Ifølge et indlæg på Harvard Law School Forum forlanger Spanien og Schweiz som de første lande i verden, at virksomheders ESG-rapporter skal godkendes af aktionærer – og de har umiddelbart ikke tænkt sig at godkende hvad som helst.
Eksempler på udtalelser fra investorer (udklip fra artiklen):
“If the non-financial report fails to align with globally recognized reporting standards and frameworks, like the TCFD and GRI, a vote against may be warranted. If the report doesn’t adequately disclose the company’s relevant impact areas, dependencies and risks, and how these issues impact its long term strategy, a vote against is also warranted.” (European investor)
“We will vote against the entire board of directors if they have not disclosed scope 1 and scope 2 emissions or if they do not have a climate report aligned with TCFD recommendations/or meet requirements of IFRS S2. For high emitting companies (for example, companies in CA100+) we also expect them to have established GHG emissions reductions goals or we will vote against the entire board. We make exceptions for directors with less than 1 year tenure” (U.S. investor)
Indlægget bygger på en rapport fra analysefirmaet Glass Lewis. Rapporten fra Glass Lewis kan læses her.
