The ESG report monitors compliance with our Long-Term Reporting Guidance as well as the climate change related disclosures. It is divided in five main areas, the first four are:
- Capital Allocation;
- Human Capital and Culture; and
- ESG Risks and Opportunities.
They derive from the IA’s Long Term Reporting Guidance which was published in 2017 due to member concerns over how companies are reporting on the long-term drivers of value creation and productive enterprise. The questions in these sections closely follow the areas of focus outlined in the Guidance.
The fifth part of the ESG Report focuses on the Climate-related risks, and covers questions based on the four pillars of the TCFD.