final-version-um-report-def-3.pdf
(2.15 MB, PDF)
… and that they provide less information on waste and much less information on both water use and business travel. We also find that 46 percent of the companies provide no external assurance for their nonfinancial information (beyond the basic auditor check of the management report for material misstatements) while 34 percent provide limited assurance and only 20 percent reasonable assurance. The final subsection of our findings, on employees and culture, uses interview findings to show different … that also encompasses institutional asset managers), hedge funds, and other (consisting of sovereign wealth funds, insurance companies, and other non-classified institutional investors). 51 Based on FactSet data: Ownership positions held by non-buy-side entities such as officers, directors, public and private companies (including holding companies), private equity and venture capital firms, and Employee Stock Option Plans. These ownership positions are referred to by FactSet as ‘stakeholder … needed, reduces the extent to which specific engagement plans are needed – as the whole process has been about engagement.” [Risk manager, AEX industrial company] 9% 14% 17% 17% 17% 23% 49% 80% Sustainability week (or month): presentations & workshops Grassroots volunteer groups organize events Engagement 'on the job': delivering on sustainability targets Bottom-up process of defining company purpose or culture Internal sustainability ambassadors or culture ambassadors Top management …