All Reports/Guides articles – Page 25
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Reports/Guides
Expectation 4 for food and beverage companies: sourcing and supplier relationships
Companies should evaluate suppliers for labour performance, including on minimum labour compliance criteria and on suppliers’ capacity to manage compliance of their own suppliers.
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Reports/Guides
Expectation 3 for food and beverage companies: traceability and risk assessment
Companies should map their supply chains, by geography and by product, and assess labourrelated risks in the supply chain, by geography and by product.
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Reports/Guides
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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Reports/Guides
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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Reports/GuidesA guide on climate change for private equity investors
Questions that LPs can ask their GPs, and that GPs can ask current or potential portfolio companies, to assess climate change impacts on private equity investments.
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Reports/Guides
Principles for Investors in Inclusive Finance (PIIF): Report on Progress 2015
Inclusive finance is a determined approach to support social and business entrepreneurs, empower families and provide financial services to those who are traditionally excluded.
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Reports/Guides
French Energy Transition Law: Global investor briefing on Article 173
The French Energy Transition for Green Growth Law (or Energy Transition Law), adopted in August 2015, marks a turning point in carbon reporting.
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Reports/Guides
How to integrate ESG issues into executive pay
Executive pay remains at the forefront of corporate governance discussions for the investment community.
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Reports/Guides
Integrating ESG issues into executive pay: what's next?
The company dialogue and research highlights that the integration of ESG issues into executive pay is in its infancy and there is considerable scope for investor engagement to improve practice and disclosure across all sectors.
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Reports/Guides
Data 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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Reports/Guides
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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Reports/Guides
ESG issues and executive pay: 2012 investor recommendations
The following tips come from the 2012 project:
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Reports/Guides
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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Reports/Guides
How 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 ...
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Reports/Guides
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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Reports/Guides
Why 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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Reports/Guides
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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Reports/Guides
How asset owners can drive responsible investment: beliefs, strategies and mandates
By implementing their commitments to responsible investment with sufficient scale and depth, asset owners can accelerate the development of responsible investment through the investment chain.
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Reports/Guides
Seven steps for asset owners to implement responsible investment
Steps to ensure that asset owners have the systems, policies, processes and accountabilities they need to ensure that their investment beliefs and commitments are reflected in their strategies, governance processes and contractual relationships with managers.
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Reports/Guides
Sample investment mandate clauses
Sample responsible investment clauses for asset owners to use in investment mandates
