Research reports

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

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Speaking up for super members: Australians reflect on active ownership

This study explores Australian attitudes towards the active ownership practices of superannuation funds and analysis of the financial materiality of sustainability issues.
Orange wind turbines - 800x500

Promises, pathways and performance: Climate change disclosure in the ASX200

Investors are getting clearer sight of how Australian listed companies factor climate change into their operations, with a growing number of ASX200 companies integrating climate change considerations into their financial statements and pricing carbon to test business resilience. The findings come in ACSI’s annual research, Promises, Pathways and Performance: Climate Change Disclosure in the ASX200.
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CEO Pay in ASX200 Companies

This report, ACSI’s 23rd annual survey of CEO pay in Australia’s largest listed companies, was conducted with research from Ownership Matters. Including our unique ‘realised pay’ data, this longitudinal series is a benchmark study of remuneration trends and outcomes.
Close up pen on paperwork and woman hand calculate finance.

Measuring and rewarding climate progress

This research analyses the ways in which ASX200 companies have integrated climate-related metrics within variable executive remuneration structures to identify market trends and the performance measures used.
Large group of business people in convention centre, 3D generated image.

Positive Duty: preventing and responding to workplace sexual harassment

With the Positive Duty to prevent sexual harassment in the workplace set to be enforced, are Australian boards ready? This ACSI/AICD report considers board preparedness.
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Promises, pathways and performance: Climate change disclosure in the ASX200

The majority of the ASX200 is ready for mandatory climate reporting, with nearly 70% now reporting against the TCFD. 80% of market capitalisation is covered by net zero commitments, but detail, depth, comparability and credibility gaps remain.
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