All Engagement guide articles – Page 8
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Engagement guide
Expectation 2 for food and beverage companies: governance
Companies should ensure oversight at board level, and that board members are regularly trained. They should establish processes that enable them to identify and respond appropriately to legislation and ensure relevant departments (e.g. human resource and labour/ environmental compliance, senior management, procurement or sourcing, communications and/ or marketing, production) are ...
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Engagement guide
Expectation 1 for food and beverage companies: supplier code of conduct
Companies should have a publicly available supplier code of conduct that reflects international standards such as the ILO core labour standards (covering child labour, forced labour, trade union rights and equal opportunities), covers health and safety and working conditions, and contains at least a longer term target for a living ...
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Engagement guideHow to integrate ESG issues into executive pay: a review of utilities and extractives
Research and insights on the extent to which ESG factors are incorporated into pay design in the utilities and extractives sectors
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Engagement guideIntegrating ESG issues into executive pay
A series of recommendations for engagement between investors and companies on ESG-linked pay, based on discussions facilitated by the PRI and Global Compact LEAD
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Engagement guideData from extractives and utilities sector research
The research analysis below summarises the practices of 84 extractive and utility companies included in major stock indices in North America, Europe, and Australia.
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Engagement guide
ESG issues and executive pay: insights from company dialogue
The investor-company dialogue and research uncovered key additional insights to the recommendations of the 2012 guidance:
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Engagement guide
ESG issues and executive pay: 2012 investor recommendations
The following tips come from the 2012 project:
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Engagement guide
How to engage companies on tax-related topics: questions for management and the board
The list of questions proposed in this section can be used to research the company’s tax profile based on current financial or sustainability reporting.
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Engagement guideHow to engage companies on tax-related topics: identifying red flags in your portfolio
Step one: engagement candidates: identifying red flags in portfolio companies Large tax gap A good indicator of potential earnings risk is the difference between the effective tax rate on a company’s income statement and the weighted average of statutory rates based on the firm’s geographic sales mix8. Although the mismatch ...
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Engagement guide
Aggressive tax planning: noticing the signs
Before engaging with companies on their tax practices, investors need to develop a good understanding of the main strategies that can be used by companies to reduce tax payments.
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Engagement guideWhy and how to engage on corporate tax responsibility
The business case for responsible investors to explore the long-term implications of tax-related risks is multifaceted.
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Engagement guide
Engaging on corporate tax responsibility: what's next?
Investors should be asking companies for better disclosure on their tax practices, to further understand if and how companies and their boards identify and respond to taxrelated risks, and government and other stakeholders’ expectations.
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Engagement guideHow to engage retailers on employee relations
Happy employees are good for business: highly engaged employees tend to stay longer, and are more likely to be productive and provide good customer service.
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Engagement guide
Three recommendations for future engagement with retailers
Although 22 of the 27 companies (81%) engaged improved their reporting, there remains significant scope for further improvement in both reporting and performance.
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Engagement guide
How to engage retailers on employee relations: getting started
To improve the level of reporting and performance on employee relations, suggestions on how investors can engage retailers on the topic are provided below.
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Engagement guide
How to engage retailers on key aspects of employee relations
Employee turnover not only provides an indication of employee retention, but also employee satisfaction as well as recruitment and training costs for new employees.
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Engagement guideHuman rights and the extractive industry: why engage, who to engage, how to engage
Extractive companies are among those companies that have the most daily impact on our lives. They have an impact on their workers, the communities located near their operations, and the people living in the operating country. They use countries’ natural resources, which ultimately belong to their citizens, and therefore need ...
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Engagement guide
Why are PRI investors using the UN Guiding Principles as a framework for engagement?
There is a global expectation today that all companies respect human rights.
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Engagement guide
Six engagement areas on human rights in the extractive industry
The following section contains questions for investors to consider when engaging with companies in the six areas.
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Engagement guide
How to adapt engagement on human rights in the extractive industry to leaders and laggards
Based on findings from the PRI roundtables with extractive companies, and research into the reporting of 50 extractive companies, the PRI in conjunction with steering committee members suggest six areas for engagement.
