EOS library

EOS recognises that timely communication is key for our clients to manage their own responsible investment activities and communicate with their beneficiaries and stakeholders. We are constantly evolving our diverse suite of client reporting and value-add services to assist with this.

The latest documents from EOS include policy documents, our quarterly Public Engagement Reports, our Annual Review of voting and engagement highlights, with company updates and statistics on our work, and public policy consultations.

Annual reporting

Policy documents

Public Engagement Reports

2025


Q1	Low-carbon fuels, stewardship priorities for India, critical minerals

2024


Q3	Insurers and physical climate risk, water management, 20 years of stewardship, Asia/GEMs voting season
Q2	Animal testing, climate transition plans, demand-side climate solutions, voting season round up from Europe and North America
Q1	Carbon capture, utilisation and storage, credit engagements, Asian corporate governance

2023


Q3	Indigenous Peoples’ rights, wider societal impacts of AI, voting season trends from developed Asia and emerging markets
Q2	Forever chemicals, synthetic pesticides, Japan corporate governance reforms, voting season round-up
Q1	Amazon deforestation, climate accounting and audit, gender equity in the workplace

2022


Q3	Palm oil and deforestation, tax practices, Asia and emerging markets voting season
Q2	Supply chain human rights, methane emissions in the energy sector, voting season round-up
Q1	Chemical sector decarbonization, digital rights, China data security, and data privacy, social injustice

2021


Q3	Expectations for COP26, China, Japan, emerging markets voting season, AMR
Q2	Sustainable oceans, steel, climate change stewardship, voting season round-up
Q1	Automotives and climate change, supply chain human rights, virtual shareholder meetings

2020


Q3	Biodiversity, fast fashion, business purpose
Q2	Pandemic, human rights, voting season
Q1	AI in financial services, mining sector engagement, board effectiveness, shareholder engagement study

2019


Q3	Sustainable proteins, engagement vs divestment, SDG engagement, responsible tax practices
Q2	Supply chains, AI ethics, stewardship history, voting season
Q1	Plastics, board diversity, bondholder engagement, UK Stewardship Code

2018


Q4	Climate change, US opioid epidemic, engagement plan
Q3	Shareholder Rights Directive, board management, board remuneration, board evaluations
Q2	Circular economy, firearms, overboarding and independence, challenges for the tech sector
Q1	Climate change, cobalt, dominant founders and families, cybersecurity

Public policy consultations

2024


February 2024	Comments on Proposed Regulations Respecting Reduction in the Release of Methane
March 2024	Response to FCA proposed changes to Listing Rules (CP23-31)
March 2024	EPA Waste Emissions Charge letter

2023


September 2023	Consultation on the FRC’s proposed revision to the UK Corporate Governance Code
August 2023	Comments on proposed rule: Pipeline Safety: Gas Pipeline Leak Detection and Repair
July 2023	Hazardous chemicals taxonomy letter to European Commissioner
June 2023	Feedback on the proposed rule changes to create a single listing category for shares in commercial companies.
February 2023	Comments on Proposed Rule: Standards of Performance for New, Reconstructed, and Modified Sources and Emissions Guidelines for Existing Sources: Oil and Natural Gas Sector Climate Review

2022


29 July 2022	Response to the ISSB’s Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft)
29 July 2022	Response to the ISSB’s Exposure Draft IFRS S2 Climate-related Disclosures (Climate Exposure Draft)
January 2022	U.S. Environmental Protection Agency Methane Comment

2021


01 October 2021	METI consultation on energy policy
06 September 2021	IOSCO consultation on ESG ratings and data providers
07 June 2021	CSRC consultation on Standards No2 and No3 (English)
07 June 2021	CSRC consultation on Standards No2 and No3 (Chinese)
07 May 2021	Japan Corporate Governance Code (English)
07 May 2021	Japan Corporate Governance Code (Japanese)
01 May 2021	HKEX consultation response
05 February 2021	FRC Future of Corporate Reporting

2020


18 December 2020	IFRS Sustainability Reporting
30 October 2020	SBTi oil and gas consultation
15 October 2020	ESA survey on SFDR
05 October 2020	DEFRA consultation on due diligence on forest risk commodities
01 October 2020	FCA TCFD consultation
15 September 2020	ICGN Global Governance Principles
28 August 2020	ESA consultation on ESG disclosure standards
27 July 2020	UK government ending sale of new petrol, diesel and hybrid cars and vans
16 July 2020	EU Sustainable Finance
23 June 2020	EU Climate Ambition for 2030
11 June 2020	European non-financial reporting directive
09 April 2020	Foreign Exchange and Foreign Trade Act Japan
08 April 2020	HKEX corporate weighted voting rights
30 March 2020	Taiwan Stewardship Principles
03 February 2020	US SEC proposed proxy advisor amendments
31 January 2020	Proposed revision to Japan’s Stewardship Code

2019


26 September 2019	FRC – Revision to ethical and auditing standards
13 September 2019	BEIS – CMA statutory audit market study
Sept 2019	Transparency in supply chains
09 August 2019	Review of Equator Principles
08 July 2019	HKEX ESG reporting
30 April 2019	Building a regulatory framework for effective stewardship
18 April 2019	Issuance of shares (SEBI)
29 March 2019	FRC UK Stewardship Code
15 March 2019	GRI standard on tax and payments to governments
31 January 2019	German Corporate Governance Code
11 January 2019	UK consultation on ethnicity pay reporting

2018


20 December 2018	Climate policy letter to power companies
30 November 2018	Hermes EOS SRD Consultation Response
13 November 2018	SEC roundtable on the proxy process response
29 August 2018	HKEX Consultation Paper Response
26 July 2018	Response to ASX Corporate Governance Council consultation
31 May 2018	Consultation on the treatment of unequal voting rights structures in the MSCI equity indexes
18 May 2018	ICMM Principles
08 May 2018	BEIS Select Committee corporate governance response
27 April 2018	Corporate Governance Code Japan
27 April 2018	Engagement guidelines Japan
10 April 2018	Gender pay gap
10 April 2018	Afep-Medef Corporate Governance Code
23 March 2018	New listing regime in Hong Kong
26 February 2018	UK Corporate Governance and Stewardship Codes
22 January 2018	EC consultation on sustainability duties of investors

2017


14 December 2017	Hong Kong Corporate Governance Code + listing rules
13 October 2017	FCA proposal for new premium listing category
29 September 2017	Investment fund governance
4 August 2017	New board concept in Hong Kong
12 May 2017	Review of the effectiveness of primary markets
5 May 2017	Review of Japan’s Stewardship Code
13 April 2017	Dual-class share structures in Singapore
28 February 2017	Parker review on ethic diversity of UK boards
17 February 2017	Corporate governance reform green paper
9 February 2017	Task Force on Climate-related Financial Disclosures

2016


23 December 2016	Universal proxy rule
15 December 2016	German Corporate Governance Code amendments 2017
30 November 2016	Climate policy of Switzerland post 2020
29 November 2016	Flexibility of earnings reports (English)
29 November 2016	Flexibility of earnings reports (Japanese)
26 October 2016	BIS Committee corporate governance inquiry
15 August 2016	US auditing standard
22 July 2016	Incentive-based compensation arrangements
21 July 2016	Concept release on business and financial disclosure required by regulation S-K
1 May 2016	Task Force on Climate-related Financial Disclosures
14 April 2016	Directors’ remuneration reporting guidance
4 February 2016	UK board succession planning
4 February 2016	Sustainability reporting in Singapore
4 February 2016	Stewardship Principles for Institutional Investors in Taiwan
15 January 2016	ICGN Global Stewardship Code

Investments

Our capabilities provide the key.

A fundamental investing approach, aiming to deliver financial outperformance across changing market environments.

EOS Stewardship

A diverse suite of documents from EOS.

Annual reporting

Policy documents

Public Engagement Reports

Public policy consultations

Regional vote guidelines

2024 engagement and voting priorities

You might be interested in…

EOS Stewardship

EOS history

EOS team

The value of investments, and income from them, may go down as well as up, and you may not get back the original amount invested.

Sustainability.
We mean it.

Your preferences

CONNECT

Investments

Our capabilities provide the key.

A fundamental investing approach, aiming to deliver financial outperformance across changing market environments.

EOS Stewardship

EOS library

A diverse suite of documents from EOS.

Annual reporting

Policy documents

Public Engagement Reports

Public policy consultations

Regional vote guidelines

2024 engagement and voting priorities

You might be interested in…

EOS Stewardship

EOS history

EOS team

The value of investments, and income from them, may go down as well as up, and you may not get back the original amount invested.

Sustainability. We mean it.

Your preferences

CONNECT

Sustainability.
We mean it.