All Reports/Guides articles – Page 11
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Reports/GuidesCorporate disclosure on cyber security governance: regional analysis
On average, US and Australian companies performed the strongest on disclosure across all indicators. US companies scored better than those from other regions in terms of disclosing cyber security and/or information security as a key risk in company assessment plans (indicator 14). US companies also scored better on board responsibility ...
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Reports/Guides
Corporate disclosure on cyber security governance: senior management and board accountability
4. Does the company identify a named person at senior management or executive committee level with overall responsibility for information management and cyber security? 5. Is the board or board committee responsible for cyber security issues?
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Human rights and the extractives industry
Companies operating in the extractives sector face a multitude of complex human rights issues.
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Reports/Guides
Human rights and the extractives sector
There are different impacts on human rights along different phases of the value chain – exploration, operation and production – which are important to take into consideration when engaging.
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Reports/Guides
Summary of PRI-coordinated engagement on human rights in the extractives sector
From 2015 – 2017, 51 PRI signatories representing USD $7.3 trillion in assets engaged with 32 companies in the extractives sector.
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Reports/Guides
Engaging with extractives companies: five key insights
Moving the laggards, the middle and the leaders Rooted in a risk-based approach, investors tend to focus on portfolio companies that have a poor human rights approach and performance. However, it was highlighted in engagement dialogues that investors should consult not only with laggards but also ...
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Reports/Guides
How did companies in the human rights and extractives engagement respond to human rights incidents?
High-level trends Half of the companies evaluated now report on the way they respond to human rights allegations. While companies from developed markets have slightly progressed, companies from emerging countries have stalled – with the same 14% disclosing on this area as in 2015. ...
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How did companies in the human rights and extractives engagement embed human rights into corporate practice?
High-level trends Governance and oversight Companies have made continuous progress in terms of governance and oversight – in particular there are now twice the number of companies from emerging markets and smaller sized companies that disclose how their board and senior management oversees the human rights policy ...
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How did companies in the human rights and extractives engagement engage stakeholders and tackle grievance mechanisms?
High-level trends Stakeholder engagement Just over half the companies reported on stakeholder engagement in 2015, while as of 2017 almost all of them do. Companies that already reported on this indicator have strengthened their level of disclosure and the overall quality of stakeholder engagement. Companies participating ...
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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 ...
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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 ...
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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 ...
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Mise en oeuvre des recommendations du groupe de travail sur la publication d'informations financières relatives au climat (TCFD)
Les marchés financiers ont besoin de données de qualité sur les risques liés au climat afin d’opérer efficacement vers la transition énergétique.
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Reports/Guides
Les investisseurs face au changement climatique
Dans l’ensemble, les investisseurs internationaux ont progressé en matière d’action climatique en 2017. En atteste la vigilance accrue des investisseurs institutionnels sur l’exposition de leurs investissements au climat, leur engagement auprès des entreprises, sans compter la dynamique française suite à l’adoption de l’article 173.
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Fiduciary duty in the 21st century: Ireland roadmap
As a step towards implementing Fiduciary duty in the 21st century ’s recommendations, the Ireland roadmap sets out recommendations in four categories: regulation, capacity building, stewardship and intermediation and corporate reporting.
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Reports/Guides
Fiduciary duty in the 21st century: Ohio roadmap
As a step towards implementing Fiduciary duty in the 21st century ’s recommendations, the Ohio roadmap sets out recommendations in four categories: treasurer offices, universities, public pension funds and climate change coalitions.
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ESG monitoring, reporting and dialogue in private equity
An exchange of information, underpinned by dialogue, will keep LPs informed about the ESG characteristics of their private equity investments and the responsible investment practices of their investment managers.
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Low-carbon investing and low-carbon indices
For off-the-shelf fund solutions, investing against lowcarbon indices is a potentially lower-cost option than actively managed strategies.
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Reports/Guides
Low-carbon investing and listed equity funds
While the public markets comprise a smaller portion of the clean energy investment universe compared to asset finance and unlisted assets (including infrastructure, private equity and venture capital), activity in the acquisitions market has steadily grown over recent decades, reflecting the larger size of the renewable energy sector (see below). ...
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Phasing out investments in thermal coal
While many investors may consider phasing out thermal coal alongside reductions to other fossil fuel assets (such as oil sands, crude oil, natural gas and metallurgical coal), this section focuses on thermal coal assets as a starting point due to their high CO2 content (and potential for carbon reduction), the ...
