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
Sustainability: the most-needed knowledge for boards
- 16 Apr 2024
- ICAEW Insights
Every NED – not just ‘the ESG person’ – must have a basic grasp of sustainability issues for a board to function effectively, says Jeannette Lichner.
Finance function key to materiality testing
- 09 Apr 2024
- ICAEW Insights
Bringing accountants into materiality testing early on is vital not just for better reporting, but more effective ESG strategies, consultancy says.
How core accountancy skills are key to ESG
- 04 Apr 2024
- ICAEW Insights
While there still may be much to learn, accountants have the best foundational skills to be able to take on ESG and non-financial reporting work.
More than a greenwash
- 11 Mar 2024
- Katherine Steiner-Dicks
Investable businesses increasingly have to demonstrate their ESG credentials, but are firms actually delivering on their green commitments?
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.
CORPORATE GOVERNANCE
Who should be covered by codes
- Thought leadership report
- Nov 2014
- PDF (105kb)
We expect directors of listed companies to follow codes that promote good governance. Institutional investors, auditors, remuneration consultants and executive search firms are also following that example. Is this a welcome trend and if so, how far should it go?
Exclusive
CORPORATE FINANCE FACULTY
Environmental and social governance in investment and transaction decisions, Issue 61
- Helpsheets and support
- Nov 2014
- PDF (555kb)
This guideline is aimed at companies seeking investments and their advisers. It seeks to demystify environmental and social governance (ESG), explore its application and benefits, as well as assess the challenges involved. A number of case studies illustrate the importance of ESG for transactions.
PROFESSIONAL STANDARDS DEPARTMENT
Guidance on limited liability agreements
- Helpsheets and support
- Jun 2014
- Professional Standards Department
A summary of the Financial Reporting Council guidance on limited liability agreements (LLAs) and the legal opinion we have obtained, with links to the original guidance.
Webinars and other recordings
ESG risk: a webinar series
- Webinar
- Oct 2021
A webinar series exploring the challenges of understanding ESG risk, as well as what can be gained by doing so.
Risk Management
- Webinar
- Oct 2021
This webinar recording from the Financial Services Faculty gives practical advice to build effective ESG risk considerations into your firm’s overall risk management
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.
FRC and Stewardship Code
- Webinar
- Apr 2020
This webinar will help with understanding the FRC’s revised Stewardship Code
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
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.
Exclusive
Valuation: measuring and managing the value of companies
- eBook
- 2020
- McKinsey & Company Inc, Tim Koller, Marc Goedhart, David Wessels
- Wiley
This latest edition has been revised and updated throughout, and includes new insights on topics such as digital, ESG (environmental, social and governance), and long-term investing, as well as fresh case studies. Clear, accessible chapters cover the fundamental principles of value creation, analyzing and forecasting performance, capital structure and dividends, valuing high-growth companies, and much more.
Exclusive
Corporate Social Responsibility
- eBook chapter
- 2017
- ICSA Publishing
- ICSA Publishing
- The ICSA Corporate Governance Handbook
Chapter 6 gives a background to this area and sets out the business case for Corporate Social Responsibility. It also looks at CSR reporting and disclosures and CSR and shareholders.
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
Reframing employee health: Moving beyond burnout to holistic health
- Nov 2023
- Jacqueline Brassey, Brad Herbig, Barbara Jeffery, Drew Ungerman
- McKinsey Quarterly
A survey conducted by the McKinsey Health Institute across 30 countries provides insights into how organizations can prioritize the holistic health of their employees. Positive work experiences are associated with better holistic health, increased innovation, and improved job performance. The article suggests that organizations should prioritize employee health as a strategic imperative and align it with their broader environmental, social, and governance framework.
Exclusive
UK's Pension Protection Fund opens up about climate strategy
- Oct 2023
- Sophie Baker
- Pensions and Investments
Setting and communicating the climate and wider environmental, social and governance (ESG) strategy for one of the UK's highest-profile pension funds has taken time and careful thought - but the Pension Protection Fund (PPF) is ready to go on the record. The article provides insights from Claire Curtin, head of ESG at the fund, following the PPF's 2023 Task Force on Climate-Related Financial Disclosures report.
Exclusive
Navigating ESG litigation
- Sep 2023
- International Financial Law Review
Recent environmental, social and governance (ESG)-related UK court cases provide insights into the impact on corporate accountability. The article reports on the ripples generated by the UK's McGaughey & Davies v USSL ruling; a pivotal claim presented by the plaintiffs had asserted that USSL's directors transgressed their duties by failing to implement a strategy for departing from fossil fuel-related investments. Similar claims played out in the ClientEarth v Shell case.
Exclusive
ESG and the ratings narrative
- Sep 2023
- Marianne Gros
- Euromoney
After less than two years, Standard & Poor's is scrapping its environmental, social and governance (ESG) credit indicators and America's anti-ESG politicians are thrilled. But this may not be the win they think it is, says Marianne Gros.
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
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.
Good practice guidance for company meetings
- Financial Reporting Council
FRC guidance for good practice that listed companies should consider adopting in order to enhance effective shareholder participation when planning and conducting annual general meetings (AGMs) and other general meetings.
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'.
Corporate governance reporting under Section 172 of the Companies Act 2006
- Institute of Directors
Guidance on corporate governance reporting from the IoD. Highlights the two main points - regard for stakeholders and enforcement.
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