Need to know
UK Stewardship Code
The UK Stewardship Code set stewardship standards for those investing money on behalf of UK savers and pensioners, and those that support them and is part of UK company law. It was first released in 2010 and was last updated in 2019.
Articles & features
Insight: ESG
- 12 Nov 2024
- Jo Russell
In the US, there is growing pushback against ESG by private equity, but what’s going on in the UK mid-market? Jo Russell reports.
How to embed Nature as a stakeholder in your business
- 15 Oct 2024
- ICAEW Insights
Embedding nature as a stakeholder in your business could allow you to better fulfil your ESG obligations, directors’ duties and sustainability reporting responsibilities. But how does it work?
Comment: ESG vendor due diligence
- 11 Oct 2024
- Zara de Belder and Matt Smith
As private equity looks for returns from exit, one helping hand could be the value creation offered by ESG vendor due diligence, as Zara de Belder and Matt Smith of Anthesis Group explain.
Accountants in business: ignore ESG at your peril
- 09 Sep 2024
- ICAEW Insights
Ahead of her panel appearance at ICAEW’s Annual Conference, BKL Head of Sustainability Myfanwy Neville urges accountants not to overlook ESG in their daily decision-making.
CPD Training courses
Stay on top of the rapidly evolving corporate governance landscape and discover how to be a high-performing board director.
Corporate governance courses 
Guidance
CORPORATE FINANCE FACULTY
Environmental and social governance in deals and investment, Issue 69
- Helpsheets and support
- Oct 2022
- PDF (3,259kb)
The Corporate Finance Faculty’s best-practice guideline, authored by Deloitte, explores the role ESG plays in creating growth, gaining a competitive edge, and accessing affordable capital.
FINANCIAL SERVICES FACULTY
What is ESG and why does it matter?
- Helpsheets and support
- Dec 2021
- Financial Services Faculty
In recent months ESG related considerations have become the number one on every financial services organisation’s risk register. Traditionally they had been associated with sustainability or corporate responsibility so why are they suddenly so relevant and important?
Exclusive
BUSINESS AND MANAGEMENT FACULTY
Special Report 65 - Smart Reporting
- Report
- Sep 2019
- PDF (1,597kb)
- Business and Management Faculty
This special report will be a handy go-to guide – we take you through the latest techniques and thinking behind the new smart world with which CFOs, and aspiring CFOs, must contend.
AUDIT AND ASSURANCE FACULTY
Innovating in human rights assurance
- Helpsheets and support
- Mar 2016
- Audit and Assurance Faculty
Mazars LLP provides insight into how it approaches due diligence for human rights reporting, discussing its work with India-based steel manufacturer Jindal Stainless Ltd
Exclusive
BUSINESS AND MANAGEMENT FACULTY
Special Report 50: Business reporting
- Report
- Sep 2015
- PDF (3,118kb)
- Finance & Management Faculty
This special report contains a few essentials on reporting of use to finance manager, controller and directors, including micro entity reports, the visual impact of reports and lean accounting.
Webinars and other recordings
BUSINESS DEPARTMENT
Leveraging data to create best-in-class sustainability planning and reporting, with Oracle
- Webinar
- May 2024
How to approach planning and reporting against different ESG frameworks, and the tools available to help.
BUSINESS AND MANAGEMENT FACULTY
Modern slavery: how to prepare a s54 statement
- Webinar
- Mar 2021
This webinar explains Pentland's approach to preparing the section 54 statement.
Exclusive
CORPORATE GOVERNANCE
Lessons from lockdown: how will 2020’s AGM season affect the future of governance?
- Webinar
- Nov 2020
As businesses fight their way through turbulent times, lessons can be drawn from the challenges of AGM season during the COVID-19 crisis.
Exclusive
CORPORATE GOVERNANCE COMMUNITY
ESG and stakeholder capitalism
- Webinar
- Sep 2020
The challenges and opportunities around purpose, stakeholder capitalism, ESG and COVID-19.
ENERGY AND NATURAL RESOURCES COMMUNITY
KPIs and long term value in the Energy sector
- Webinar
- Jun 2020
History has shown that a narrow focus on short term profits can result in undesirable outcomes. Learn about the benefits of investing in long term value and navigate the shift from shareholder to stakeholder value.
Exclusive
CORPORATE GOVERNANCE COMMUNITY
Worker representation on boards
- Webinar
- Sep 2017
Graeme Nuttall OBE (Fieldfisher), and Andrew Ninian (The Investment Association) discuss how worker representation on boards could work for business.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com
Exclusive
Environmental, Social, and Governance
- eBook chapter
- 2024
- Richard Leblanc (Editor)
- ICAEW
- Handbook of Board Governance
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 4 looks at ESG issues and the board, Equality, Diversity &Inclusion (EDI) and Regentative Governance.
Exclusive
Strategy and investors
- eBook chapter
- 2024
- Richard Leblanc (editor)
- Wiley
- Handbook of Board Governance
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 2 explores long-term board strategy and shareholder engagement.
Exclusive
ESG investing for dummies
- eBook
- 2021
- Brendan Bradley
- John Wiley & Sons, Inc.
Aims to educate potential ESG investors about the opportunities, but to also highlight the risks.
Terms of use:
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Industry press
The Library & Information Service provides a collection of articles as a benefit of membership. Please log in to view these articles. If you are unable to access the articles, please see our Help and support page or contact library@icaew.com.
Exclusive
City of London's executive pay stigma hurting UK, regulator says.
- Oct 2024
- Sabah Meddings
- Bloomberg
The head of the Financial Reporting Council (FRC) has expressed his views on executive pay in the UK, stating that UK boards should resist pressure from proxy advisers who oppose high executive salaries. Proxy agencies have gained influence due to the growth of passive investment funds, and the FRC is now reviewing their role and considering stricter oversight.
Exclusive
Evaluating executive compensation in the age of activism
- Oct 2024
- Greg Arnold, Kristofer O'Toole
- Directors and Boards
The article focuses on the impact of shareholder activism on executive compensation strategies, highlighting how activist campaigns often target executive pay to underscore perceived mismanagement or alignment issues with shareholder interests. A study of 30 activist campaigns between 2021 and 2023 reveals that criticisms of executive pay are a common tactic, with suggestions for specific changes to compensation practices.
Exclusive
Generative AI: The board's role in strategic and responsible AI leadership
- Apr 2024
- Dannetta Bland, Lis O'Connor
- NACD Directorship
The article focuses on the pivotal role of corporate board members in navigating the strategic and responsible adoption of artificial intelligence (AI) within companies. Topics include the implications of AI on responsible business practices, the transformative potential of Generative AI (GenAI), and the strategic oversight responsibilities of board members in managing AI's impact on business operations and ethical implications.
Exclusive
ESG reporting may come easier with the balanced scorecard
- Jun 2023
- Paul E.Juras, Linette A.Rayeski, Ashley Stampone
- Pennsylvania CPA Journal
The article discusses how companies are shifting in focus from shareholder value to value creation for a broader set of stakeholders, including employees, suppliers, and customers, by incorporating environmental, social, and governance (ESG) goals and metrics. It emphasizes the importance of ESG reporting, the upcoming regulatory requirements, and how adopting a balanced scorecard approach can be useful to monitor ESG initiatives effectively.
Terms of use:
You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Useful links
Investor Insights - maintaining investor and auditor dialogue
- KPMG
Latest developments and perspectives on corporate reporting and stewardship for investors from KPMG
International Journal of Corporate Social Responsibility
- SpringerOpen
An open access journal publishing research, literature reviews, and best practice around the subject of sustainable business strategies. Contributing authors explore the role of business in addressing sustainability challenges.
Guidance on directors duties: section 172 and stakeholder considerations
- GC100
This guidance aims to provide practical help to directors on their performance of the section 172 duty - to act, in good faith, in a way that you believe 'would be most likely to promote the success of the company for the benefit of its shareholders as a whole'.
Navigating the stakeholder agenda: tackling the reporting challenge
- PricewaterhouseCoopers
Guidance designed to help companies and their boards show they have due regard for the stakeholders under section 172 of the Companies Act. Looks at what companies are currently doing and gives framework to help companies stakeholder engagement and how this should be reflected in the annual report.
Disclaimer
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