INSIGHT
THOUGHT LEADERSHIP

Research that informs.
Insight that moves.

Evidence for better decisions.

Original research and practical perspectives on Sustainability, Climate & ESG, governance, responsible business and the issues shaping organisational decision-making.

CLIMATE REPORTING • AASB S2 • ESG MATURITY • GOVERNANCE • FINANCIAL IMPACTS • ASSURANCE READINESS • RESPONSIBLE BUSINESS • PRACTICAL IMPLEMENTATION • AUSTRALIAN BUSINESS •
ORKA PERSPECTIVES

Fewer publications. More substance.

Orka publishes selectively. The aim is not content volume. It is research and guidance that helps leaders understand what is changing, why it matters and what to do next.

01

Evidence before opinion.

Research starts with data, reporting practice, regulation or observable organisational behaviour.

02

Business relevance before theory.

The focus is on implications for governance, strategy, risk, finance, capability and decision-making.

03

Practical insight before noise.

Research should help people understand what to prioritise rather than simply add another report to the reading list.

ORKA RESEARCH & GUIDANCE

Current publications.

Research and practical guidance focused on the issues currently reshaping Australian sustainability, climate and ESG practice.

02
RESEARCH REPORT 2026

The Great ESG Divide

Who's Walking the Talk in the ASX 1000

Orka's research into ESG maturity across the ASX 1000 explores the gap between leading organisations and companies still building governance, climate strategy, reporting and stakeholder capability.

ASX 1000 ESG Maturity Governance Climate Risk Reporting
READ REPORT →
ASX 1000 ESG MATURITY
RESEARCH
FROM THE GREAT ESG DIVIDE

The research exposed significant maturity gaps.

12% had adopted double materiality
17% had structured GHG accounting models
30% had formalised stakeholder engagement plans
03
PRACTICAL GUIDE 2025

From Compliance to Confidence

How SMEs Can Prepare for Climate Disclosures

A practical roadmap for smaller organisations facing increasing climate-information expectations from customers, supply chains, financiers and larger reporting entities.

SMEs Climate Disclosure Supply Chains Readiness Practical Guidance
READ GUIDE →
PRACTICAL → COMPLIANCE
TO CONFIDENCE
EVIDENCE
WHAT ORKA RESEARCHES

Where regulation, strategy and practice meet.

The strongest research questions emerge where organisations are being asked to change how they govern, measure, disclose and make decisions.

01 Climate Reporting

AASB S2, disclosure practice and reporting maturity.

02 ESG Maturity

How sustainability becomes embedded into organisations.

03 Governance

Board oversight, accountability and organisational ownership.

04 Business Implications

Risk, opportunity, resilience and financial consequences.

05 Practical Readiness

Data, systems, capability and implementation.

06 Responsible Business

Human rights, ethics, sustainability and value creation.

OUR APPROACH

Research designed to be decision-useful.

Research should not stop at describing a problem. It should help leaders understand its significance and determine what action is worth taking.

01 EVIDENCE

Evidence-led

Research grounded in data, regulatory developments and observable organisational practice.

02 RELEVANCE

Commercially relevant

Findings connected with governance, strategy, risk, financial implications and organisational decisions.

03 ACTION

Practical

Clear implications that help organisations decide what should happen next.

05
THE ORKA SUSTAINABILITY BRIEF

Five developments worth knowing each week.

A curated weekly briefing on developments across sustainability, climate, ESG, governance and responsible business, with a practical explanation of why each story matters.

READ THE SUSTAINABILITY BRIEF →
WEEKLY 05 DEVELOPMENTS
WHAT HAPPENED
WHY IT MATTERS
WHAT TO WATCH
ACTION
FROM RESEARCH TO IMPLEMENTATION

What does this mean for your organisation?

Research creates value when it improves decisions. Orka works with organisations to translate emerging expectations into governance, analysis, strategy, capability and practical implementation.

EXPLORE SUSTAINABILITY & ESG ADVISORY →
01 Climate & AASB S2
02 ESG Strategy & Materiality
03 Financial Quantification
04 Assurance Readiness
START A CONVERSATION

Research is most useful when it changes the conversation.

If a research finding raises questions for your organisation, start with the issue you are trying to work through.