ICGN Viewpoint: Workers’ voice in corporate decision-making
ICGN Investor Viewpoint Workers’ voice in corporate decision-making Integrating workers’ voice as an input into corporate decision-making is part of effective human capital management. It can help company boards and management identify risks and opportunities early, attract and retain talent, and enhance company performance. Consulting workers is also an important aspect of responsible business conduct, anchored in international standards and conventions.1 Workers are often a […]
ICGN Investor Viewpoint: The assurance of sustainability reporting
ICGN Investor Viewpoint The assurance of sustainability reporting Many jurisdictions are adopting mandatory requirements for companies to report sustainability information, notably in accordance with global standards. This is something investors have been calling for, as […]
ICGN Investor Viewpoint: The governance of controlled companies
ICGN Investor Viewpoint The governance of controlled companies 1. Introduction There are a number of different models of company equity ownership; while many companies are widely held by a large number of […]
ICGN Investor Viewpoint: Artificial intelligence – An engagement guide
ICGN Investor Viewpoint Artificial intelligence: An engagement guide 1. Introduction Artificial intelligence (AI) presents both extraordinary opportunities and complexities for today’s companies. The OECD defines an AI system as “a machine-based system that, for explicit or implicit objectives, infers, […]
ICGN Investor Viewpoint: Reflecting climate-related matters in financial statements
ICGN Viewpoint November 2023 Reflecting climate-related matters in financial statements In June 2023, the International Sustainability Standards Board (ISSB), published its inaugural sustainability reporting standards, marking an important step towards comparable and reliable corporate […]
ICGN Investor Viewpoint: Systemic Stewardship & Public Policy Toolkit
ICGN Systemic Stewardship & Public Policy Advocacy Toolkit September 2023 Getting Started This Toolkit has been developed for investors to assist with the necessary strategy approaches and decisions as they consider enhancing their systemic […]
ICGN Investor Viewpoint: Biodiversity as Systemic Risk Viewpoint
Biodiversity as Systemic Risk 10 Game-Changers for Board Directors and Stewardship Teams January 2023 Introduction For the International Corporate Governance Network (ICGN), the primary obligation of investor fiduciaries is to align investment […]
ICGN Viewpoint: Board Oversight of Supply Chain Sustainability
ICGN Viewpoint January 2023 Board Oversight of Supply Chain Sustainability Introduction Most companies are not stand-alone enterprises; rather they are placed in a broader value chain, with both upstream and […]
ICGN Investor Viewpoint: De-carbonising the Global Economy – The Just Transition
ICGN Viewpoint De-carbonising the Global Economy: The Just Transition November 1st 2022 The monumental shift to a de-carbonised energy system should happen in a way that shares the benefits of the transition while supporting […]
ICGN Investor Viewpoint: Occupational Safety and Health – The Pandemic, the Changing World of Work and How Investment Stewards Can Engage to Enhance Corporate Performance
ICGN Viewpoint Occupational Safety and Health: The Pandemic, the Changing World of Work and How Investment Stewards Can Engage to Enhance Corporate Performance 18 October 2022 In growing numbers, investors believe human […]