All Stewardship articles – Page 11
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Technical guide
Implementing the TCFD recommendations for oil and gas methane disclosure: illustrative implementation
The table below is an il lustrative roadmap of implementation phases for the previous recommendations. The outline is a suggestion, with recognition that each company is on an ind ividual disclosure journey, with varying levels of existing reporting and resources. Adapted from TCFD Secretariat presentation “Beginning the Journey” March 2018.
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Technical guide
Implementing the TCFD recommendations for oil and gas methane disclosure: summary
The mission of the TCFD is to “help companies understand what financial markets want from disclosure in order to measure and respond to climate change risks and encourage firms to align their disclosure with investor needs.”
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Technical guideImplementing TCFD recommendations for oil and gas methane disclosure
The Task Force on Climate-Related Financial Disclosure (TCFD or the Task Force) published its final recommendations in 2017, and now both companies and investors are moving towards implementation of TCFD’s recommendations.
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DDQResponsible investment DDQ for infrastructure investors
In order to encourage a globally consistent approach to infrastructure investor due diligence and ESG disclosure by infrastructure managers, the PRI launched the Infrastructure Investor Responsible Investment Due Diligence Questionnaire.
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PodcastHow investors can promote health and well-being in the workplace
Wolf Kirsten (Global Centre for Healthy Workplaces) joins the PRI’s Bettina Reinboth to discuss the role investors can play to promote workplace health and well-being. They explore the relationship between corporate good practices in promoting health and well-being and financial performance, and the indicators investors can use to assess companies’ ...
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Engagement guide
Corporate disclosure on cyber security governance: key takeaways
While companies generally perceived cyber security as a key organisational risk, very few communicated that they have policies, governance structures and processes that were effective at tackling cyber threats.
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Engagement guide
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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Engagement guide
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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Engagement guideEngaging 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 the ...
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Engagement guide
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. What ...
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Engagement guide
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 and due ...
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Engagement guideHow 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 in multi-stakeholder ...
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Engagement guide
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 be as ...
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Engagement guide
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 them now ...
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Engagement guide
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 evaluated their ...
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PodcastOECD BEPS project and country-by-country reporting
Richard Murphy, a chartered accountant, political economist, and co-founder of the Tax Justice Network, joins PRI’s Vaishnavi Ravishankar to discuss the OECD’s BEPS project with a particular focus on Action 13 and country-by-country reporting. Together, they unpack the concept by discussing the merits as well as challenges associated with requirements.
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PodcastWhy should investors care about WASH?
This podcast explores how water, sanitation and hygiene (WASH) issues in company operations and supply chains affect investors and why investors should engage on the topic.
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Engagement guideResults of the PRI collaborative engagement on water risks
Below is a summary of the results of the PRI-coordinated engagement on water risks in agricultural supply chains.
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Case studyCase study: Rio Tinto shareholder resolution 2018 - LGIM's perspective
Case study by Legal & General Investment Management
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