Assessing Environmental, Social and Governance (ESG) investment risks

The Australian Council of Superannuation Investors (ACSI) and the Financial Services Council (FSC) have published the ESG Reporting Guide for Australian Companies. The Guide highlights the minimum information and reasonable data requirements that they recommend be provided for investment managers (represented by the FSC) and asset-owners (represented by ACSI) to successfully price, analyse and manage Environmental, Social and Governance (ESG) investment risks. The Guide was created to provide a reporting guide for all Australian companies, with emphasis on those in the S&P/ASX 200.

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