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Tag: stakeholders

  • Materiality Assessment

    Materiality assessment A materiality assessment is a process used to identify and prioritize key environmental and social issues that are most relevant to a business. These issues are critical either due to the company’s reliance on them or because of the significant impact or interaction between the business and those issues. For example, a paper…

  • Stakeholder

    Stakeholder A stakeholder is any individual, group, or organization with a direct or indirect interest in a company’s activities. They have the potential to influence, or be influenced by, the company’s actions, strategies, and policies. This includes both internal stakeholders (such as employees and shareholders) and external stakeholders (such as clients, suppliers, service providers, media,…

  • Stewardship code

    Stewardship code A stewardship code is a set of principles and guidelines designed to encourage institutional investors to act as responsible stewards of their investments. It outlines best practices for engaging with companies on issues such as governance, environmental impact, and social responsibility.  The first stewardship code was introduced in the United Kingdom in 2010,…

  • Social sustainability 

    Social sustainability Social sustainability is the capacity of a society to ensure well-being, equity, and justice across generations. In business, it involves managing the positive and negative impacts on stakeholders, including employees, customers, and communities. Effective management of these impacts is crucial for maintaining a company’s social license to operate and ensuring long-term success. Addressing…

  • Integrated reporting

    Integrated reporting Integrated reporting is a method of corporate reporting that provides a holistic view of a company’s performance, strategy, governance, and prospects, accounting for its environmental, social, and governance (ESG) impacts. Integrated reports include information on business models, risks, opportunities, and performance indicators across various dimensions. That kind of reporting would also allow for…

  • Active ownership

    Active ownership

    Active ownership is a proactive and committed approach whereby investors, traditionally shareholders, engage in a company they have invested in to influence the company’s strategy and actions.