On our latest Deep Dive podcast, we unpack what’s changing in investor disclosures and their potential impact on upcoming off-cycle engagement.
Below are some key takeaways:
Climate: More granular demands—such as SBTi-validated emissions targets and full Scope 1-3 disclosures.
Social: An increasing focus on measurable results—employee satisfaction, pay equity, and board diversity
Governance: ESG is now embedded—investors expect exec. comp and board expertise to reflect today’s biggest risks, from AI ethics to cyber.
Regional trends: CSRD compliance is ramping up in Europe, North America is focusing on financial materiality, and Asia is catching up fast
6 分
4 分
5 分