Assoc Prof
Harjinda Singh
School of Accounting, Economics and Finance
Faculty
Curtin University
BIO
Harjinder Singh is an industry-focussed academic having an educational strategy formed by 10 years in private practice both in Australia and overseas as an assurance provider and practicing auditor.
As a Chartered Accountant, Harj is well versed with auditing and governance best practices and uses these capabilities heavily in his teaching and engagement activities such as climate risk and carbon accounting (measurement, recording, verification and reporting), ESG assurance, financial accountability and operationalising sustainable operations in the not-for-profit and commercial sectors.
As a result of his successes in engaging with industry across a number of platforms, Harj has been recently appointed to the Australian Accounting Standards Board’s (AASB) Climate Research’s Climate Research Expert List.
This role requires assessing stakeholder feedback on the Australian Climate Related Financial Disclosure Standards Exposure Draft and being involved with the final mandatory Climate Reporting Standards.
This appointment therefore shapes the future reporting and disclosure requirements of the climate related and sustainability landscape in Australia.
Harj’s other recently completed major work, with another colleague from the School of Accounting, Finance and Economics (and the WA School of Mines at Curtin) for the Cooperative Research Centre for Transformations in Mining Economies (CRC TiME) has resulted in the development and implementation of a natural capital accounting framework in the WA mining sector, the first in Australia.
Such a framework is critical to the future operations of the mining sector seeking community and regulatory support for its Social License to Operate (SLO) so that the sector can continue to mine and now also process many of the critical minerals needed to fund Australia’s Energy Transition towards its net zero 2030 commitment.
Harj’s research is circulated widely not only in publications in A* and A-ranked journals but he engages with various regulatory agencies shaping national and international public policy to help resolve pressing issues of national and international significance.
Presentation
ESG Risks in the Supply Chain - A blind spot in the energy transition
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Governments and companies worldwide are pledging to achieve net-zero emissions of greenhouse gases. However, reaching net-zero emissions will require a transformation of the global economy affecting all countries and all sectors of the economy.
The Australian Government has committed to 82 per cent national renewable electricity generation by 2030 but current energy transition strategies have fundamental short-term and long-term environmental, social and governance (ESG) risks associated with critical minerals and the energy supply chain.
More specifically, these policies and strategies do not fully consider the significant ESG risks associated with critical minerals supply chains including labour force disruption, geo-political risks, the lack of diversification and human rights violations, greenwashing, waste management, supplier engagement, data protection and diversity, equity and inclusion.
If not properly managed, such risks have significant adverse consequences to economic and social sustainability thereby jeopardising our commitment towards the UN Sustainability Goals and Net Zero aspirations by 2050.
In our paper, we systematically identify the key ESG risks associated within the energy transition supply chain compromising both Social and Environmental performance and the Social License to Operate.
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Drawing on the literature and anecdotal evidence internationally, we provide strategies and guidelines to manage these challenges to achieve our net zero aspirations sustainably.
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Findings from our work therefore has important policy ramifications for regulators, governments, the private sector and communities globally.