Responsible investment, integrating the SDGs, corporate reporting and governance by an asset owner: The case of the Construction and Building Industry Superannuation Fund (Cbus)

Carol Adams and Rod Masson

Chapter 9 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 106-117 from Edward Elgar Publishing

Abstract: This case study examines the role of corporate reporting and board governance at Australian based superannuation fund, Construction and Building Industry Superannuation Fund (Cbus). The decision to adopt the Integrated Reporting Framework with a definition of value creation for a range of stakeholders was consistent with Cbus’ pre-existing culture of collaboration and focus on responsible investment. The approach taken by Cbus to corporate reporting helped to align priorities across the organisation, deepen the Board’s engagement and broaden strategic thinking to encompass a multi-capital approach. When staff numbers increased significantly (as a result of in-sourcing investment management and member services), the annual integrated reports served as a guide to prospective and new employees as to what the organisation stood for.

Keywords: Business and Management; Economics and Finance; Environment; Politics and Public Policy General Academic Interest; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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