This document is intended to provide guidance to users of SuperSwitch or others following Market Forces’ work in this area on how we identify and classify companies relevant to the fossil fuel sector.

Market Forces classifies members of the S&P ASX300 index according to their fossil fuel exposure on an ongoing basis. Index constituents are correct as at 30 October 2015.

Market Forces firmly believes that the time for engagement with those companies with substantial involvement in fossil fuel extraction – pure play companies – has passed. Our suggested approach is divestment. For diversified companies and those companies providing essential services to pure play companies, divestment must be the response where the outcome of engagement is not satisfactory.

Read the report here.