All Active Ownership 2.0 articles – Page 6
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Engagement guide
Country-by-country reporting in corporate tax disclosure
This article provides a brief summary of existing frameworks for country-by-country reporting (CBCR).
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Engagement guide
Companies reviewed in the PRI's corporate tax transparency research
The companies that were selected for the PRI’s research on corporate tax disclosure were chosen because of sector-related tax risks as detailed below.
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Engagement guide
Recommendations on evaluating corporate tax transparency
Here is an overview of the investors’ recommendations on corporate tax transparency across policy, governance and risk mangement and performance areas.
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Engagement guide
Approach to dialogue and next steps
This section provides guidance on how investors can approach engagement as well as key considerations during the process (see final section for examples of good practice).
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Engagement guide
Trends in corporate tax disclosure
This section highlights key trends in the PRI-commissioned study on tax disclosures in policy, governance and risk management and reporting areas.
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Engagement guide
Evaluating and engaging on corporate tax transparency research
Scope: The research assessed levels of corporate income tax disclosure at 50 large multinational companies in the healthcare and information technology sectors headquartered in the US (20), Europe (20) and rest of the world (10). For further explanation of why these sectors were selected, see section on selection of ...
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Engagement guide
An introduction to engaging on corporate tax transparency
There is growing interest among responsible investors to understand how companies in their portfolios approach tax-related issues.
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Engagement guideEvaluating and engaging on corporate tax transparency: An investor guide
This report serves as an investor tool for engagements on tax, drawing on key trends and gaps observed in the current status of corporate income tax disclosure practices.
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News and press
The PRI's vote declaration system is live
In response to demand for more dedicated proxy voting tools, the PRI built an online form for signatories to – voluntarily – communicate how they intend to vote on shareholder proposals at company AGMs.
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Academic research
How engagement creates value for investors and companies: conclusion
By evidencing how corporations experience ESG engagement, unpacking the dynamics through which multiple forms of value are created for corporations and investors, and contrasting corporate and investor perspectives about the value of engagement, our analysis has resulted in a number of key insights. These insights have implications for current and ...
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Academic research
Enablers and barriers to successful ESG engagement
We identified common enabling factors and barriers to successful engagements, from corporate and investor perspectives.
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Academic research
Creating value for investors and companies: Individual versus collective ESG engagement
When asked about the pros and cons of individual as opposed to collective forms of engagement, few corporate interviewees could clearly differentiate between the two forms, as in both cases, a lead investor may be charged with approaching them.
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Academic research
How engagement creates value for investors and companies: (Re)defining engagement success
An implication of both the consideration of the corporate perspective on engagement, and a broader definition of value, is the reconsideration of how engagement success is defined.
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Academic research
How engagement creates value for investors and companies: Relationship building
ESG engagement encourages closer collaboration between ESG and financial analysts and/or fund managers. In addition, the relationships between investors and companies support the integration of ESG, in a self-reinforcing manner, within both investment firms and companies.
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Academic research
How engagement creates value for investors and companies: Political dynamics
This chapter looks at the role of political dynamics in how ESG engagement can create value for investors and companies.
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Academic research
How engagement creates value for investors and companies: Learning dynamics
The reinforcement of the communication channels between investors and their investee companies through ESG engagement also creates new opportunities for learning about ESG issues on the corporate side.
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Academic research
How engagement creates value for investors and companies: Communicative dynamics
We identified three main sets - communicative, learning and political - of ESG engagement dynamics which create value. This chapter focuses on the communicative dynamics.
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Academic research
Introduction to how ESG engagement creates value for investors and companies
A growing number of investors are undertaking corporate engagement and exercising their rights as shareholders to influence corporate behaviour.
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Academic research
How ESG engagement creates value for investors and companies
There is growing evidence that engagement by investors with companies on ESG issues can create shareholder value.
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Engagement guide
How investors can promote responsible cobalt sourcing practices
Lithium-ion batteries power products at the cutting edge of technology, from smartphones to laptops and electric cars.
