Globally and in the US, the main focus of this year’s survey is on “Environmental & Social” topics with 15 questions addressing a range of issues, including:
– Application of E&S policies on a global basis or using a market-specific approach.
– How organizations consider “double” or “dynamic” materiality.
– Assessments of company responses to and disclosures regarding environmental and social risks.
– Assessment of GHG reduction targets and climate transition plans, both with respect to management plans and shareholder proposals.
The survey period closes on September 21st, so if you want to weigh in on these or other topics raised in the survey, you’d better get moving.
– John Jenkins