Ethics & Governance Articles

Showing 51 to 60 of 64 articles:
REBECCA JAMES  |  WEDNESDAY, 27 MAY 2015
In an attempt to simplify the superannuation guarantee (SG) regime, and reduce the penalties associated with the SG charge (SGC), the federal government has introduced the draft Superannuation Guarantee Legislation Amendment (Simplification) Bill 2015 ... Read more
STAN RICKERT  |  WEDNESDAY, 27 MAY 2015
This paper examines Environmental, Social and Governance (ESG) issues first from a company's perspective and then from a shareholder's or investor's perspective. It discusses how the two positions are reconciled so that mutually beneficial ... Read more
GEOFF WARREN  |  WEDNESDAY, 27 MAY 2015
Investing in illiquid assets - such as unlisted property, infrastructure or even small cap stocks - entails additional costs and risks, and constraints an investor. As it is entirely reasonable to expect additional returns in compensation, it is often ... Read more
Susheela Peres da Costa
AMANDA WILSON , SUSHEELA PERES DA COSTA  |  SUNDAY, 4 AUG 2013
Regnan's Amanda Wilson and Susheela Peres da Costa look at the controversial issue of executive remuneration. Read more
Andrew Boal
ANDREW BOAL  |  SUNDAY, 4 AUG 2013
Towers Watson's Andrew Boal gives his views on the topical question of whether super funds should be forced to have a quota of independent directors. Read more
Mans Carlsson
MANS CARLSSON  |  SUNDAY, 4 AUG 2013
AMP Capital senior research analyst Mans Carlsson-Sweeny draws some key distinctions between environment, social and governance (ESG) investing, and its sister disciplines of responsible and ethical investment. Read more
GORDON HAGART  |  SUNDAY, 4 AUG 2013
ACSI's latest paper on sustainability reporting in Australia reveals a steady improvement, but finds some companies are still falling short. Read more
JAMES FERNYHOUGH  |  SUNDAY, 4 AUG 2013
Last month's United Nations Climate Summit saw a flurry of announcements from some of the world's major institutional investors, ranging from pledges to divest from fossil fuels, to calls on governments to introduce carbon pricing. But how serious ... Read more
Michelle Levy
MICHELLE LEVY  |  SUNDAY, 4 AUG 2013
Superannuation fund trustees and their lawyers (including this one) have been grappling for years with what the covenant in section 52(2)(c) of the Superannuation Industry (Supervision) Act 1993 (the SIS Act) means. What must a trustee do to exercise ... Read more
Ron Mullins
RON MULLINS  |  MONDAY, 19 NOV 2012
IQ Group principal Ron Mullins takes a look at APRA's evolving data requirements and the challenges they pose for superannuation funds. Read more