With respect to ESG reporting by investment managers, the 2020 version of the UK Stewardship Code calls for more reporting on the:
The 2020 version of the UK Stewardship Code emphasizes reporting on the outcomes from ESG activity, highlighting the practical impact of stewardship efforts rather than just focusing on policies or intentions. (ESGTextBook[PallasCatFin], Chapter 6, Page 276)
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