All Engagement guide articles – Page 3
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Engagement guide
How did companies in the human rights and extractives engagement show a commitment to human rights?
High-level trends All 32 companies publicly commit to respecting human rights. However, the level of commitment varies: a third has reached a very sophisticated level of commitment (standalone human rights policy/active participation in multi-stakeholder initiatives, etc.); a third has a clear and well-defined commitment but may not be as ...
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Engagement guide
How did companies in the human rights and extractives engagement monitor business relationships?
High-level trends Business relationships - selection Over half of the companies now report on the criteria used to select business relationships e.g. suppliers and security providers. While all categories have made progress on this indicator, companies in emerging markets have shown most improvement with almost half of them now ...
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Engagement guide
How did companies in the human rights and extractives engagement assess human rights risk?
High-level trends Human rights risk assessment - identifying In 2015, two companies reported on human rights risk identification; this increased to 25 in 2017, making it one of the most improved areas. Almost all target companies have incorporated human rights considerations into their risk management processes and evaluated their ...
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Engagement guideResults of the PRI collaborative engagement on water risks
Below is a summary of the results of the PRI-coordinated engagement on water risks in agricultural supply chains.
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Engagement guideThe PRI-coordinated collaborative engagement on climate lobbying
Launched in 2015, 35 investors with AUM of US$2 trillion joined the PRI’s collaborative engagement on corporate climate lobbying practices, targeting 21 companies across the following sectors.
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Engagement guideRecommendations for future climate lobbying engagement
The following recommendations highlight key areas for driving climate lobbying practice performance further.
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Engagement guide
Examples of policy engagement governance and climate lobbying
A range of good and poor practice identified by InfluenceMap across sectors for policy engagement governance and climate lobbying positions are provided below.
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Engagement guide
How to engage with companies on climate lobbying
Stage 1: Identifying potential red flags Before engaging with a company on its climate lobbying practices, several signs will help indicate the likelihood of direct or indirect obstructive climate lobbying practices: no transparency or a negative public stance on climate science; no reporting on money spent on national or ...
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Engagement guide
Corporate policy engagement on climate issues
Public policy plays a critical role in regulating and framing the relationship between companies and their investors and, in turn, the relationship between companies, investors and wider society.
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Engagement guideConverging on climate lobbying: aligning corporate practice with investor expectations
Investors are increasingly scrutinising corporate engagement on climate policy as it plays a critical role in helping governments create practical climate policy solutions. However, corporate engagement on climate policy is a double-edged sword.
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Engagement guideExamples of tax disclosure in healthcare and IT sectors
Tax policy (organisational and board view on corporate income tax): GSK: “We have a responsibility to our shareholders to be financially efficient and deliver a sustainable tax rate. As part of this approach, we look to align our investment strategies to those countries where we already have substantial economic activity, ...
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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.
