Climate and ESG Insights
Practical guidance on climate reporting, ESG data challenges, and building effective risk assessment capabilities.
What AASB S2 Actually Requires in Practice
AASB S2 is more accurately understood as a capability requirement than a reporting requirement. This article explores what it actually requires and why many organisations struggle to meet those requirements.
Why ESG Data Is Difficult to Use at Scale
While the availability of ESG data has grown, its usability has not. This article explores why ESG data is structurally difficult to use and what a more effective approach looks like.
The Structural Problem with Supply Chain Visibility
Supply chains are one of the most significant sources of climate risk - and one of the least understood. This article explores why visibility is structurally difficult to achieve.
How to Assess Climate Risk Across a Portfolio
Assessing climate risk at portfolio level is significantly more complex than individual entity analysis. This article explores what it actually involves and what a structured approach looks like.
Physical vs Transition Risk - What They Are and Why They Matter
Physical and transition risk are foundational concepts in climate analysis, but often poorly understood in practice. This article explains what they mean and how organisations should approach them.
What Good Climate Reporting Actually Looks Like
Good climate reporting is not defined by volume of information, but by the organisation's ability to identify, assess and explain risk with consistent, auditable data.
The Difference Between Climate Reporting and Climate Capability
Climate reporting is not the same as climate capability. Reporting is the output; capability is the system that produces it. This article explores why the distinction matters.
What Is Scope 3 in Practice - and Why Is It So Difficult?
Scope 3 can account for 70-90% of total emissions but remains one of the least understood areas of climate reporting. This article explores the structural challenges.
What Is Climate Risk Concentration - and Why Does It Matter?
Climate risk becomes material when it is concentrated, not when it exists in isolation. This article explores what concentration means and why it is often overlooked.
Why Industry Classification Matters in ESG Analysis
Industry classification is one of the most fundamental inputs in ESG analysis, yet often treated as a static field. This article explores why it matters and what good looks like.
How to Identify High-Risk Suppliers
Not all suppliers carry the same level of exposure. This article explores how to identify and prioritise high-risk suppliers effectively at scale.
Navigating the Oil Price Shock: How Volatility Hits the Real Economy
When global energy markets experience sudden disruptions, the fallout extends far beyond the trading floor. This article explores how oil price shocks transmit into the real economy and why standard tracking metrics create dangerous blind spots.
Modern Slavery Risk in Australia: Understanding Supply Chain Exposure Through Data
Modern slavery remains one of the most significant yet least visible risks within the global economy. This article explores how organisations can use data to identify governance signals and supply chain vulnerabilities at scale.
Transition Risk: Understanding the Financial Impact of the Net Zero Economy
Transition risk refers to the financial, operational and strategic impacts arising from the global transition towards a lower-carbon economy. This article explores how to assess exposure to structural economic changes.