Research reports

Our research is the foundation of ACSI’s work. We produce high-quality, evidence-based research on the material sustainability and governance issues important to long-term investors.

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Governing for Net Zero: The Board’s Role in Organisational Transition Planning

ACSI and the Australian Institute of Company Directors (AICD) developed guidance to support boards and investors in navigating the complexities of climate transition planning. Governing for Net Zero: The Board’s Role in Organisational Transition Planning reflects insights from directors and investors who have practical experience preparing and analysing company transition plans and provides an overview of directors’ legal obligations.
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CEO pay in ASX200 companies

ACSI’s 24th annual survey of CEO pay in Australia’s largest listed companies, was conducted with research from Ownership Matters. It remains the benchmark longitudinal study into remuneration trends and outcomes, and includes our unique ‘realised pay’ data.
Buildings in the city of London

The financial materiality of sustainability issues

This paper compiles analyses undertaken over many years on the financial benefits of managing ESG risks and opportunities. This report includes academic studies, specific research studies and meta studies, research from investment or governance advisors and insights into the systemic risks sustainability issues can cause.
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Speaking up for super members: Australians reflect on active ownership

This study explores Australian attitudes towards the active ownership practices of superannuation funds and analysis of the financial materiality of sustainability issues.
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Promises, pathways and performance: Climate change disclosure in the ASX200

Investors are getting clearer sight of how Australian listed companies factor climate change into their operations, with a growing number of ASX200 companies integrating climate change considerations into their financial statements and pricing carbon to test business resilience. The findings come in ACSI’s annual research, Promises, Pathways and Performance: Climate Change Disclosure in the ASX200.
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CEO Pay in ASX200 Companies

This report, ACSI’s 23rd annual survey of CEO pay in Australia’s largest listed companies, was conducted with research from Ownership Matters. Including our unique ‘realised pay’ data, this longitudinal series is a benchmark study of remuneration trends and outcomes.
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