Capital investments

ALTERNATIVE LABELS
Capital expenditures
Capital management
Capital spending
Report

The fossil fuel pushers

The evidence has been mounting that Australia is blocking stronger agreements to end public funding of coal and gas has been mounting. This report argues that if Australia continues this behaviour, it will only provide further cover for foreign export credit agencies and other public...
Report

Owning a share of your work: tax treatment of Employee Share Schemes

An Employee Share Scheme (ESS) is a scheme where employers offer shares or options to an employee in relation to their employment. This report highlights the benefits, but also the difficulties in measuring the usage of ESS in Australia, and also examines the effectiveness of...
Report

Bridge over troubled water

The COVID-19 pandemic caused Australia’s first recession in a generation. In Victoria, the second wave of COVID-19 infections and subsequent extended stay-at-home orders, and other public health restrictions needed to actively suppress the virus, has extended that economic downturn longer than other States and Territories.
Report

Australia-US bilateral investment in 2020: taxing times

This paper argues that the downturn in foreign investment in Australia, including from the United States, can be explained by the pandemic downturn in global investment, a reduced Australian international borrowing requirement, more competitive US tax settings, and an increase in regulation and regulatory uncertainty...
Report

China’s experience in building a venture capital sector: four lessons for policy makers

This paper examines the history of China’s venture capital (VC) sector from the late 1980s to the present day and draws lessons on its decades-long experimentation with creating financing channels for early-stage technology business growth.
Report

Promises, pathways and performance

To assess climate risk, investors require sufficiently granular climate-related disclosure to adequately understand their investment exposure and consider the impacts of transition and physical risks. This research provides an overview of the current state of climate-related disclosures in ASX200 companies.
Guide

Growth through transformation: an investment vision guide for climate and development

As countries recover from the COVID-19 pandemic, the need to unlock investment is even more acute. This guide presents a theoretical framework to complement efforts by countries to implement the long-term strategies developed under the Paris Agreement.
Report

The required return for aged care services providers

This report, prepared for the Royal Commission by economics consultancy firm, Frontier Economics, develops a ‘building block’ model to determine the total revenue required each year for a residential aged care accommodation provider to cover its operating costs and depreciation, pay its taxes, and provide...
Discussion paper

Capital financing for residential aged care: call for submissions

The Royal Commission into Aged Care Quality and Safety has released this paper describing the history of capital financing arrangements in residential aged care, and how the current arrangements operate.
Working paper

Capital incentive policies in the age of cloud computing: an empirical case study

This paper assesses whether current policy environments are appropriate for the emergence of cloud computing technology. In particular, this research uses firm level data for Germany and the United Kingdom to examine the impact of capital incentive programmes (a common policy present in most OECD...
Report

From values to riches 2020: charting consumer expectations and demand for responsible investing in Australia

The research outlined in this report shows that the vast majority of Australians expect their savings and superannuation to be invested responsibly and ethically, and half the population would be motivated to invest and save more money if they knew their savings or investments made...
Policy report

Delivering an investable long-term emissions strategy

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...
Report

Impact investor insights

This research is the first in-depth study of Aotearoa New Zealand’s impact investment market. The report highlights the level of awareness and interest, perceived barriers and priorities (impact area, geography and asset class) of investors in regard to impact investing in New Zealand.
Report

Global trends in renewable energy investment 2019

This report has tracked trends and opportunities in the sector since 2004 and shows that global investment in renewable energy capacity hit US$272.9 billion in 2018, far outstripping investments in new fossil fuel generation.
Report

The ‘make do and mend’ health service: solving the NHS’ capital crisis

The NHS has had historically low levels of capital investment. Compared to similarly advanced economies, this country’s capital investment has been very low. On average, a person living in the UK has missed out on almost £2,000 since 1975 – the equivalent of over £100...
Policy report

Investing in climate solutions for New Zealand

In October 2018, IGCC convened a workshop in Auckland to look at how to invest in climate solutions in New Zealand. This report captures the current climate finance landscape in New Zealand, some of the key insights to emerge from the workshop discussion and recommendations...
Survey

Accelerating change: capital growth in climate solutions

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.
Working paper

China's overseas lending

This paper documents the surge in China’s capital exports to the rest of the world during the past decades. While China’s dominant footprint in world trade is well known, its expanding role in global finance is poorly documented and understood. This paper helps fill this...
Report

Responsible investment benchmark report: 2019 Australia

This report details industry data on the size, growth, depth and performance of the Australian responsible investment (RI) market over the 12 months to 31 December 2018 and compares these results with the broader Australian financial market.
Case study

Linking participation and economic advancement: Buen Vivir Fund case study

The Buen Vivir Fund is based on the concept of buen vivir, or ‘right living’, which originates from Indigenous peoples in Latin America; the term denotes a way of living that is in balance with the natural world, community, and generations past, present, and future.