The Middle Way Pty Ltd assists clients across Australia to:

• identify and prioritise their environmental, social and governance (ESG) issues when developing their business plans.
• analyse the implications of relevant guidelines and policies from government and relevant industry bodies for conducting their business in an ethical manner;
• develop ESG performance indicators for their core activities and assets,  and benchmark them against international frameworks;
• disclose relevant non-financial information on their performance for their investors, corporate regulators, suppliers and customers.

Modern organisations face an ongoing need to manage a wide range of social and governance issues as part of their right to hold a licence to operate.  But the  World Economic Forum has identified the loss of natural biological systems and climate change as the leading global challenges.

Each is deteriorating rapidly, and together are driving a fundamental, progressive, and now unavoidable threat to the existence of life on Earth as we know it.

Risk assessments are being conducted by large corporations to understand and disclose how their future activities will be affected by these two influences.  The assessments include impacts on the entities in their supply chain.

Australian SMEs connected to the value chain of large organisations,  both upstream and downstream,  can therefore expect to be questioned on their efforts to constrain carbon emissions and conserve nature, and in certain circumstances, respond as a condition of future supply contracts.

The impetus for doing so has been increased by the implementation of the Commonwealth Government’s Climate-related financial disclosure legislation that came into effect on       1 January 2025.

Our firm has extensive experience assisting organisations identify their material risks from each of these issues, and then creating scenarios for measures to reduce and disclose them.