Sovereign Funds (SFs) are often the largest single asset owner and investor in the Pacific Islands, and the income stream from these funds can also be a large part of fiscal revenues.

This report highlights Australia’s not-for-profit industry super funds are effectively leveraging the scale and long-term investment horizon to invest in real economy assets which have been the foundation of superior member returns.

It has been more than ten years since Australia adopted IFRS. It is time to ask some big questions: Has IFRS improved the quality of financial reporting in Australia? Has it improved comparability of Australian entities’ financial reporting with their global peers? As part of a larger IFRS Review project, the AASB has published Research...

This topic guide provides an overview of the development of social impact bonds, a mechanism for using private investment funds to finance social programs, together with links to reports and articles in the Australian Policy Online archive.

The concept has spread like wildfire but the results, here and overseas, are mixed, reports Mike Steketee NSW PREMIER Mike Baird says they have the “potential to change the world.” When he was still social services minister, Scott Morrison said he was “very keen” to explore them further. According to an OECD study, “few social...