This paper argues that a circular economy may present a considerable opportunity for institutional investors in financial returns, climate solutions and emissions reductions, and other parts of their environmental, social and governance (ESG) considerations.

While this report focuses on the risks to Australian gas projects, there are also opportunities for Australian energy companies in the transition to net-zero emissions. The ability of oil and gas producers to successfully transform their business and tap into these opportunities is another important theme for investors.

This paper was developed to detail what investors should expect of companies developing climate transition plans that are seeking alignment with net zero emissions by 2050 or sooner. It aims to provide guidance for companies creating these plans and an overarching framework for investors to assess them.

The purpose of this report is to consider emerging global best practice for standards on climate risk disclosure regimes and how they might be adopted into the incoming mandatory regime in New Zealand.

The objective of this report is to clearly articulate Australian investors’ expectations by detailing the experience, action and responsibilities required to constitute a climate competent board.