All Reports/Guides articles – Page 13
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Reports/Guides
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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Reports/GuidesConverging 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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Reports/Guides
Examples 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 ...
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Reports/Guides
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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Reports/Guides
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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Reports/Guides
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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Reports/Guides
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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Reports/Guides
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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Reports/Guides
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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Reports/Guides
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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Reports/Guides
Evaluating 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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Reports/Guides
An asset owner’s guide to the TCFD recommendations
Asset owners will need high-quality and timely data on climate-related risks to help guide them through the energy transition.
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Reports/Guides
The European Commission Action Plan: Action 10
The European Commission Action Plan: An assessment of the reform areas for PRI signatories provides an overview of the main areas of reform. Action 10 focuses on fostering sustainable corporate governance and attenuating short-termism in capital markets.
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Reports/Guides
The European Commission Action Plan: Action 8
The European Commission Action Plan: An assessment of the reform areas for PRI signatories provides an overview of the main areas of reform. Action 8 focuses on incorporating sustainability in prudential requirements.
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Reports/Guides
The European Commission Action Plan: Action 6
The European Commission Action Plan: An assessment of the reform areas for PRI signatories provides an overview of the main reform areas. Action 6 focuses on better integrating sustainability in ratings and research.
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Reports/Guides
The European Commission Action Plan: Action 4
The European Commission Action Plan: An assessment of the reform areas for PRI signatories provides an overview of the main reform areas. Action 4 focuses on incorporating sustainability when providing financial advice.
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Reports/Guides
The European Commission Action Plan: Action 3
The European Commission Action Plan: An assessment of the reform areas for PRI signatories provides an overview of reforms for PRI signatories. Action 3 focuses on fostering investment in sustainable projects.
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Reports/Guides
The European Commission Action Plan: Action 2
The European Commission Action Plan: An assessment of the reform areas for PRI signatories provides an overview of the main reform areas. Action 2 looks at creating standards and labels for green financial products.
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Reports/Guides
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.
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Reports/Guides
Risks in the upstream cobalt supply chain
ASM: Carried out informally by individuals or communities using manual labour and hand tools. 20% of the cobalt sourced from the DRC is mined this way. Large-scale mining (LSM): Industrial mining that represents 80% of the cobalt sourced from the DRC. LSM and ...
