Our insights

EY's library of resources on sustainability, climate change and HSE issues

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EY’s latest insights on climate change and sustainability issues.

EY - Human rights and modern slavery Human rights and modern slavery
What are the proposed changes in the policy landscape and what do they mean for business?
EY - Do you understand your duty of care and diligence  when it comes to climate-related risks? Do you understand your duty of care and diligence when it comes to climate-related risks?
There are a number of other influencing factors that contribute to the growing accountability on company directors to exercise a duty of care and diligence on climate-related risks. This includes litigation, regulatory developments, investor demands, increasing shareholder resolutions, and the release of public recommendations made by the Financial Stability Board’s Task Force on Climate-Related Financial Disclosures.
 
EY - Human rights publication Human Rights in investment
The aim of this paper, written in collaboration with the Human Rights Commission, is to explore the idea that due diligence underpinning investment decisions should include their impact on human rights.
 
EY - Climate risk disclosure Climate Risk Disclosure Barometer
EY undertook an analysis of current corporate disclosures in Australia against the Financial Stability Board (FSB) recommendations. The purpose of this being to enable us to map the improvements in climate-related disclosures against the Recommendations, by sector, on an annual basis.
 
EY - Financial stability board Will the Financial Stability Board be a game changer for climate risk disclosures?
Step by step guide to implementing the FSB’s recommendations for disclosing climate change risks.
 
EY - Let’s talk sustainability, Issue 9 Let’s talk: sustainability issue 9
In this edition we discuss the following topics, Will the Financial Stability Board be a game changer for climate risk disclosures?; Why the social can’t be taken out of "Social Impact measurement"; It’s time to have an adult conversation about Human Rights; NZX rules surrounding sustainability disclosures set to change: Are you ready to respond?
 
EY - Two Degrees, or not two degrees? Let’s talk: sustainability podcast - Two Degrees, or not two degrees?
Two degrees, or not two degrees? With Matthew Bell
 
EY - Nonfinancial performance may influence investors Nonfinancial performance may influence investors
Investors require a sharper focus on corporate governance, environmental and social factors according to our 2017 investor survey.
 
EY- Climate change: the investment perspective Climate change: the investment perspective
In this global thought leadership report, we discuss the risks and opportunities of stranded assets for the investment industry.
 
EY - Let’s talk sustainability, Issue 8 Let’s talk: sustainability issue 8
In this edition we discuss the following topics, Global megatrends — the key to seeding sustainability within future strategy?; How will a 2°C world transform your business?; Impact investment: A solution to market failure?; Is reporting failing or it is just a little confused?
 
EY- Is your social licence expiring? Is your social licence expiring? 
Three imperatives facing all large organisations in protecting value and social licence to operate in what is a changed socio-economic environment.
 
EY- Why should I trust you? A fresh look at HSE culture Why should I trust you? A fresh look at HSE culture 
In this paper we explore the history of safety culture and introduce our heuristic to support the concept of Plus One and help organisations to move beyond zero.
 
EY - Let’s talk sustainability, Issue 7 Let’s talk: sustainability issue 7
In this edition we discuss the following topics, The rise of big data and implications on privacy;  Can we create an impact? Explaining the investment growth of  green and social bonds; The Sustainable Development Goals What role can companies play?; Adapting to an uncertain climate.
 
EY - The Natural Capital Protocol The Natural Capital Protocol
A ‘Need to know’ guide on the launch of the Natural Capital Protocol, which marks a huge step forward in making nature visible in decision making.
 
EY - Building responsible and resilient supply chains State of sustainable supply chains: building responsible and resilient supply chains
EY teamed with UN Global Compact to assess the state of sustainable supply chains, as companies face increasing risk and pressure for transparency while managing a growing array of externalities.
 
EY - The future of health and safety: moving beyond zero The future of health and safety: moving beyond zero
In the third insight paper from our HSE Matters program we examine a new approach to health and safety strategy and management, focused on moving beyond zero harm to a new concept of Plus One. The paper explores the drivers and the key concepts behind Plus One, and includes our recommendations for moving beyond zero.
 
EY - Mental health in the workplace Mental health in the workplace
Andi Csontos, HSE Partner, talks to Dr Kirstin Ferguson and Jonathan Nicholas on the importance of mental health in the workplace.
 
  • View more insights from EY
    EY - Tony Johnson Tony Johnson shares EY’s point of view on COP21
    Listen to Tony Johnson, EY Oceania CEO, discuss the importance of COP21 for Australian businesses, and how companies can be successful in a low-carbon world.
     
    EY - Let’s talk sustainability, Issue 6 Let’s talk sustainability, Issue 6
    In this edition we explore the implications for COP21 on businesses and the role of due diligence in mitigating human rights abuses in the supply chain. We also look to the future of digital sustainability reporting and explore how companies are using “purpose” to create lasting value.
     
    EY - Putting our minds to it Putting our minds to it: addressing the invisible risk of mental health
    In this paper we highlight the importance of addressing workplace mental health and wellbeing, highlighting the current costs and impacts of mental ill-health and illness in Australia, and our recommendations for organisations facing this challenge.
     
    EY - Tomorrow’s Investment Rules 2.0 Tomorrow’s Investment Rules 2.0
    Investors, more than ever, are using nonfinancial information to underpin their decisions. Learn what’s driving nonfinancial reporting effectiveness and how it helps create company value.
     
    EY - Let’s talk sustainability, Issue 5 Let’s talk sustainability, Issue 5
    In this edition, we explore responsible and resilient supply chains, designing businesses’ emissions intensity metrics, investment rules and identifying material sustainability risks.
     
    EY - Materiality and sustainability disclosure – key insights from the ASX top 100 Materiality and sustainability disclosure: key insights from the ASX top 100
    This paper examines the results of the research undertaken around the uptake and maturity of materiality assessments and sustainability disclosure in the ASX top 100.
     
    EY - Emissions Reduction Fund auction results: What do they mean? Emissions Reduction Fund auction results: What do they mean?
    In this climate policy update, we explore the outcomes of the first ERF auction and what it means for participating projects and proponents.
     
    EY - Let’s talk: sustainability, Issue 4 Let’s talk: sustainability, Issue 4
    In this special edition of Let’s talk: sustainability we seek to distinguish ‘fact from fiction’ regarding stranded assets. We also discuss recent additions to reporting requirements and sustainability disclosures and the value of sustainability materiality assessments to internal strategy and risk mitigation.
     
    EY - Sticky Money Sticky Money
    This paper sets out a framework to recognise, measure and report the commercial and broader total value created by co-operatives and mutuals organisations in Australia.
     
    EY - Let’s talk: sustainability, Issue 3 Let’s talk: sustainability, Issue 3
    In this issue, we discuss green bonds, sustainability risks moving up on the corporate agenda, how WH&S data can maximised, and growing community support for wind farms.
     
    EY - Let’s talk: sustainability, Issue 2 Let’s talk: sustainability, Issue 2
    An effective sustainability strategy looks at all of the components that can affect your business. Let’s talk: sustainability helps you demystify this highly complex world.
     
    EY - Assessing and communicating the value of sustainability: A new approach Assessing and communicating the value of sustainability: A new approach
    This paper provides insights on how you can better understand and demonstrate the value of your sustainability programs, including through use of EY-PRoMO.
     
    EY - Integrated reporting - Evaluating value Integrated reporting: elevating value
    In this paper we offer in depth analysis and commentary around our vision on integrated reporting and its role in value creation.
     
    EY - Let’s talk: sustainability, Issue 1 Let’s talk: sustainability, Issue 1
    In our first issue, we help you demystify the highly complex world of sustainability to take concrete actions to identify competitive advantages, increase operational efficiency and mitigate risk.