Will Integrated Reporting Deliver Value or Values?

By Guest Author: Dr Rory Sullivan

There is growing support for the idea that companies should produce ‘integrated reports’ that explain how factors such as climate change, resource use or human rights will affect their current and future performance. The argument is that a more holistic approach to reporting – where companies combine their annual report with their corporate responsibility or sustainability report – would provide benefits to companies and to their investors by helping properly embed sustainability-related issues into companies’ decision-making and encouraging companies and investors to consider business strategy and performance in the round rather than solely focusing on short-term financial performance.… Read the rest

Voting Discretion: should the chairman have a say on say-on-pay?

What to do when shareholders elect not to vote on a resolution? Recent legal developments in Australia have raised interesting questions about the common practice of the chairman voting undirected proxies for say-on-pay resolutions.

In the majority of markets with developed shareholder voting procedures, for each proposal, the shareholder has three choices; to vote for, against or abstain.… Read the rest

Gender Diversity: Quotas or Targets?

Gender diversity is proving to be a controversial topic in the marketplace as businesses and investors debate the issues raised by the recent review by Lord Davies on gender diversity in the corporate world.

Following the publication of ‘Women on Boards’ and in anticipation of the FRC’s consultation on the same, UKSIF held an useful analyst seminar to talk around the issues with the investment community.… Read the rest