All Active Ownership 2.0 articles – Page 6
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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 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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Case studyCase study: understanding lobbying practices as part of carbon risk management
Case study by GES International
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Case studyCase study: Are the world's largest banks stepping up to the risks and opportunities of climate change?
Case study by Boston Common Asset Management
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Case studyClimate lobbying case study: ExxonMobil - perspective from Walden Asset Management
Case study by Walden Asset Management
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Engagement guideThe PRI-coordinated collaborative engagement on climate lobbying
Launched in 2015, 35 investors with AUM of US$2 trillion joined the PRI’s collaborative engagement on corporate climate lobbying practices, targeting 21 companies across the following sectors.
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Engagement guideRecommendations for future climate lobbying engagement
The following recommendations highlight key areas for driving climate lobbying practice performance further.
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Engagement guide
Examples of policy engagement governance and climate lobbying
A range of good and poor practice identified by InfluenceMap across sectors for policy engagement governance and climate lobbying positions are provided below.
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Engagement guide
How to engage with companies on climate lobbying
Stage 1: Identifying potential red flags Before engaging with a company on its climate lobbying practices, several signs will help indicate the likelihood of direct or indirect obstructive climate lobbying practices: no transparency or a negative public stance on climate science; no reporting on money spent on national or ...
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Engagement guide
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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Engagement guideConverging 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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Engagement guideExamples 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 economic activity, ...
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Engagement guide
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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Engagement guide
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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Engagement guide
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.
