian investors seeking to understand how to manage and address the financial risks to businesses they invest in. This report provides the foundation for Australian investors to understand the scale of the issue and the types of financial risks affecting companies across different sectors of the economy.

The research outlines examples of best practice and gaps in reporting, provides a snapshot for Taskforce on Climate-related Financial Disclosure (TCFD) adoption rates and an insight into how companies are setting objectives for meeting the Paris Agreement. Disclosure, climate scenario analysis and physical risks assessments are also examined. ACSI reviewed all publicly available documents produced by ASX200 entities as at 31 March 2021, with company engagements providing additional context.