All Reports/Guides articles – Page 14
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Reports/Guides
How to respond to and remedy human rights violations in the cobalt supply chain
Under relevant international standards (e.g. UN Guiding Principles on Human Rights), companies have the responsibility to mitigate or remediate any negative impact caused – directly or indirectly by their activities. Ceasing relationships with problematic suppliers or ceasing to source from the DRC or from ASM does not constitute ...
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Reports/Guides
Tackling human rights risk in the cobalt supply chain through industry initiatives
Joining and actively participating in industry initiatives allows companies to have a dialogue with peers, benefit from knowledge sharing platforms and combine efforts to tackle common challenges.
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Reports/Guides
Human rights risk assessment and due diligence in the cobalt supply chain
The OECD Guidance for Multinational Companies sets out different due diligence requirements that stem from the different responsibilities companies have according to their location in the supply chain.
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Reports/GuidesHow do companies address human rights risk in the cobalt supply chain?
Consumer electronics Apple has mapped its supply chain down to the mines and formed a coalition of industry players that led to the creation of a risk readiness assessment tool. One hundred percent of smelters in the chain receive third-party audits and Apple ...
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Reports/Guides
The implications of blockchain for responsible investment
Central share depositories Modern shares are often not directly held by shareholders, but in bulk by specialist depositories (such as the DTC in the US), which then assign shares to their individual owners by keeping a central ownership register. This has drawn attention from blockchain reformers
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Reports/Guides
A primer on blockchain
Part one of Responsible investment and blockchain provides a technical primer on blockchain.
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Reports/Guides
Responsible investment and blockchain
This paper introduces blockchain and its relevance to responsible investors. Part one is a technical primer on blockchain, while part two explores some of the ways in which blockchain could transform the financial system and the implications this may have for investors.
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Reports/Guides
Strengthening responses to the Reporting Framework: next steps for signatories
There are several options for signatories to strengthen the confidence of their responses to the Reporting Framework.
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Reports/Guides
The value of introducing confidence-building measures for reported data
There are three confidence-building practices.
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Reports/Guides
Confidence-building measures for reported data: the importance of the tone from the top
Strong governance systems are vital to better ensure that an organisation achieves its objectives and manages risks in doing so.
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Reports/Guides
Introducing confidence-building measures to PRI signatories' reported data
PRI signatories, committed to reporting on their own activities via the Reporting Framework, have signalled support for increased signatory accountability, including further measures to verify information reported to the PRI.
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Reports/Guides
External assurance of signatories' reported data
Obtaining third-party assurance over financial disclosures is common practice among investors, as it is a regulatory requirement in most markets.
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Reports/Guides
How does the PRI Reporting Framework lend itself to external assurance?
The AWG conducted an exercise on how appropriate the Reporting Framework indicators are to a third-party external assurance process.
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Reports/Guides
Introducing confidence-building measures: assessment of internal controls
Internal verification by senior staff, the board, a particular department or a working group of ESG information before the submission of a signatory’s report to the PRI is the most basic common type of CBM implemented.
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Reports/Guides
ESG engagement for fixed income investors: managing risks, enhancing returns
Issuer engagement on ESG factors is becoming increasingly commonplace. Investors are starting to formalise their engagement as an integral part of their approaches to responsible investment.
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Reports/Guides
Collaborative engagement in fixed income investing
Principle 5 of the six Principles encourages collaboration by investors to enhance the effectiveness of their responsible investment approach.
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Reports/Guides
Timing fixed income engagement
Successful bondholder engagement with issuers is largely dependent on whether the deal is public or private, and whether the investor engages pre- or post-issuance.
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Reports/Guides
Embedding engagement in the fixed income investment process
Engagement by fixed income investors should not be seen as a standalone activity but as an integral part of a responsible investment approach . as both a source of information for investment research, and a way to directly influence the issuer’s management of ESG risks and opportunities. Thus, the research ...
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Reports/Guides
Factors determining the effectiveness of engagement in fixed income
Fixed income investors’ ability to influence issuers’ senior management depends on a number of factors, many of which will appear obvious but are nonetheless important to bear in mind when developing an engagement strategy.
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Reports/Guides
Overcoming common hurdles in fixed income engagement
Despite the motivations for engagement laid out earlier in this report, there remains significant inertia among fixed income investors to engage.
