Topic: Net Zero Investment Framework
The Net Zero Investment Framework provides a common set of recommended actions, metrics and methodologies through which investors can maximise their contribution to achieving global net zero global emissions by 2050 or sooner.
Submission: One barrier might come down, but superannuation performance test reforms won’t unlock climate investment on their own
Submission | Katharina Surikow (IGCC) | 19 June 2026
Changing the superannuation performance test is not the single ‘silver bullet’ solution – in and of itself, reform of the performance test may remove a barrier to investment in some asset classes for some investors, but it will not act as an incentive for more investment. IGCC urges the government to consider any proposed changes to the performance test in the context of all other policy changes available to it that could, or seek to, influence investment in net zero.Submission: More work needed on the foreign resident capital gains tax regime for renewables
Submission | Katharina Surikow (IGCC) | 24 April 2026
IGCC respects the Government’s intentions to strengthen and provide clarity to the foreign resident CGT regime. However, the draft legislation contains a number of elements that will chill much-needed investment in renewable energy and create undue sovereign risk. More analysis of the economic impact of the proposed changes is required to establish a level playing field for all investors and appropriate transition arrangements that avoid jeopardising Australia’s energy transition.
Just Transition in Action – Complement to NZIF Supplementary Guidance for Just Transition
Guide | February 2026
Accompanying the NZIF Supplementary Guidance on Just Transition, ‘Just Transition in Action’ provides practical, real-world examples of how investors can translate just transition principles into practice.
NZIF Supplementary Guidance on Just Transition
Guide | February 2026
The new supplementary guidance builds on NZIF 2.0 by helping investors seeking to integrate just transition considerations into their individual net zero strategies, consistent with fiduciary duties and diverse institutional mandates.
The Net Zero Investment Framework: New Implementation Guidance for Objectives and Targets
24 January 2025
New implementation guidance is now available to assist asset owners and managers in effectively using the Net Zero Investment Framework (NZIF) to set and achieve net zero objectives and targets across various asset classes.The Net Zero Investment Framework: New Implementation Guidance for Objectives and Targets
Guide | IIGCC, IGCC, AIGCC, Ceres | 24 January 2025
New implementation guidance is now available to assist asset owners and managers in effectively using the Net Zero Investment Framework (NZIF) to set and achieve net zero objectives and targets across various asset classes.
Net Zero Asset Managers Target Disclosure Report 2024
Report | NZAM | 25 July 2024
The Net Zero Asset Managers Target Disclosures Report 2024 emphasises the rise in voluntary net zero commitments within the asset management industry. More than 325 asset managers, managing over USD 57.5 trillion, have made individual commitments aligned with their fiduciary duties.
New Guidance: The Net Zero Investment Framework 2.0 (“NZIF 2.0”)
25 June 2024
The Net Zero Investment Framework 2.0 (“NZIF 2.0”) is the latest iteration of the most widely used resource by investors to develop their individual net zero strategies and transition plans.
The Net Zero Investment Framework 2.0 (“NZIF 2.0”)
Guide | IIGCC, IGCC, AIGCC, Ceres | 25 June
The Net Zero Investment Framework 2.0 (“NZIF 2.0”) is the latest iteration of the most widely used resource by investors to develop their individual net zero strategies and transition plans.
The Australian State of Net Zero Investment Report – 2024
Report | Investor Group on Climate Change | 30 May 2024
The most comprehensive and rigorous analysis of net zero investment practices in Australia.