This report captures the views of investors who are reading and using company reporting to inform investment decisions, manage portfolio level risk and set strategies for transitioning to net zero emissions. It sets out what investors expect from the next generation of climate reports, how investors are using corporate reporting on risk, strategy and opportunity...

The Australian and New Zealand Governments have committed to release long-term emissions strategies in 2020 under the Paris Agreement. This paper provides an overview of the role and implications of long-term emissions strategies for institutional investors, such as super and pension funds, in Australia and New Zealand.

Investors have a clear legal obligation to manage climate risks. In addition, financial regulators around the world are now requiring a proactive response from investors and companies to manage climate related financial risks in order to ensure financial stability.

The headline insights presented in this report provide a snapshot of current investor sentiment, highlighting some of the factors driving investor thinking and behaviour as they seek to respond to climate change risks and pursue emerging low carbon investment opportunities.

Climate change is a systematic risk to investment returns, financial stability, communities and economies. The decisions that governments, investors, companies and individuals make today will have a material impact on the superannuation returns of millions of Australians and New Zealanders. A managed transition to net zero emissions and actions to build resilience to the impacts...