Responsible investing meaning

This Practice Note explores aspects of, and specifically, the government’s work on developing the UK Sustainability Reporting Standards. The UK government has pledged to establish a UK Sustainability Disclosure Requirements (SDR) regime that consolidates new and existing sustainability reporting obligations for businesses, the financial sector and investment products. Its objective is a single, integrated framework of sustainability‑related disclosure requirements and metrics, so investors receive clear, comparable information to support their decision‑making. A key element of the UK SDR regime is the introduction of UK Sustainability Reporting Standards—reporting standards for use by certain UK companies and businesses to disclose sustainability‑related information. These standards emphasise sustainability‑related risks and opportunities. This Practice Note concentrates on the creation of the UK Sustainability Reporting Standards (UK SRS) and proposals for transition plan disclosures. Within Greening Finance: A Roadmap to Sustainable Investing (October 2021) (Roadmap), the government identified three types of disclosure to fall within the UK SDR regime: corporate disclosure: new requirements for companies to provide sustainability disclosures (at the...

Trend towards environmental, social governance or sustainability reporting The phrases sustainable business, corporate responsibility (CR), corporate social responsibility (CSR) and environmental, social, governance (ESG) are used across business and legal settings. Broadly, they describe organisations embedding responsible conduct into everyday operations. CSR has traditionally focused on accountability, yet its outcomes were difficult to quantify. That is shifting under the ESG lens, where impacts are increasingly measurable—and therefore simpler to disclose—with CSR often viewed as a forerunner to ESG. Growing numbers of companies recognise that mere legal compliance may no longer suffice to guard against legal, regulatory or reputational exposure; aligning with voluntary standards and reporting frameworks can help mitigate these risks. The drive for transparency and accountability through corporate governance and sustainability disclosures has reignited attention on the ‘triple bottom line’—environmental, social and economic effects. Although sustainability, CR and CSR lack a single, settled definition, voluntary reports are frequently structured around three core pillars—ESG. In essence, ESG reporting assesses a company’s sustainability and ethical performance...

This Practice Note Initially created in partnership with Cranfield School of Management and later reworked and expanded by Beth Pipe of OnLive Learning, this Practice Note explores the essential phases of the project lifecycle and effective set up. Investing time up front in solid planning is arguably the most critical step, yet it is the one most often bypassed as excitement to start takes over. As Abraham Lincoln famously observed: if given eight hours to cut down a tree, he would devote six to sharpening the axe. Projects flow far more smoothly when the parameters are clarified from the outset. In this Practice Note we guide you through: the project lifecycle—what unfolds at each stage? set up: how to frame and define the project stakeholders: who they are and why they count roles and responsibilities: who is accountable for what planning time, resources, and budget final check: are you ‘Project Ready’? Use this alongside Practice Note: A guide...

1 Apologies [ note anyone who cannot attend this meeting ] 2 Action points of last meeting Actions Person responsible Deadline Status [ list actions agreed at the previous meeting ] [ name who is accountable for each action ] [ record the target completion date ] [ provide the current status update ] 3 Investing in the future [ summary of progress, current position, and agreed next steps ] 4 Governance/management [ summary of progress, current position, and agreed next steps ] 5 Risk management [ summary of progress, current position, and agreed next steps ] 6 Financial [ summary of progress, current position, and agreed next steps ] 7 People [ summary of progress, current position, and agreed next steps ] 8 Services to clients [ summary of progress, current position, and agreed next steps ] 9 Information technology [...