The 2026–2028 EOS Engagement Plan reflects a strengthened focus on the most financially material drivers of long‑term returns for institutional investors. Engagement is now fully informed by the Financial Connectivity™ platform, an AI‑enabled analytical tool that maps sustainability themes to financial statement impacts across 27 industries. This ensures that EOS’ engagement priorities are targeted, client‑led and grounded in clear financial relevance.
EOS continues to engage across 12 themes and 36 sub‑themes, combining company‑level dialogue with public policy engagement to support both improved corporate performance and positive systemic outcomes that benefit diversified portfolios.
Priority Themes for 2026–2028
- Board Effectiveness
Strong governance remains foundational for value creation. EOS will work with boards to strengthen both governance “hardware” (skills, independence, composition) and “software” (culture, dynamics, decision quality). Emphasis is placed on aligning risk appetite with strategic objectives, overseeing corporate culture, and ensuring long‑term capital allocation supports sustainable, profitable growth.
- Energy Transition & Extreme Weather
EOS supports pragmatic, commercially viable climate strategies aligned—so far as possible and within local laws—with the long‑term goals of the Paris Agreement. Engagement will assess the credibility of transition plans, encourage transparency on capital expenditure and innovation, and focus on methane reduction, physical risk resilience, and sectors critical to the AI‑driven energy ecosystem.
- Human & Labour Rights
Amid increasing geopolitical instability, EOS will focus on protecting human rights in high‑risk regions and supply chains. Priority areas include forced labour, unsafe working conditions, and value chain financial vulnerabilities. Digital rights—privacy, security, and AI‑related discrimination—are an expanded focus, with heightened scrutiny where breaches remain unremediated.
- Human Capital
With AI, robotics and the energy transition reshaping the workforce, EOS will intensify engagement on upskilling, reskilling, equitable hiring and broader DEI metrics linked to engagement, belonging and progression. Health and safety oversight will extend to heat stress, psychological safety and harassment prevention—areas increasingly linked to productivity, retention and long‑term performance.
- Nature & Biodiversity
Biodiversity loss presents material risks to supply chains, asset values and regulatory compliance. EOS will encourage companies to align with the Kunming‑Montreal Global Biodiversity Framework’s goal to halt and reverse nature loss by 2030, with an initial focus on food production, retail, mining and agrochemicals. Engagement will be supported through partnerships with global initiatives such as Nature Action 100.
- Artificial Intelligence & Risk Management
As AI becomes central to business strategy, EOS will engage boards on revenue opportunities and risk oversight, including algorithmic bias, misinformation, cybersecurity, operational resilience and impacts on children and vulnerable groups. AI is treated as a systemic megatrend requiring strong governance and transparent risk management.
A Broader Stewardship Agenda
Beyond priority themes, EOS continues to engage on circular economy, pollution, wider societal outcomes, responsible tax practices and the evolving defence sector. Engagement integrates company-specific materiality assessments with a view to safeguarding long-term, risk‑adjusted returns across diversified client portfolios.
The 2026–2028 Engagement Plan represents a more targeted, analytics‑driven and financially grounded stewardship strategy. By combining deep thematic expertise, a proprietary financial materiality framework and global engagement reach, EOS aims to help companies navigate structural transitions while delivering enduring value to long-term investors.
EOS Engagement Plan 2026 - 2028
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