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PNG's response to COVID-19
Insight 16 Apr 2020

The World Health Organization declared the coronavirus disease 2019, or 'COVID-19', a global pandemic on 11 March 2020. As of 16 April 2020, most countries around the world have reported cases of COVI ...

Using tech and data in a crisis – contact tracing
Insight 09 Apr 2020

Data analysis, and the technology that facilitates it, is currently playing a critical role in the global and national efforts to combat the COVID-19 pandemic. Alongside the front-line health response, it has become a core part of the daily calculations made by governments and health organisations. ...

WA EPA greenhouse gas emissions guideline finalised
Insight 17 Apr 2020

The Western Australian Environmental Protection Authority (EPA) has released its finalised Greenhouse Gas Emissions Environmental Factor Guideline (GHG Guideline). The final GHG Guideline dials back s ...

Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Insight 19 May 2020

Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...

Carrots and sticks: enforcement of the Consumer Data Right
Insight 15 May 2020

The Australian Competition and Consumer Commission (ACCC) and the Office of the Australian Information Commissioner (OAIC) have published a joint Compliance and Enforcement Policy (the Policy) for the Consumer Data Right (CDR). ...

Disclosure of climate-related financial risk: major change is imminent
Insight 25 May 2020

There has been a global proliferation of voluntary reporting standards that companies might adopt with respect to disclosure of climate change-related financial risk. ...

Emissions regulation and liability – NGERs and the Safeguard Mechanism
Insight 25 May 2020

The National Greenhouse and Energy Reporting (NGER) scheme requires some companies to account for the scope 1 and scope 2 emissions they are responsible for. Scope 1 emissions are direct emissions for which a company is responsible, whilst scope 2 emissions are indirect emissions from the purchase o ...

Corporate PPAs: questions to ask, traps to avoid
Insight 25 May 2020

As electricity prices rise and we move towards a carbon‑constrained future, companies are looking for ways to manage their exposure to changing electricity prices and to purchase electricity from renewable sources. Generators are also looking beyond retailers as potential offtakers to support the de ...

Green finance
Insight 25 May 2020

Australia's 'green finance' market continues to grow steadily in response to global environmental challenges and to support sustainable development. Innovative financial products continue to be developed to direct capital towards green projects and to promote sustainability causes or ESG-related per ...

Shareholder resolutions
Insight 25 May 2020

Shareholders are becoming increasingly aware of climate change risks. Since early 2017, both Australian and foreign companies have faced a wave of climate change-related shareholder activism. Ceres maintains a Climate and Sustainability Shareholder Resolutions Database, which at February 2020 showe ...

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